De La Salle University - Manila

Pathfinder : Taxation

Definition and Scope Note:

Here are entered works on the compulsory transfer, usually of money, from the private sector to the government, for public purposes. 
[Quoted from http://www.anz.com/edna/dictionary.asp?action=content&content=taxation]. Library holdings dated from 1985-2010 were included in this pathfinder.

Taxation is the act of laying a tax, or of imposing taxes, as on the subjects of a state, by government, or on the members of a corporation or company, by the proper authority; the raising of revenue; also, a system of raising revenue. [Source: http://www.brainyquote.com/words/ta/taxation228398.html?footerdropdownmenu2=]

Taxation is defined as a fee charged by a government on a product, income, or activity. If tax is imposed directly on personal or corporate income, then it is a direct tax. If it is imposed on the price of a good or service, then it is called an indirect tax. The purpose of taxation is to finance government expenditures. In some cases taxes must be paid to at least four different levels of government. [Source: http://www.investorwords.com/4879/tax.html]

Used for :

• Duties
• Fee system (Taxation)
• Tax policy
• Taxation, Incidence of
• Taxes
  

Broader term:

• Finance, Public
  

Related term:

• Revenue
  

Narrower terms:

• Capital flight tax
• Capital levy
• Church tax
• Direct taxation
• Domicile in taxation
• Double taxation
• Energy tax
• Excess profits tax
• Expense accounts and taxation
• Indirect taxation
• Inflation (Finance)-Effect of taxation on
• Intergovernmental tax relations
• Labor supply-Effect of taxation on
• Land use-Effect of taxation on
• Local taxation
• Progressive taxation
• Property tax
• Real property and taxation
• Registration tax
• Sales tax
• Spendings tax
• Surtax
• Tax administration and procedure
• Tax and expenditure limitations
• Tax deductions
• Tax expenditures
• Tax incentives
• Tax incidence
• Tax planning
• Tax rebates
• Tax refunds
• Tax revenue estimating
• Tax-sales
• Taxation, State
• Taxes, Farming of
• Taxing power
• Tonnage fees
• Turnover tax
• Underpayment of taxes
• Unearned increment
• Unjust enrichment tax
• Use tax
• Wealth tax

BOOKS

Reference sources located at the Information-Reference Section, 2nd floor:

• Advances in taxation : a research annual. Sally M. Jones  HJ 2240 A38 1987 v.1
• Public finance in a democratic society : collected papers of Richard A. Musgrave. HJ 141 M87 1986 v.
• Taxation in the Asia-Pacific Region : international tax and business guide. Deloitte Touche Tohmatsu International.  HJ 2901 D44 1995
  

Texts located at the Circulation Section, 3rd floor:

• Cases and materials on fundamentals of federal income taxation. James J. Freeland, Stephen A. Lind, Richard B. Stephens. KF 6368 F74 1987  
• Innovations in tax administration in selected countries in Asia and the Pacific. HJ2901 .I56 1993
• Law of pensions and profit-sharing : qualified retirement plans and other deferred compension arrangements : supplement. Russell K. Osgood. KF 6449 O85 Suppl. 1987
• Race and regionalism in the politics of taxation in Brazil and South Africa. Evan S. Lieberman. HJ2525 .L54 2003
• Taxation and state-building in developing countries : capacity and consent. Deborah A. Brautigam, Odd-Helge Fjeldstad and Mick Moore.  HJ2351.7 .T39 2008 
• Taxes, spending, and the U.S. government's march toward bankruptcy. Daniel N. Shaviro. HJ257.3 .S5 2007
  

Texts located at the Filipiniana Section, 4th floor:

