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taxation
Classification of taxes
Property tax
3.
Excise tax
As to purpose
1.
General/fiscal/revenue tax
Special/regulatory tax
Direct tax
A direct tax is demanded from the person who also shoulders the
burden of the tax. It is a tax which the taxpayer is directly or
primarily liable and which he or she cannot shift to another.
2.
Indirect tax
Local tax
Specific tax
Ad valorem tax
As to gradation or rate
1.
2.
Tax the rate of which increases as the tax base or bracket increases. Example:
income tax.
Digressive tax rate: progressive rate stops at a certain point. Progression halts
at a particular stage.
3.
Tax the rate of which decreases as the tax base or bracket increases. There is
no such tax in the Philippines.
Proportional tax
Regressive tax
1.
It means that the sources of revenue should be sufficient to meet the demands of
public expenditures. [Chavez v. Ongpin, 186 SCRA 331]
2.
It means that the tax burden should be proportionate to the taxpayers ability to pay.
This is the so-called ability to pay principle.
3.
It means that tax laws should be capable of convenient, just and effective
administration.
Fiscal adequacy
Administrative feasibility