Taxation is defined as the process by which governments raise funds through mandatory contributions from citizens. The concept of taxation has existed for thousands of years in ancient empires as a means to fund projects like temple construction. Throughout history, taxation has taken various forms but the underlying principle is that governments levy taxes on individuals or groups to pay for necessary government services and expenditures.

7. WELCOME TO
TAXATION

9. What is Taxation
- the process by which the sovereign, through its law-
making body, raise income to defray the necessary
expenses of the government”
Thus:
Tax Collection is the way of the government to raise funds
for its necessary expenditures..

10. “Taxation” ---Latin word “ taxationem” meaning “
a rating, valuing, or appraisal”
---evolved into the Old French “taxacion”
“Tax” ---Latin “taxare” meaning “evaluate,
estimate, assess, or handle”
----evolved into the Old French “taxer”
meaning “to impose tax”
HISTORY OF TAXATION

11. According to Lymer “taxation occurred as ancient
empires developed…perhaps like temple and
monument construction, taxation is a common
phenomenon of human society”.
Even before the present name was adopted, the
practice of collecting a fixed amount or rate of
contribution from the people had already been
documented.
HISTORY OF TAXATION

12. 1.Inherent powers of the State
2.Similarities and Differences of
Inherent powers
3.Nature of Taxation
4.Purpose of Taxation
5.Essential Characteristics of Tax
6.Basis of taxation
7.Theory of Taxation
8.Scope of Taxation
ASSIGNMENT

13. Replace with your own text
Add some text to the title slide

14. CONTENTS
Insert text here
Lorem ipsum dolor sit amet, simul
adolescens ei vis, id nec errem interesset
01
Insert text here
Lorem ipsum dolor sit amet, simul
adolescens ei vis, id nec errem interesset
02
Insert text here
Lorem ipsum dolor sit amet, simul
adolescens ei vis, id nec errem interesset
03
Insert text here
Lorem ipsum dolor sit amet, simul
adolescens ei vis, id nec errem interesset
04
Insert text here
Lorem ipsum dolor sit amet, simul
adolescens ei vis, id nec errem interesset
05

15. 1. Insert text here
2. Insert text here
3. Insert text here
4. Insert text here
5. Insert text here
Insert text here
Lorem ipsum dolor sit amet, simul adolescens
ei vis, id nec errem interesset
01

16. THANK YOU