• Bar reviewer in taxation. Joe-Santos Balagtas Bisquera. KPM70 .B57 2007  
• Bar reviewer in taxation. Abelardo T. Domondon. KPM2790 .D65 2008  v.1 
• Basic approach to income taxation. Japar B. Dimaampao. KPM2832 .D45 2008
• Basic taxation with the National Internal Revenue Code of 1997 : in the Tax Reform Act of 1997, R. A. 8424, as amended up to R. A. 9337. Reynaldo B. Aralar. KPM2790 .A7 2007 
• BIR directory. HJ73.A537 P5 2003
• The business taxes in the National Internal Revenue Code : simplified, with : the community tax, estate tax, donor's tax and tax remedies. Virgilio D. Reyes. HD2753.P6 R49 2007  
• Compendium of tax law and jurisprudence. Jose C. Vitug. KF 5624.6 V57 1989
• Dictionary of terms and phrases in taxation. Virginia Jeannie P. Lim. K4459.6 .D5 2008 
• Economics : its concepts and principles : with agrarian reform and taxation. Bon Kristoffer G. Gabay, Roberto M. Remotin, Jr., Edgar Allan M. Uy. HB171.5 G24 2007
• The essentials of local government and real property taxation. Japar B. Dimaampao. KPM3290 .D55 2008  
• Fiscal policies in Philippine agriculture. Cielito F. Habito. HD 1295 P6 H3 1990
• Fundamentals of Philippine income taxation. Indalicio P. Conti. KPM2832 .C66 2009  
• The fundamentals of taxation. Hector S. De Leon, Hector M. De Leon, Jr. KF5624.6 D4 2009b
• A Guide to the Bureau of Internal Revenue. KPM2786.8 .G85 2005
• Income taxation. HJ4776 I524 v.1 
• Income taxation : principles and laws with accounting applications. Edwin G. Valencia, Gregorio F. Roxas. KPM2832 .V34 2009 
• International tax treaty practices and rulings : the RP-US tax treaty. Gregorio V. Cabantac. K4473.6.P6 C324 2009  
• The law on transfer and business taxation : with illustrations, problems, and solutions. Hector S. De Leon and Hector M. De Leon. KPM3110 .D4 2009  
• Long and tortuous road to coconut levy recovery. Romeo C. Royandoyan. HD9259.C6. P69 2007  
• National Internal Revenue Code. Epifanio G. Gonzales and Celestina M. Robledo-Gonzales. KF5616.82 1993 G65 2005  
• The National Internal Revenue Code, annotated : P.D. no. 1158, as amended. Hector S. de Leon. KF5616.82 1977 .D4 1994 
• National Internal Revenue Code of 1997 : annotated. Antonio I. Ortega.  KPM2784.51997 P48 2006 v.1 KPM2784.51997 P48 2006 v.2   
• National Internal Revenue Code annotated. Miriam Defensor Santiago. KPM2784.31997 S26 2000
• The National Internal Revenue Code, annotated : P.D. no. 1158, as amended up to R.A. no. 9224.Hector S. De Leon and Hector M. De Leon, Jr. KPM2784.51997 .P46 2003 v.1  KPM2784.51997 .P46 2003  v.2
• National internal revenue code of 1997 : as amended, consolidated, and annotated up to March 1, 2009 : Republic Act no. 8424, as amended by R.A. nos. 8761, 9010, 9224, 9238, 9243, 9294, 9334, 9337, 9361 & 9504. Eufrocina M. Sacdalan-Casasola, Rosario S. Santiago-Bernaldo. KPM2784.31997 .C37 2009  
• The National Internal Revenue Code of the Philippines as amended by the Tax Reform Act of 1997. Rodelio T. Dascil. KPM2784.51997 P49 2008
• The National Internal Revenue Code of the Philippines as amended by the Tax Reform Act of 1997. Rodelio T. Dascil. KPM2784.51997 .P49 2004
• The National Internal Revenue Code of the Philippines : (Pres. Decree no. 1158 as amended up to Rep. Act. no. 9337 as further amended by Rep. Act. no. 9361). RBSI Editorial Staff ; Ernesto C. Salao, supervising editor. KPM2784.51997 .P496 2006
• The new quizzer in taxation : for CPA examination reviewees. Virgilio D. Reyes. KPM2790 .R495 2008  
• Outline in taxation. Efren Vincent M. Dizon. KPM2790 .D586 2006  
• Philippine agrarian reform and the new taxation. Socorro C. Espiritu, Angel Q. Yoingco. HD 1333 P6 E75 1983
• Philippines National Internal Revenue Code of 1997 : updated and annotated. Punongbayan & Araullo.  KPM2784.31997 P49 2009
• Philippine taxation handbook : a simplified course with easy matrix guide to all internal revenue taxes based on the internal revenue code as amended by Republic Act No. 9337, E-VAT Law : tax forms and tax deadlines, list of relevant/latest BIR issuances, tips to reduce the tax burden, quick guide on Philippine taxation.Danilo A. Duncano. KPM2790 .D84 2006
• Philippine transfer and business taxes. Virgilio D. Reyes. KPM2830 .R49 1988a
• Principles of agrarian reforms, cooperatives and taxation. Jose N. Nolledo. HD1333.P6 N64 1999 
• Q & A in taxation. Efren Vincent M. Dizon. KPM2790 .D59 2006  
• Real property taxation : annotated. Cipriano P. Cabaluna, Jr. KPM3100 .C34 2002
• Review notes and outlines in taxation : problem exercises with suggested answers : National Internal Revenue Code, R.A. 1125, R.A. 9282...Virginia Jeannie P. Lim. KPM2790 .L55 2008 
• Reviewer on taxation. Victorino C. Mamalateo. KPM2832 .M38 2008  
• Reviewer in taxation : for the CPA reviewee, for the Bar reviewee, and for the student in an advanced subject in taxation. Virgilio D. Reyes. KPM2790 .R497 2008 
• Tax digest : a bar reviewer on National Internal Revenue taxes, local & real property taxes, tariff & customs duties. Crescencio P. Co Untian, Jr. KPM2790 .C59 2009  
• Tax digest : [a compact reviewer on national internal revenue taxes, local government and real property taxes, tariff and customs duties]. Crescencio P. Co Untian, Jr. KPM2790 .C6 2005
• Tax law and jurisprudence. Jose C. Vitug and Ernesto D. Acosta. KF5624.6 V577 2006  
• The tax navigator : a casebook. David Robert C. Aquino. KPM2790 .A68 2006  
• Tax principles and remedies. Japar B. Dimaampao. KPM2790 .D56 2008  
• Tax Reform Act of 1997 : the revised internal revenue code : Republic Act no. 8424, with introductory features : with Revenue Regulations no. 2-98 and Revenue Regulations no. 3-98. Jose N. Nolledo. KPM 2784.31997 A52 1998
• Tax Reform Act of 1997 : Republic Act no. 8424. Jose N. Nolledo.  KPM2784.31997 A52 1998b
• Tax Reform Act of 1997 : National Internal Revenue Code as amended up to RA no. 9337. CBSI editorial staff.KPM2784.31997 A52 2006 
• Taxation. Abelardo T. Domondon.  KPM2790 .D655 2009  v.1
• Taxation. Abelardo T. Domondon.  KPM2790 .D655 2009  v.2
• Taxation for Filipinos. Angelina Arandia-Villanueva.  KPM2790 .V54 2006 
• Taxation in the Philippines. Artemio T. Saguinsin. KPM2790 .S34 2009 
• Taxation law review. Francis J. Sababan. KPM2832 .S24 2008 
• Transfer and business taxation : principles and laws with accounting applications. Edwin G. Valencia, Gregorio F. Roxas. KPM3110 .V34 2009  
• A treatise on tax principles and remedies. Eric R. Recalde. KPM2790 .R44 2009  

