MindMap Gallery Taxation
A treemap about taxation: Nature, Purposes, Stages, Principles, Classification of Income According to its ability, Income Taxpayers, Classification of the Corporate Taxpayers
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Taxation
Nature of Taxation
Inherent Power
Legistative Function
Public Purpose
Operating with Territorial Jurisdiction
Strongest among the Inherent Powers
Taxation is Subject to Limitations
Purposes of Taxation
Primary Purpose
to earn revenue or thefiscal purpose.
Secondary Purpose
Regulatory Purpose
Mandatory Purpose
Stages of Taxation
Levying or Imposition Stage
Assessment and Collection Stage
Payment Stage of Taxation
Principle of Taxation
Fiscal Adequacy
Theoretical Justice
Administrative Feastibility
Classification of Income According to its ability
Non Taxable income
Taxable Income
Income Tacpayers
Citizens
Resident Citizens
Non-Resident Citizens
Aliens
Resident Aliens
Non resident aliens
Estates and trusts
Classification of the Corporate Taxpayers
Domestic Corporation
Foreign Corporations
Resident Corporations
Non-Resident Corporations
Partnerships
taxable partnership