Business Taxation - Holy Angel University

HOLY ANGEL UNIVERSITY LIBRARY

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Library Pathfinder Business Taxation DEFINITION Business Taxation 

Business taxation is defined as an enforced contribution, exacted pursuant to legislative authority in the exercise of the taxing power, and imposed and collected for the purpose of raising revenue to be used for public or governmental purposes. (Murphy, Kevin E. (2001). Concepts in federal taxation. 2001 ed. Australia: South-Western College Publishing.)

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Five major types of business taxes are: (1) corporate franchise tax, (2) employment (withholding) tax, (3) excise tax, (4) gross-receipts tax, and (5) value added tax (VAT). Some types of firms (such as insurance, mining, and petroleum extraction companies) pay additional taxes peculiar to their industries. While firms too pay income, property, and sales taxes, such taxes are not specific to businesses.(http://www.businessdictionary.com/definition/business-tax.html)

BOOKS Circulation Section 3rd Floor Alworth, Julian S., ed. (2012) Taxation and the financial crisis. GSL/Cir 339.525 T235 Cruz, Ana (2009) Fundamentals of taxation 2009. Cir 657.46 F981 Filipiniana Section 2nd Floor (2013) Income taxation : a simplified presentation of the tax laws, concepts and principles. Fil 336.2409599In374 th

Aduana, Nick L. (2012) Simplified and procedural handbook on income taxation. 12 ed, Fil 343.599024 Ad244 2012 Aduana, Nick L. (2010) Simplified and procedural handbook on transfer and business taxation. 2nd ed. Fil 343.599053 Ad244 2010 Aduana, Nick L. (2011) CPA reviewer in taxation. Fil 336.2 Ad244 th

Ampongan, Omar Erasmo G. (2014) Income taxation (With tax principles & remedies). 13 ed. Fil 336.2409599 Am526 2014

Ampongan, Omar Erasmo G. (2011) CPA reviewer in taxation. 7th ed. Fil 336.2 Am526 th

Ballada, Win (2014) Income taxation made easy. 14 ed. Cir 336.24 B188 2014 th

Ballada, Win (2011) Income taxation made easy. 12 ed. Cir 336.24 B188 2011 th

Ballada, Win (2010) Income taxation made easy. 11 ed. Cir 336.24 B188 2010 Conti, Indalicio P. (2009) Fundamentals of Philippine income taxation. Fil 343.599052 C762 th

De Leon, Hector S. (2012) The Fundamentals of taxation. 16 ed. Fil 343.0402609599 D278 2012 De leon, Hector S. (2009). The law of transfer and business taxation with illustrations, problems and solutions. 2009 ed. Fil 336.20709599 D346 2009 Dimaampao, Japar B. (2005) Basic approach to income taxation. 2

nd

ed. 343.052 D582 2005

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Domondon, Abelardo T. (2013) Taxation. 10 ed. Fil 336.2 D673 2012 Manapat, Carlos L. (2014) Economics, taxation and agrarian reform. Rev ed. Fil 330 M266 2014 Reyes, Virgilo D. (2005). Philippine transfer and business taxes : principles, law and problems : a new approach. Nov. 2005 ed. Fil 346.0436 R457 Reyes, Virgilo D. (2005). Philippine transfer and business taxes : principles, law and problems : a new approach. Nov. 2005 ed. Fil 346.0436 R45 Valencia, Edwin G. (2013). Transfer and business taxation : principles and laws with accounting th applications. 2013-2014 6 ed. Fil 343.599053 V152 2013 Valencia, Edwin G. (2009). Transfer and business taxation : principles and laws with accounting th applications. 5 ed. Fil 343.59904 V152 2009 Valencia, Edwin G. (2007). Transfer and business taxation : principles and laws with accounting th applications. 4 ed. Cir 343.59904 V152 2007 Valencia, Edwin G. (2006). Transfer and business taxation : principles and laws with accounting rd applications. 3 ed. Fil 343.59904 V152

ELECTRONIC JOURNALS Accessible thru HAU Library Webpage ProQuest Central        

Accounting & Taxation Construction Accounting & Taxation Corporate Taxation Corporate Taxation Journal of International Taxation Journal of State Taxation Journal of Taxation The Journal of the American Taxation Association

 National Tax Association - Tax Institute of America. Proceedings of the Annual Conference on Taxation  NewsQuarterly. ABA Section of Taxation  OECD Taxation Working Papers  Real Estate Taxation  The Tax Lawyer

INTERNET RESOURCES Multimedia/CD-Rom Station and Internet Workstation nd rd 2 and 3 Floor Business – Taxation from CSULB.edu. Retrieved on March 2, 2015 from http://www.csulb.edu/library/subj/business/taxation.html This site grants different related and authoritative links of taxation websites.

Business Taxation from FindLaw.com. Retrieved on March 2, 2015 from http://smallbusiness.findlaw.com/small-business-taxes/ This site provides a business taxation section which has helpful articles, answers to frequently asked questions, and resources on business income taxation, tax deductions for your business, avoiding a tax audit, and more.

Tax, Accounting and Payroll Sites Directory from Taxsites.com. Retrieved on March 2, 2015 from http://www.taxsites.com/topics.html This site presents various essential topics pertaining to tax such as tax accounting, tax planning, different forms of taxes, etc.

Tax Information for Businesses from Int’l Revenue Service, United Stated Dept. of Treasury. Retrieved on March 2, 2015 from http://www.irs.gov/businesses/index.html This site provides comprehensive and vital sets of information about business taxes and other relevant forms of taxes in the United States of America.

Compiled by: Reference and Information Section nd 2 Floor, University Libra0072y Tel. Nos. 888-8691 loc. 1458 March 2, 2015