Texts located at the AGH Library, 2nd floor:

• Action guides for tax management : revised National Internal Revenue Code annotated. Severiano S. Tabios. KPM2810.A291986 T34 1993  v.1  KPM2810.A291986 T34 1993  v.3 
• Agrarian reform, cooperatives, and taxation. Reynaldo B. Aralar. HD1333.P6 A73 2007
• Analyses and jurisprudence on the National Internal Revenue Code of the Philippines. Efren P. Castaneda. KF 5616.82 1986 C37 1989 v.1
• Bar reviewer in taxation. Joe-Santos Balagtas Bisquera. KPM70 .B57 2007  
• Bar reviewer in taxation. Abelardo T. Domondon. KPM2790 .D65 2008  v.1 
• Bar reviewer in taxation. Jose N. Nolledo. KPM2790 .N64 1998
• Basic approach to income taxation. Japar B. Dimaampao. KPM2832 .D45 2008
• A basic approach to transfer & business taxes : concepts, laws, & accounting procedures. Ramelo C. Gloria, Romeo L. Reyes. KPM3250 .G46 2006
• Basic principles of taxation and income tax. Ruben E. Karunungan. KF 5624.61 I5 K37 2001  
• Basic taxation with the National Internal Revenue Code of 1997 : in the Tax Reform Act of 1997, R. A. 8424, as amended up to R. A. 9337. Reynaldo B. Aralar. KPM2790 .A7 2007 
• Business organizations with tax planning table of cases.[Zolman Cavitch] ; prepared by the publisher's editorial staff. KF 1366 C38 1985
• The business taxes in the National Internal Revenue Code : simplified, with : the community tax, estate tax, donor's tax and tax remedies. Virgilio D. Reyes. HD2753.P6 R49 2007  
• Cases and materials on fundamentals of federal income taxation. James J. Freeland, Stephen A. Lind, Richard B. Stephens. KF 6368 F74 1987  
• Charitable remainder trusts : a proven strategy for reducing estate and income taxes through charitable giving. Peter J. Fagan. KF 6388 F34 1996
• Compendium of laws on taxation. Rodelio T. Dascil. KPM2790 .D37 2005
• Compendium of tax law and jurisprudence. Jose C. Vitug. KF 5624.6 V57 1987
• Complete B.I.R. revenue regulations. Career Development Center. KPM 2786.8 C65 2000 1998  1999 2000   2001   2002  
• Complete 1985 numbered B.I.R. rulings. compiled by Career Development Center. KF5618.7.I5 C37  1985  1988 2000  2001  2002
• Dictionary of terms and phrases in taxation. Virginia Jeannie P. Lim. K4459.6 .D5 2008
• Digest of ... BIR rulings : a comprehensive digest of all numbered BIR rulings ... complete with texts & index. Eustaquio O. OrdoÞo. KF 5618.7 I5 O7 1994
• Electronic commerce and international taxation. Richard L. Doernberg, Luc Hinnekens. K 4460.4 D6 1999 
• Electronic commerce : taxation and planning. David E. Hardesty. KF 6495 C57 H37 1999
• The essentials of local government and real property taxation. Japar B. Dimaampao. KPM3290 .D55 2008  
• Federal income taxation of corporations and partnerships. Richard L. Doernberg ... [et al.]. KF 6463 F4 1987
• Fundamentals of Philippine income taxation. Indalicio P. Conti. KPM2832 .C66 2009  
• Fundamentals of taxation. Ana Cruz ... [et al.]. KF6369.3 F86 2008  
• The fundamentals of taxation. Hector S. De Leon. KF 5624.6 D4 2000  
• Handbook on income taxation. Jose N. Nolledo. KF 5624.61 I5 N65 1991
• Handbook on local taxation. F. Jardiniano. HJ9580 .J37 1997
• How to file and pay the capital gains tax. [Raineer Q. Chu]. KPM2790 .C48 2006
• Income taxation. HJ4776 I524 v.1 
• Income taxation : principles and laws with accounting applications. Edwin G. Valencia, Gregorio F. Roxas. KPM2832 .V34 2009 
• International tax as international law : an analysis of the international tax regime. Reuven S. Avi-Yonah. K4528 .A95 2007
• Know your CTRP : comments on the amendments to the National Internal Revenue Code under Republic Act No. 8424. Victor A. Deoferio, Jr., Joel L. Tan Torres. KPM 2790 D46 1998
• The law and accounting of transfer and business taxation : comprehensive textbook for college students, CPA and BAR candidates and tax practitioners. Indalicio P. Conti. KPM3110 .C66 2009  
• Law of basic taxation in the Philippines. Benjamin B. Aban ; Alicia De Leon-Tomacruz, Anita S. Regalado. KPM2790 .A2 2001  
• The law on income taxation. Benjamin D. Teodoro and Hector S. De Leon. KF 5624.61 I5 T4 2001  
• The law on transfer and business taxation : with illustrations, problems, and solutions. Hector S. De Leon and Hector M. De Leon. KPM3110 .D4 2009  
• The law on transfer and business taxation : with illustrations, problems, and solutions. Hector S. De Leon. KF 5624.61 E7 D4 2000 
• Local government Code of 1991. KPM3230.A311991 A4 1993 
• The Local government Code of 1991. the Congress of the Republic of the Philippines of 1987-1992. KPM3230.A311991 A4 1993c
• Local government taxation : annotated. Florecita P. Flores. KPM2784.7 F64 2000
• Makati revenue code : municipal ordinance no. 92-072-- and other relevant tax matters. KPM3228 M34 1993
• Manila and Pasig : handbook on taxation. Victor B. Endriga. HJ 2961 E64 1999
• Microsimulation modelling of taxation and the labour market : the Melbourne Institute tax and Transfer Simulator. John Creedy. HJ 3091 M5 2002
• National Internal Revenue Code. Epifanio G. Gonzales and Celestina M. Robledo-Gonzales. KF5616.82 1993 G65 2005  
• National Internal Revenue Code annotated. Miriam Defensor Santiago. KPM2784.31997 S26 2000
• The National Internal Revenue Code, annotated : P.D. no. 1158, as amended up to R.A. no. 9224. Hector S. De Leon and Hector M. De Leon, Jr. KPM2784.51997 .P46 2003 v.1  KPM2784.51997 .P46 2003  v.2
• National Internal Revenue Code of 1997 : annotated. Antonio I. Ortega.  KPM2784.51997 P48 2006 v.1 KPM2784.51997 P48 2006 v.2   
• National internal revenue code of 1997 : as amended, consolidated, and annotated up to March 1, 2009 : Republic Act no. 8424, as amended by R.A. nos. 8761, 9010, 9224, 9238, 9243, 9294, 9334, 9337, 9361 & 9504. Eufrocina M. Sacdalan-Casasola, Rosario S. Santiago-Bernaldo. KPM2784.31997 .C37 2009  
• The National Internal Revenue code of 1997 (Republic Act No. 8424), as further amended. Juancho S. Ong.  KPM2784.31997 P486 2006 
