The course is the introduction to taxation, income, transfer and business taxes. It deals with the underlying principles behind the imposition of the tax in general, and income tax and transfer and business taxes in particular. It emphasizes the social and moral responsibility of the people to pay the taxes in support of the government in order that the government will be able to discharge its appropriate functions, i.e., to render services in favor of its citizenry. The emphasis is on the application of the theory and principles in understanding Philippine tax system and solving income, transfer and business tax problems.