OUTLINE TAXATION 1 A.

GENERAL PRINCIPLES AND CONCEPT OF TAXATION

1. Definition of Taxation 2. Importance and Basis of Taxation 3. Theories of Taxation 4. Nature of Taxation Power 5. Purposes/Objectives of Taxation 6. Aspects/Stages of Taxation 7. Principles of Sound Tax System 8. Inherent Powers of the State 9. Nature of Police Power 10. Nature of Eminent Domain 11. Extent/Scope of the Power of Taxation 12. Limitations on the Power of Taxation a. Inherent b. Constitutional 13. Certain Doctrines in Taxation Prospectivity of Tax Laws Imprescriptibility of Taxes Double Taxation Escape from Taxation Exemption from Taxation Compromises Tax Amnesty Situs of Taxation Taxpayers suit 14. 15. 16. 17. 18. Nature of Taxes Classification of taxes Other Charges/Nature of Tax Laws Definition/Nature of Tax Laws Construction and Interpretation of Tax Laws