• The National Internal Revenue Code of the Philippines : annotated. Jose N. Nolledo and Mercedita Santiago-Nolledo. KF 5616.82 1977 N64 1996 
• The National Internal Revenue Code of the Philippines as amended by the Tax Reform Act of 1997. Rodelio T. Dascil. KPM2784.51997 P49 2008
• The National Internal Revenue Code of the Philippines as amended by the Tax Reform Act of 1997. Rodelio T. Dascil. KPM2784.51997 .P49 2004
• The National Internal Revenue Code of the Philippines : (Pres. Decree no. 1158 as amended up to Rep. Act. no. 9337 as further amended by Rep. Act. no. 9361). RBSI Editorial Staff ; Ernesto C. Salao. KPM2784.51997 .P496 2006
• The National Internal Revenue Code of the Philippines : Re-numbered and re-arranged by Executive order no. 273. Jose N. Nolledo.  KF 5616.82 1977 N65 1991 
• The National Internal Revenue Code of the Philippines : with latest implementing circulars. NBSI Editorial staff, Jose N. Nolledo.  KF 5616.82 1977 N654 1985 
• The new National Internal Revenue Code as amended by the Tax Reform Act of 1997 : amendments explained. Rodelio T. Dascil. KPM2784.51997 .P49 2003
• Philippine law on local government taxation. Sofronio B. Ursal. KPM 3230 A311991 A4 2000 
• Philippine tax dictionary. KPM2792.A9 P5 2000z
• Philippine tax treaties : a complete volume of the 25 tax conventions entered by the Philippines with other countries. Eustaquio O. Ordoño. JX 905.8 O7 1998 
• Philippine taxation handbook : a simplified course with easy matrix guide to all internal revenue taxes based on the internal revenue code as amended by Republic Act No. 9337... Danilo A. Duncano. KPM2790 .D84 2006
• Philippine taxes on transfer and business. Crispin P. Llamado Jr., Manuel M. San Diego, Asser S. Tamayo. KPM2830 .L4 1998
• Philippine transfer and business taxes : (principles, law and problems), a new approach. Virgilio D. Reyes. KPM2830 .R49 2005
• Primer on land reform and taxation. Jose R. Joven. HD 1333 P6 P75 1990 
• Principles of taxation for business and investment planning. Sally M. Jones. KF6289 .J66 1999  and KF6289 .J66 2004 
• Public finance and public policy : responsibilities and limitations of government. Arye L. Hillman. HJ141 .H5 2003
• Q & A in taxation. Efren Vincent M. Dizon. KPM2790 .D59 2006  
• Real property taxation : annotated. Cipriano P. Cabaluna, Jr. KPM3100 .C34 2002
• Regressive taxation and the welfare state : path dependence and policy diffusion. Junko Kato. HJ2305 .K38 2003
• Resource handbook in taxation : revised national internal revenue code as amended. Alicia L. Tomacruz and Severiano S. Tabios. KF 5624.6 T65 v.1
• Revenue regulations updated : a comprehensive updated of internal revenue regulations from 1913 to 1984. Eustaquio P. Ordoño. KF 5616.82 1977 P57 1984 
• Review notes and outlines in taxation : problem exercises with suggested answers : National Internal Revenue Code, R.A. 1125, R.A. 9282... Virginia Jeannie P. Lim. KPM2790 .L55 2008 
• Reviewer in taxation : for the CPA reviewee, for the Bar reviewee, and for the student in an advanced subject in taxation. Virgilio D. Reyes. KPM2790 .R497 2008 
• Reviewer on taxation. Victorino C. Mamalateo. KPM2832 .M38 2008  
• Supplements of Revenue regulations updated complete up to March 1987. [Eustaquio O. Ordono].  KF 5616.82 1977 P57 1987
• SWS surveybook on taxation. HJ2961 .S19
• The tax navigator : a casebook. David Robert C. Aquino. KPM2790 .A68 2006  
• Tax planning for business. W. Rod Stern and Carol A. Brittain. KF6450 .S74 2008 and  CD07353    
• Tax principles and remedies. Japar B. Dimaampao. KPM2790 .D56 2005
• Tax reform-1986 : an analysis of the internal provisions of the Internal Revenue Code of 1986. KF 6275.5 T3 1986
• Tax reform act of 1997 : National Internal Revenue Code as amended up to RA 9010. CBSI editorial staff. KPM2784.31997 A52 2001
• Tax Reform Act of 1997 : National Internal Revenue Code as amended up to RA no. 9337. CBSI editorial staff. KPM2784.31997 A52 2006 
• Tax Reform Act of 1997 : the revised internal revenue code : (Republic Act no. 8424), with introductory features, with selected revenue regulations, revenue memorandum circular and revenue memorandum rulings. [compiled by Jose N. Nolledo ; edited and updated by] Mercedita S. Nolledo. KPM2784.31997 A52 2004 
• Tax research. Barbara H. Karlin. KF241.T38 K37 2006
• Taxation, agrarian reform and cooperatives. Sison Q. Jarapa, Rafael B. Perez, Tito S. Segarra.  KF 5624.6 J37 1986 
• Taxation and comprehensive Agrarian Reform with cooperatives. [Sison Q.] Jarapa, [Rafael B.] Perez, [Tito S.] Segarra. KPM2790 .J37 2001 
• Taxation and economic behaviour. John Creedy. HJ 2305 C74 2001 v.1 
• Taxation : concepts, principles, practices, and trends. Gonzalo T. Santos, Jr. ... [et al.]. KPM 2790 T39 1999
• Taxation : Finance Act 1998. Alan Melville. KD 5326 M44 1998 
• Taxation law review. Francis J. Sababan. KPM2832 .S24 2008 
• Taxation of business profits under the Philippine tax code and tax treaties. Victorino C. Mamaleteo, Mark Dennis Y.C. Joven, William M. Varias. KPM2790 .M35 2005 
• Taxation of financial institutions in the Philippines. Benedicta Du-Baladad. KPM3002 .D8 2006 
• Taxing the hard-to-tax : lessons from theory and practice. [edited by] James Alm, Jorge Martinez-Vazquez, Sally Wallace. HJ2305 .T38 2004
• Taxing women. Edward J. McCaffery. KF6289.8.W6 M34 1997
• The Theory of taxation for developing countries. David Newbery, Nicholas Stern. HJ 2351.7 T44 1987
• Transfer and business taxation : law and jurisprudence with the National Revenue Code of 1977 as amended up to Republic Act No. 9337. Reynaldo B. Aralar. KPM2880 .A7 2007
• Transfer and business taxation : principles and laws with accounting applications. Edwin G. Valencia, Gregorio F. Roxas. KPM3110 .V34 2007
• U.S. taxation of its citizens overseas. KF 6445 Z9 U55 1970

