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TAXATION
Definition
Aspects of Taxation
Levy
Enforcement or Tax Administration
Purposes of Taxation Theories and Bases of Taxation
Raise revenue Lifeblood Theory
Non-Revenue Necessity Theory
Promotion of general
welfare Benefits-Protection
Theory
Regulation
Reduction of social
inequality
Encourage economic
growth
Protection
Basic Principles of a Sound Tax System
Public purpose
Exemption of the government
Non-delegation of the taxing power
International Comity
Territoriality or Situs of Taxation
Constitutional Limitations