IMMACULADA CONCEPCION COLLEGE

of Soldier’s Hills Caloocan City, Inc.

Soldier's Hills III Subd., Brgy 180, Tala, North Caloocan City
Tel. nos: 709-42-25/935-99-86/373-15-12 ; icc_caloocan@yahoo.com.ph

Introduction
to
Business Research

Prepared by:

Ms. Mary Joy Amaro

Instructor

Federation of Associations of Private Schools and Administrators (FAPSA) Caloocan Association of Private Schools (CAPRIS) National Capital Region School Registrars Association (NACSRA) Philippine Association
for Teacher Education (PAFTE) Inter-School Athletic and Academic League (ISAAL) Asian Association of School Human Resource Management and Development Practitioners, Inc. (AASHPI) North Private School
Association of Caloocan (NPSAC)Private Education Assistance Committee (PEAC)
 IMMACULADA CONCEPCION COLLEGE
of Soldier’s Hills Caloocan City, Inc.
Soldier's Hills III Subd., Brgy 180, Tala, North Caloocan City
Tel. nos: 709-42-25/935-99-86/373-15-12 ; icc_caloocan@yahoo.com.ph

I. Introduction

Taxation is a term for when a taxing authority, usually a government, levies or imposes a financial obligation on its
citizens or residents. Paying taxes governments or official has been a mainstay or civilization since ancient times.

II. Table of Content

- Definition of taxation
- Concept of taxation
- Essential characteristics of tax
- Basis of taxation
- Theories of cost allocation
- The Lifeblood Doctrine

III. Pre-Test
Direction: Picture Interpretation. What can you say about the Pictures?

Federation of Associations of Private Schools and Administrators (FAPSA) Caloocan Association of Private Schools (CAPRIS) National Capital Region School Registrars Association (NACSRA) Philippine Association
for Teacher Education (PAFTE) Inter-School Athletic and Academic League (ISAAL) Asian Association of School Human Resource Management and Development Practitioners, Inc. (AASHPI) North Private School
Association of Caloocan (NPSAC)Private Education Assistance Committee (PEAC)
 IMMACULADA CONCEPCION COLLEGE
of Soldier’s Hills Caloocan City, Inc.
Soldier's Hills III Subd., Brgy 180, Tala, North Caloocan City
Tel. nos: 709-42-25/935-99-86/373-15-12 ; icc_caloocan@yahoo.com.ph

IV. Objectives
● Understand the definition, concept and importance of taxation
● Identify the essentials characteristics of tax
● Gain full information about the theories of cost allocation

V. Lecture notes and lesson content

WHAT IS TAXATION?
1. As a state power – Taxation is an inherit power of the State to enforce a proportional contribution from its subject for public
purposes.
2. As a process – taxation is a process of levying taxes by the legislature of the state to enforce proportional contributions from its
subjects for public purpose.
3. As a mode of cost distribution – Taxation is a mode by which the State allocates it costs or burden to its subjects who are
benefited by its spending.

Concept of taxation
• Taxation is the inherent power of the state to impose and demand contribution upon persons, properties, or rights for the
purpose of generating revenues for public purposes.
• Taxes are enforced proportional contributions from persons and property levied by the lawmaking body of the state by virtue of
its sovereignty for the support of the government and all public needs

Essential characteristics of taxation

• It is an enforced contribution
• It is generally payable in money.
• It is proportionate in character, usually based on the ability to pay.
• It is levied on persons and property within the jurisdiction of the state.
• It is levied pursuant to legislative authority, the power to tax can only be exercised by the law-making body or congress.

Federation of Associations of Private Schools and Administrators (FAPSA) Caloocan Association of Private Schools (CAPRIS) National Capital Region School Registrars Association (NACSRA) Philippine Association
for Teacher Education (PAFTE) Inter-School Athletic and Academic League (ISAAL) Asian Association of School Human Resource Management and Development Practitioners, Inc. (AASHPI) North Private School
Association of Caloocan (NPSAC)Private Education Assistance Committee (PEAC)
 IMMACULADA CONCEPCION COLLEGE
of Soldier’s Hills Caloocan City, Inc.
Soldier's Hills III Subd., Brgy 180, Tala, North Caloocan City
Tel. nos: 709-42-25/935-99-86/373-15-12 ; icc_caloocan@yahoo.com.ph

• It is levied for public purpose.

• It is commonly required to be paid a regular interval.

THE BASIS OF TAXATION

- The government provides benefits to the people in the form of public services, and the people provide the funds that
finance the government is referred to as the basis of taxation

This mutuality is illustrated as:

PUBLIC SERVICES

TAXES

Federation of Associations of Private Schools and Administrators (FAPSA) Caloocan Association of Private Schools (CAPRIS) National Capital Region School Registrars Association (NACSRA) Philippine Association
for Teacher Education (PAFTE) Inter-School Athletic and Academic League (ISAAL) Asian Association of School Human Resource Management and Development Practitioners, Inc. (AASHPI) North Private School
Association of Caloocan (NPSAC)Private Education Assistance Committee (PEAC)
 IMMACULADA CONCEPCION COLLEGE
of Soldier’s Hills Caloocan City, Inc.
Soldier's Hills III Subd., Brgy 180, Tala, North Caloocan City
Tel. nos: 709-42-25/935-99-86/373-15-12 ; icc_caloocan@yahoo.com.ph

VI. Post Test

A. Give at least three essential characteristics of taxation

1.
2.
3.

B. ESSAY. As a citizen, what can you say about the government’s implementation of taxation in Philippines?

VII. Assignments/Related Readings

Federation of Associations of Private Schools and Administrators (FAPSA) Caloocan Association of Private Schools (CAPRIS) National Capital Region School Registrars Association (NACSRA) Philippine Association
for Teacher Education (PAFTE) Inter-School Athletic and Academic League (ISAAL) Asian Association of School Human Resource Management and Development Practitioners, Inc. (AASHPI) North Private School
Association of Caloocan (NPSAC)Private Education Assistance Committee (PEAC)