Texts located at GSB-RCBC Library, 4th floor RCBC Bldg., Makati:

• Basic principles of taxation and income tax. Ruben E. Karunungan. KF 5624.61 I5 K37 1995
• The law on transfer and business taxation : with illustrations, problems, and solutions. Hector S. De Leon. KF 5624.61 E7 D4 2000 
• Philippine law on local government taxation. Sofronio B. Ursal. KPM 3230 A311991 A4 2000 
• Philippine taxation handbook : a simplified course with easy matrix guide to all internal revenue taxes based on the internal revenue code as amended by Republic Act No. 9337... Danilo A. Duncano. KPM2790 .D84 2006b  
• Real estate tax aspects. Fred Crane. HJ4181 .R4 1999
• Tax reforms in selected countries in Asia and the Pacific : trends and perspectives. Research and Information Office, Dept. of Finance. HJ2901 .P54 1990
• Taxation in the Asia-Pacific region : a salute to the 25 years of regional cooperation in tax administration and research. Angel Q. Yoingco.  HJ2901 .Y65 1997 
• Toward a national tax policy for e-commerce. Peter Lee U. HJ5709.5.P6 U24 2006
• Transfer and business taxes. Ruben E. Karunungan. KF5624.61 .B9 K3 1995
• West federal taxation : individual income taxes. William H. Hoffman, Jr., James E. Smith, Eugene Willis ; contributing authors, James H. Boyd ... [et al.] KF6335 .W47 2004  
  

Texts located at the Special Collection, Archives Section:

American Studies Resource Center (ASRC), 1st floor:

• Showdown at Gucci Gulch : lawmakers, lobbyists, and the unlikely triumph of tax reform. Jeffrey H. Birnbaum, Alan S. Murray with an introduction by Albert R. Hunt. KF 6289 B57 1987
• West federal taxation : individual income taxes. William H. Hoffman, Jr., James E. Smith, Eugene Willis ; contributing authors, James H. Boyd ... [et al.] KF6335 .W47 2004  
• The great tax wars : Lincoln, Teddy, Roosevelt, Wilson : how the income tax transformed America. Steven R. Weisman. HJ4652 .W44 2004
• Taxing choices : the politics of tax reform. Timothy J. Conlan, Margaret T. Wrightson, David R. Beam. KF 6276.558 A16 C66 1990

European Documentation Center (EDC), 1st floor:

• The politics of corporate taxation in the European Union : knowledge and international policy agendas. Claudio M. Radaelli. HD 2753 E8 R3 1997
• Taxation in the United States and Europe : theory and practice : proceedings of a conference held by the Confederation of European Economic Associations at Amsterdam, the Netherlands, 1991. edited by Anthonie Knoester.   HJ 2599.55 T39 1993 
   

PERIODICALS
PRINT
(Periodicals Section, 2nd floor)

• The Philippine revenue journal.
• Philippine tax journal.
• The Philippines revenue service.
• The Revenue Report.
• Tax and Business Digest.
• Tax Bulletin.
• Tax Monthly.
   

