HOLY ANGEL UNIVERSITY LIBRARY

http://www.hau.edu.ph/university_library/

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.)

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
Ballada, Win Lu. (2000). Transfer and business taxation. Cir 346.0436 B188
Cruz, Ana (2009) Fundamentals of taxation 2009. Cir 657.46 F981
Jones, Sally M. (2002). Principles of taxation : advanced strategies. Cir 343.7304 J79
Valencia, Edwin G. (2002). Transfer and business taxation. 2002 rev. Cir 343.59904 V152
Reserve Section
3rd Floor
Valencia, Edwin G. (2007). Transfer and business taxation : principles and laws with accounting
th
applications. 4 ed. Cir 343.59904 V152 2007
Filipiniana Section
2nd Floor
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

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

Ballada, Win Lu. (2000). Transfer and business taxation. Fil 346.0436 B188
De leon, Hector S. (2009). The law of transfer and business taxation with illustrations, problems
and solutions. 2009 ed. Fil 336.20709599 D346 2009
De leon, Hector S. (2000). The law of transfer and business taxation with illustrations, problems
th
and solutions. 13 ed. Fil 343.053 D37 2000
Dimaampao, Japar B. (2005) Basic approach to income taxation. 2

nd

ed. 343.052 D582 2005

Reyes, Virgilo D. (2005). Philippine transfer and business taxes : principles, law and problems :
a new approach. Nov. 2005 ed. Fil 346.0436 R457
Valencia, Edwin G. (2002). Transfer and business taxation. 2002 rev. Fil 343.59904 V152
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. (2006). Transfer and business taxation : principles and laws with accounting
rd
applications. 3 ed. Fil 343.59904 V152
Valencia, Edwin G. (2007). Transfer and business taxation : principles and laws with accounting
th
applications. 4 ed. Fil 343.59904 V152 2007

Valencia, Edwin G. (2009). Transfer and business taxation : principles and laws with accounting
applications. 5th ed. Fil 343.59904 V152 2009

JOURNAL ARTICLE
Periodicals Section
nd
2 Floor
Companies get their own back. by J. Colville

Accountancy P. 124-125 128(1295) Jl 01

ELECTRONIC JOURNALS
Accessible thru HAU Library Webpage
Proquest 5000

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
The Urban Lawyer

INTERNET RESOURCES
Multimedia/CD-Rom Station and Internet Workstation
nd
rd
2 and 3 Floor
Business Taxation from CSULB.edu.
Retrieved on January 14, 2014 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 January 14, 2014 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 January 14, 2014 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 Intl Revenue Service, United Stated Dept. of Treasury.
Retrieved on January 14, 2014 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.

Understanding Business Taxation from Mntax.org.

Retrieved on January 14, 2014 from
http://www.mntax.org/cpfr/documents/understandingbusinesstaxation4-11-07.pdf
This is an arrant and educational guide on how does the local government of Minnesota tax its
businesses. It is really beneficial in having an understanding of the business taxation.

Compiled by:
Reference and Information Section
nd
2 Floor, University Libra0072y
Tel. Nos. 888-8691 loc. 1458
January 14, 2014