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: Focuses on Philippine tax principles, including the Tax Code, recent jurisprudence, and specific laws such as RA 10963 (TRAIN Law) and RA 11534 (CREATE Law).

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Tobacco use is a significant public health concern globally, causing over seven million deaths annually. One effective strategy to reduce tobacco consumption is taxation. Income taxation and tobacco taxation are two related yet distinct concepts. Income taxation refers to the tax levied on an individual's or organization's income, while tobacco taxation specifically targets tobacco products. This paper reviews the literature on income taxation and tobacco taxation, exploring their relationships and impacts on public health. : Focuses on Philippine tax principles, including the

for early chapters (e.g., Chapter 1: Principles of Taxation). Google Books : Focuses on Philippine tax principles