PRINT
(European Documentation Center, 1st floor)

• Taxation papers
  
  

ELECTRONIC

Science Direct
http://www.sciencedirect.com

Journal of International Accounting, Auditing and Taxation

• An analysis of the European community VAT: Implications for U.S. tax policy. John R. McGowan, B. Anthony Billings.
  Journal of International Accounting, Auditing and Taxation, Volume 6, Issue 2, 1997, Pages 131-148
• An empirical study of the impact of corporate taxation on the global allocation of foreign direct investment: a broad tax attractiveness index approach. Richard S. Simmons.
  Journal of International Accounting, Auditing and Taxation, Volume 12, Issue 2, 2003, Pages 105-120
• A framework for international tax planning for managers. William F. Yancey, Karen S. Cravens.
  Journal of International Accounting, Auditing and Taxation, Volume 7, Issue 2, 1998, Pages 251-272
• International tax reform: its effect on repatriation decisions of multinational corporations. Haroldene F. Wunder.
  Journal of International Accounting, Auditing and Taxation, Volume 8, Issue 2, 1999, Pages 337-353
• The relationship between tax structures and economic indicators. Jerald R. Gober, Jane O. Burns.
  Journal of International Accounting, Auditing and Taxation, Volume 6, Issue 1, 1997, Pages 1-24
  

Proquest
http://www.umi.com/pqdauto

Construction Accounting & Taxation

• Industrial development agencies provide sales tax benefits. Jack Trachtenberg. Construction Accounting & Taxation. Boston: Nov/Dec 2008. Vol. 18, Iss. 6; p. 35.
• Saving green by building green: tax tips. Matthew K Skiles. Construction Accounting & Taxation. Boston: Nov/Dec 2008. Vol. 18, Iss. 6; p. 40.

Corporate Business Taxation Monthly

• Energy Tax Aspects of Car Dealerships. Charles Goulding, Jacob Goldman, Raymond Kumar. Corporate Business Taxation Monthly. Riverwoods: Jul 2009. Vol. 10, Iss. 10; p. 11.
• International Tax Developments. Edward Tanenbaum, Sam Kaywood. Corporate Business Taxation Monthly. Riverwoods: Jul 2009. Vol. 10, Iss. 10; p. 9.

Corporate Taxation (Warren, Gorham & Lamont)

• Developments on the taxation of equity compensation in Europe. Brian K Wydajewski. Corporate Taxation. New York, N.Y.: Sep/Oct 2008. Vol. 35, Iss. 5; p. 32.
• Rev. rul. 2008-25 refines (and revises) the law of two-step acquisitions. Adam C Kobos. Corporate Taxation. New York, N.Y.: Sep/Oct 2008. Vol. 35, Iss. 5; p. 45.

Journal of International Taxation

• Taiwan exempts income in FTZs from corporate income tax. Sandy Chu, ChiChang Hsu, Sophie Chou, Jennifer Williams, Anna Tsai. Journal of International Taxation. Boston: Oct 2009. Vol. 20, Iss. 10; p. 11.
• Supreme court on FOREX losses and withholding taxes on expatriate salaries. Prv Raghavan. Journal of International Taxation. Boston: Oct 2009. Vol. 20, Iss. 10; p. 56.

Journal of Multistate Taxation and Incentives

• Economic Incentives for the Development of Puerto Rico Act: The Last Frontier in Tax Incentives Legislation. Isis Carballo-Irigoyen. Journal of Multistate Taxation and Incentives. Boston: Jun 2009. Vol. 19, Iss. 3; p. 8.
• Songwriters and Music Publishers Continue to Score Tax Breaks. Michael R Morris. Journal of Multistate Taxation and Incentives. Boston: Jun 2009. Vol. 19, Iss. 3; p. 28.

Journal of Taxation

• Criminal tax cases: sentences courts don't have to like, and opportunities for advocacy. Marla S Carew, Eric M Nemeth. Journal of Taxation. New York: Aug 2009. Vol. 111, Iss. 2; p. 109.
• When is a partner not a partner for tax purposes? new tax court guidance. Sheldon I Banoff, Richard M Lipton. Journal of Taxation. New York: Aug 2009. Vol. 111, Iss. 2; p. 122.

Real Estate Taxation

• An after-tax analysis of negative mortgage points. Richard Newmark, Cris de la Torre, Matthew A Stallings. Real Estate Taxation. New York: Third Quarter 2008. Vol. 35, Iss. 4; p. 154.
• Tax ramifications of debt restructuring for homebuilders and developers. Gregory S Marso. Real Estate Taxation. New York: Third Quarter 2008. Vol. 35, Iss. 4; p. 148.

Tax Management International Journal

• Current Status of Legislation Relating to U.S. International Tax Rules. Barbara M Angus, David Benson, Marjorie A Rollinson, Peg O'Connor, et al. Tax Management International Journal. Washington: Aug 14, 2009. Vol. 38, Iss. 8; p. 540.
• Current Status of U.S. Tax Treaties and International Tax Agreements. John Venuti, Manal S Corwin, Steven R Lainoff. Tax Management International Journal. Washington: Aug 14, 2009. Vol. 38, Iss. 8; p. 532.

JSTOR
http://www.jstor.org

Arab Law Quarterly

• Kuwait: The Taxation of International Commercial Transactions. Philip Baker. Arab Law Quarterly, Vol. 1, No. 2 (Feb., 1986), pp. 141-157
• Review of Tax Developments in Arab Countries 1990-1991. Gerard Wallbank. Arab Law Quarterly, Vol. 7, No. 2 (1992), pp. 141-147
• Tax Reform Issues in the 1990s: A Case Study of Lebanon and Its Prospects for Long-Term Prosperity. John Azzi. Arab Law Quarterly, Vol. 13, No. 2 (1998), pp. 107-154
   

EBSCO HOST
http://search.ebscohost.com

International Tax Journal (formerly Journal of Taxation of Global Transactions)

