Income taxation : laws, principles and applications
Rex B. Banggawan
- Manila : Rex Book Store, c2021
- 721 pages ; 24cm.
Include Index.
Part I. Introductory Concepts -- Part II. Income Recognition, Measurement and Reporting, and Taxpayer Classifications -- Part III. Special Income Taxation -- Part IV. Regular Income Taxation.
This book is principle-based structural presentationof Income Taxation. It is aimed to provide readers with a thorough understanding and mastery of Income Taxation by teaching taxation as a whole body of interconnected concepts. Its concept-based orientation assists readers to understand rather than simply memorize tax rules.