000			02916nam a2200325 4500
003			OSt
005			20250529204109.0
008			250313b |||||||| |||| 00| 0 eng d
020			_a978-621-04-3651-8
040			_beng _erda _cFoundation University
050	1	0	_aCBA-Acct) KPM 2790 _b2022 D45
100			_9927 _aDe Leon, Hector _eauthor.
245	1	4	_aThe fundamentals of taxation / _cHector S. De Leon & Hector M. De Leon, Jr.
250			_aEighteenth edition.
264		1	_aManila : _bRex Book Store, _c2022.
264		4	_c©2022.
300			_axxii, 394 pages : _bIllustrations., _c23 cm.
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
490			_aAccountancy (2025 May Acquisitions)
504			_aIncludes bibliographical references and appendices.
520			_aTaxes are truly the lifeblood of the nation as without funds,the government cannot fulfill its varied functions-nay,cannotcontinue to exist. It is, therefore, important that the peopleare made aware of their obligation to pay taxes willingly andpromptly.The best tax laws can only be as good as our responseto them. Surveys show that a very significant factor for our poor taxcollections is the apparent unawareness of most taxpayers ofexisting tax laws, rules and regulations. With taxes increasingboth in rate and variety, it becomes all the more pressing to wagean effective dissemination of information on taxation that willpermeate all strata of our society not the least, the youth,forsomeday, they too will have to share the tax burden. In line with the program of the government to ingrain taxconsciousness as a civic responsibility among our people, a needis created for books on the subject, admittedly complex anddifficult, that are concise,simplified in presentation, and easilyunderstandable to the student or layman. This work which is nowon its eighteenth edition, is a modest attempt by the authors tohelp fill that need. It aims to provide the reader with knowledge ofthe essentials of taxation,both national and local,with particularemphasis on basic principles, tax enforcement, and taxpayer'sremedies. The authors, however, also considered the desirability ofhaving comprehensiveness in the treatment of the subject.Asthus prepared, the candidates for the BAR and CPA examinationswill find the book, by reason of its content and scope, useful forpurposes of review.
650		0	_aTaxation _xLaw and legislation. _zPhilippines _910197
650		0	_aTaxation _zPhilippines _910243
658			_aAccountancy, Bachelor of Science in. _bTaxation (Review) _cACY 408.
700	1		_aDe Leon, Hector S., Jr., _eauthor. _910198
856			_uhttps://drive.google.com/file/d/13dr_uajgM43yv1pue01UXE6EkcjhT7MD/view?usp=sharing _yFundamentals of Taxation. _zClick to view the table of contents here.
942			_2lcc _cBK _n0 _hKPM 2790 _i2022 D45 _k(CBA-Acct)
999			_c4277 _d4277