• Guarantors and Co-Obligors in the Tax World. Jiyeon Lee-Lim; Orly C. Morgenstern. International Tax Journal, May2010, Vol. 36 Issue 3, p45-68, 17p
• Obama Administration's 2011 Budget: International Tax Proposals. Lowell D. Yoder. International Tax Journal, May2010, Vol. 36 Issue 3, p3-4, 2p

Journal of the American Taxation Association

• Developing a World Tax Organization: The Way Forward. Lillian Mills; Lisa Stripling. Journal of the American Taxation Association, Spring2010, Vol. 32 Issue 1, p84-86, 3p
  
• Voluntary Disclosure of Auditor-Provided Tax Service Fees. Jean C. Bedard; Diana Falsetta; Ganesh Krishnamoorthy; Thomas C. Omer. Journal of the American Taxation Association, Spring2010, Vol. 32 Issue 1, p59-77, 19p, 2 Charts

Journal of Property Valuation & Taxation

• An Integrated Tax Structure: Property Taxes Liked to Other Business Taxes. Paul Kahan. Journal of Property Valuation & Taxation, Winter2003, Vol. 14 Issue 3, p38, 7p
• Summary of the Sarbanes-Oxley Act of 2002 for Property Tax Appraisers. Robert F. Reilly. Journal of Property Valuation & Taxation, Winter2003, Vol. 14 Issue 3, p18, 10p
  

Journal of State Taxation

• Big Sky on the Big Screen Act--State Tax Incentives for the Film Industry. Steve Wells; Clyde Posey. Journal of State Taxation, May/Jun2009, Vol. 27 Issue 4, p29-34, 6p, 1 Chart
• Frequently Asked Multistate Tax Questions. Journal of State Taxation, May/Jun2009, Vol. 27 Issue 4, p47-54, 8p, 6 Charts

Journal of Taxation of Financial Products

• Current Federal Tax Developments. Jennifer A. Ray. Journal of Taxation of Financial Products, Apr2009, Vol. 8 Issue 2, p5-58, 6p
• State and Local Tax Developments. Ann Holley; Jon Sedon. Journal of Taxation of Financial Products, Apr2009, Vol. 8 Issue 2, p9-59, 8p
• Tax Credit Bonds and the Taxable Bond Option--A Growing Force in Municipal Finance. Dale S. Collinson; Hannah Burke. Journal of Taxation of Financial Products, Apr2009, Vol. 8 Issue 2, p47-56, 10p
  

Objections to the Taxation Consider'd

• Objections to the taxation consider'd. Soame Jenyns. Objections to the Taxation Consider'd, 2009, p1, 5p; Reading Level (Lexile): 1300

Proceedings of the Annual Conference on Taxation

• Sources of complexity in the value added tax: a European perspective. António Martins. Proceedings of the Annual Conference on Taxation, 2007, p92-101, 10p
• Taxation in the 21^ST century. Lawrence H. Summers. Proceedings of the Annual Conference on Taxation, 2007, p5-12, 8p
  
  

ARTICLES
(Periodicals Section, 2nd floor)

• Taxation. Journal of the Integrated Bar of the Philippines 28(2) : 3rd-4th Quarter 2002. p. 272-274 
• Taxation as incorporated in social legislation. Oliver Gil M. Beltran. Business Mirror 3(179) : June 12 2008. p. A11. 
• Taxation and election. The View from Taft. Dante V. Sy. Business world 23(79) : November 12 2009. p. S1/1+ 
• Taxation by regulation : searching for a post-privatization framework.  Nimai Mehta. Public Policy 3(1) : January-March 1999. p. 102+ 
• Taxation : leveling the playing field. R. Valino. Philippine Graphic 11 : May 7 2001. p. 22-23. 
• Taxation of income from investments in selected financial instruments in the Philippines and a measurement of its economic efficiency. Ma. Lourdes B. Recente.  Lyceum of the Philippines University Research Journal 1(1) : October 2006. p.113-130. 
• Taxation of tobacco products in Asean countries. NTRC Tax Research Journal 19(6) : November-December 2007. p. 1+ 
• Taxation : the case against Lucio Tan. Philippine Graphic 11 : O 2, 2000. p. 20-23 
  

(European Documentation Center, 1st floor)

• Taxation policy in EMU. Julian Alsworth. EconFinAff 0210 2008.
• Taxation : why a level playing field is essential to aviod distortion of competition in EU. Peter Vesterdorf. European Voice 9(40) : November 27-December 3 2003. p. 9. 
  
  

VERTICAL FILES
(Information-Reference Section, 2nd floor)

• Taxation and educational institutions. Gonzalo T. Santos VF 00312
• Taxation and educational institutions : legal handbook for private educations. Gonzalo T. Santos VF 01640
• Taxation in Latin America : structural trends and impact of administration. Paryhasarathi Shome. VF 01615
• Taxation in the Philippines : foretelling things to come. A.Q. Yoingco. VF 00460
• Taxation of cooperatives.  Alberto Paggabao, Jr.. VF 00427
  

FACULTY PUBLICATIONS
(Archives Section, 4th floor)

• Amusement taxes. Dante V. Sy Business World : October 25 2007. p. 4. 
• The politics of taxation. Dante V. Sy Business World : January 31 2008. p. 4+ 
• Real property taxation. Dante V. Sy Business World  S 4'97
• Tax benchmarking. Dante V. Sy Manila Standard Today : January 28 2008. p. B-3. 
• Tax pyramiding. Dante V. Sy Manila Standard Today : June 18 2007. p. B-4. 
• Taxation and election. Dante V. Sy Business World : November 12 2009. p. S1/1+ 
• Taxation and national development. Dante V.Sy Business World : January 22 2009. p. 4+ 
• Taxing mint, dill, and cummin. Mercedes B. Suleik Business World : August 22 2007. p. 4+. 
  

