In this episode, we talk about taxation, the theories behind its implementation, and the governing jurisprudence pertaining to taxing GOCCs under the Local Government Code. This is the case of National Power Corporations vs City of Cabanatuan (G.R. No. 149110). Follow The Court Room Podcast on Facebook at facebook.com/thecourtroompodcast Watch the Facts-Issues-Ruling Audiogram version on Youtube at youtube.com/channel/TheCourtRoomPodcast Support us at https://anchor.fm/the-court-room/support Shop for your law school essentials at omnil.ink/tcr_merchants --- Send in a voice message: https://anchor.fm/the-court-room/message