Local governments in the Philippines have taxation powers to generate revenue. The document discusses the history and definition of taxation, as well as the current Philippine tax system which divides taxes between national and local governments. Local government taxation is an important source of funds that allows local authorities to provide public services for their constituents.

1. Local Government Taxation
in the Philippines
By Johny S. Natad
Masterand
Master of Public Administration
Bukidnon State University
Surigao City Study Center
09 August 2008
http://johnysnatad.wordpress.com. 1

2. Topic Discussion
Definition and Rationale of Taxation
History of Taxation
The Philippine Tax System
National Law
Local Government Law (Local Government Taxation)
Tax Exemptions, and
Summary Tax Guide on Philippine Taxation
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