THESES AND DISSERTATIONS
LOCAL
(Archives Section, 4th floor)

• Analysis and evaluation of personal exemption. Gene de Guzman. TU03187
• An analysis of the investment problems and tax difficulties faced by the Philippine-American Life Insurance Company. Elias Umale Cosme. TU00971
• Elimination of tax incentives on multinational corporations and its effect on foreign direct investment in the Philippines. Paolo Bati... [et al.]. TU14286
• Evaluation of gross income tax scheme of income distribution. Stevens Sik. TU06467 
• An evaluation of the system of assessment of the real property taxation in Metro Manila. Aurea I. Yamsuan. TU02053
• An Excise tax policy proposal for beer and cigarettes. Ma. Francesca Mikael O. Bumanglag ... [et al.].  TU14243
• Impact of inflation and taxation on interest rates of bank loans, savings and time deposits of the Philippine banking industry.  Daphne Trina Tan chua. TU06594
• An initial study on the sensitivity of high school and college students to educational tax and subsidy on their course selection. Melissa Joy T. Clauna.  TU06835
• The role of tax exemptions in enhancing the efficiency of government financed public utilities : a case study of the National Power Corporation. Darius Alinea De las Alas, Allan Ted R. Talavera, Dennis Teodoro R. Tenorio. TU05371 
• A study of incentive taxation in the Philippines. Antonio Dy Basilio. TU00356
• A study of the conflicts between accounting principles and income taxation. Eugenio T. Cristobal. TU00659
• A study of the conflict between accounting principles and taxation. Cesar Z. Santos. TU00707
• A Study on the effects of deferred income taxes on the financial ratios of manufacturing companies under the food industry belonging to the top 1000 in the Philippines for the year 2004. Kirk Halbert C. Co ... [et al.] PU00011
• A study of tax regulations and their effects on accounting practice. Rufino N. Quicho. TU01033
• A study of the organization and operation of the Bureau of Internal Revenue. Pedro Cruz Azurin. TU00642  
• Tax burden by income class. Edgardo M. Cruz. TU02046
• The taxation system in the Philippines.  Jesus Valenzuela. TU00167

FOREIGN
PROQUEST Digital Dissertations                                                                                                                                                                           
http://www.umi.com/pqdauto

• Advice and complexity in tax planning judgments. Odette M. Pinto, Ph.D., University of Alberta (Canada), 2010, 126 pages; AAT NR56615
• The economic impact of tax-based federal student aid. Nicholas Turner, Ph.D., University of California, San Diego, 2010, 155 pages; AAT 3404314
• The effects of dividend taxation on short selling. Jacob R.Thornock, Ph.D., The University of North Carolina at Chapel Hill, 2010, 61 pages; AAT 3408840
• Essays on the impact of tax and transfer programs on aggregate labor supply. Johanna Kristiina Wallenius, Ph.D., Arizona State University, 2010, 191 pages; AAT 3407120
• Household employer payroll tax evasion: An exploration based on IRS data and on interviews with employers and domestic workers. Catherine B. Haskins, Ph.D., University of Massachusetts Amherst, 2010, 255 pages; AAT 3397704
  

Internet sources

Chan Robles Virtual Law Library - Philippine Taxation Law
http://www.chanrobles.com/legal6.htm
[Retrieved August 10, 2010]
"Chan Robles & Associates Law Firm has produced this web page entitled VIRTUAL LAW LIBRARY - PHILIPPINE TAX UPDATE ON-LINE solely for the purpose of assisting lawyers, judges, legal executives, paralegals, law students and readers who are surfing the World Wide Web for research purposes".

Bureau of Internal Revenue - Tax guide on Philippine taxation
http://www.bir.gov.ph/legalmatters/8761.htm
[Retrieved August 10, 2010]
"The BIR Portal is an enhanced BIR website where the public can get valuable information about Philippine taxation".

Taxation
http://www.taxation.co.uk/taxation/
[Retrieved August 10, 2010]
"UK's leading authority on taxation law, taxation practice and taxation admin since 1927".

TaxationWeb
http://www.taxationweb.co.uk/
[Retrieved August 10, 2010]
"TaxationWeb is UK's leading independent dedicated tax website, offering information and advice on capital gains tax, property tax, inheritance tax, etc."

India Finance & Investment Guide
http://finance.indiamart.com/taxation/
[Retrieved August 10, 2010]
"Presenting comprehensive information on Indian tax laws, tax administration & procedure".

HG.rog - Taxation Law - Guide to Tax Law
http://www.hg.org/tax.html
[Retrieved August 10, 2010]
"HG.org was one of the very first online law and government sites. It was founded in January of 1995 by Lex Mundi, a large network of independent law firms. HG.org objective is to make law, government and related professional information easily accessible to the legal profession, businesses and consumers".

Summaries of EU legislation - Taxation
http://europa.eu/legislation_summaries/taxation/index_en.htm
[Retrieved August 10, 2010]
"The “Summaries of EU legislation” website presents the main aspects of European Union (EU) legislation in a concise, easy-to-read and unbiased manner. This website provides approximately 3,000 summaries of EU legislation. They are offered in the form of fact sheets disseminated under 32 thematic areas corresponding to the activities of the European Union. The themes range from agriculture to transport, presenting comprehensive and up-to-date coverage of EU legislation".

Tax world : information of inheritance tax, income tax and all other forms of taxation
http://www.taxworld.org
[Retrieved August 10, 2010]
"Provides free of charge tax information (history of taxation, tax stats, tax terms in different languages, a tax directory... and more) from around the world to all internet users"

---

Should you have comments or suggestions on this pathfinder, please call us at these telephone numbers 536-0244, 524-4611 local 620 or email us through
"Ask A Librarian".

Compiled by: Ms. Yolanda F. Odsinada/Mr. Harold T. Franco
Date: October 2010