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