Income taxation : Laws, principles and applications : well-organized, comprehensive, illustrative, simplified, TRAIN Law updated, self-taught, designed for OBE : an integrated principle-based approach : a guide to understanding and mastering income tax principles and applications for accountancy students, CPA board exam candidates, finance & business students, law students, taxpayers, and taxpayers / Rex B. Banggawan.
Material type:
TextPublication details: Pasay City : Real Excellence Publishing, c2014.Edition: 2019 OBE editionDescription: 703 pages : 23 cmSubject(s): LOC classification: - F KPM 2832 B36 2014
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[2019 OBE].
Includes bibliographical references.
I. Introductory concepts. 1. Introduction to taxation. 2. Taxes, tax laws, and tax administrations. II. Income recognition, measurement and reporting, and taxpayer classifications. 3. Introduction to income taxation. 4. tax schemes, periods, and methods and reporting. III. Special Income Taxation. 5. Final Income Taxation. 6. Capital Gains Taxation. IV. Regular Income Taxation. 7. Introduction to Regular Income Taxation. Unit 1. General Rules on Gross Income. 8. Regular Income Taxation-Exclusions in Gross Income. 9. Regular Income Taxation-Inclusions in Gross Income. Unit 2. Special Rules on Gross Income. 10. Compensation Income. 11. Fringe Benefits Taxation. 12. Dealings in Properties. Unit 3. Deductions on Gross Income. 13. Principles of Deductions. 13-A. Regular Allowable Itemized Deductions. 13-B. Special Allowable Itemized Deductions and Net Operating Loss Carry-Over. 13-C. Optional Standard Deduction. Unit 4. Specific Regular Tax Rules Per Taxpayer Class. Sub-Unit 1. Special Regular tax Rules for Individual Taxpayers . 14. Individual Income Taxation. Sub-Unit 2. Special Regular Tax Rules for Corporate Taxpayers. 15-A. A Corporate Income Taxation - Special Corporations. 15-B. Corporate Income Taxation - Regular Corporations. Appendices.
This book is a principle-based presentation of income taxation following the Outcome-based Education (OBE) methodology. 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 concepts-based orientation assists readers to understand rather than simply memorize tax rules. The accounting and legal technicalities of taxation are comprehensively discussed and illustrated making it highly comprehensible even to non-technical readers. The book is comprehensive and well organized. The arrangement and presentations of the topics promote easier understanding, mastery and long-term retention. The book
thoroughly discussed updates in detail and connects theory and practice by providing detailed practical and application of tax rules. It is self-taught. Readers can learn income taxation even with minimal teacher supervision.
In English text.
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