Income taxation / Omar Erasmo G. Ampongan.

1. General principles -- Definition of taxation -- Purposes of taxation -- Scope of taxation -- Basic principles of a sound tax system -- Nature or characteristics of the state's power to tax -- Limitations on the power of taxation -- Constitutional limitations -- Inherent limitations -- Aspects of taxation -- Taxes -- Definition of tax -- Classification of taxes -- Three inherent powers of the government -- Distinctions-eminent domain, police power and taxation -- Tax distinguished from license fee -- Tax distinguished from toll -- 2. Income taxation (with tax principles & remedies) Ampongan -- Tax distinguished from special assessment -- Tax distinguished from debt -- Tax distinguished from customs duties -- Double taxation -- Situs of taxation -- Interpretation of the tax laws -- Forms of escape from taxation -- The basic forms of escape from taxation -- Tax amnesty -- Doctrine of equitable recoupment -- Rule on set-off or compensation -- Taxpayer's suit -- Sources of tax laws -- Steps in the legislative process.