General Principles of Taxation

Taxation is one of the six subjects in the CPA Licensure Examination with a total question items of 70. This subject is considered, by most students, as the most difficult among the CPALE subjects.

This tutuorial aims to help aspiring CPAs in realizing their dreams and serve as a guide to everyone in understanding the general principles of taxation.

The following list provides the topics discussed in this tutorial.
0:00 - Start
0:30 - Inerent Powers of the State
17:09 - Definition of Taxation
20:20 - Purpose of Taxation
24:46 - Scope of Taxation
26:15 - Theory and Basis of Taxation
29:15 - Principles of Sound Tax System
32:10 - Nature of Taxation
34:28 - Limitations of Power of Taxation
35:18 - Consitutional Limitations
56:29 - Inherent Limitations
1:02:48 - Delegation of Power of Taxation
1:08:55 - Aspects of Taxation
1:12:09 - Definition of Tax
1:12:37 - Essential Elements of a Tax
1:15:17 - Canons of a Tax
1:17:50 - Classification of Taxes
1:26:59 - Taxation differentiated from others
1:38:07 - Double Taxation
1:40:43 - Situs of Taxation
1:47:30 - Forms of Escape from Taxation
1:54:51 - Amnesty and Condonation
1:58:46 - Construction of Laws
2:04:00 - Taxpayer's Suit
2:04:50 - Sources of Tax Laws
2:07:34 - Survey of Philippine Taxes

We hope and pray for your eventual succes in this endeavor.

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Видео General Principles of Taxation канала Akawnting