Tax - Matches

The period 2005-2007 saw a significant improvement in the revenue effort of the Philippines' Bureau of Internal Revenue (BIR). What contributed to the..

This paper examines the country's investment incentive program for foreign investors and its success in attracting substantial FDI inflows. The analys..

Fifteen years into the implementation of the Local Government Code of 1991, now is an opportune time to assess how this landmark legislation has contr..

With the increase in the VAT rate from 10 to 12 percent effective February 1, 2006 as well as the expansion in the coverage of the VAT-able sectors un..

This paper examines the country’s investment incentive program for foreign investors and its success in attracting substantial FDI inflows. The anal..

This article discusses the costs and spillovers of the armed conflict on Metro Manila and Rizal province. Documents recovered by AFP operatives indica..

The paper traces the roots of the present fiscal problem and concludes that it is largely attributable to the deterioration of the national government..

Twelve years into the implementation of the Local Government Code of 1991, it is but opportune to assess how the key features of this landmark legisla..

This article discusses the issue of establishing, as many countries have, an independent revenue authority. Such organizations are conventionally and ..

Everyone seems to agree that the Philippines' present fiscal deficit is its most pressing problem at the moment. What brought this about? This Policy ..

Given the present crisis proportion of the Philippines' fiscal position, this Policy Notes outlines the major areas of reform that need to be acted up..

The theme of this year's Annual Budget Analysis Series is "Deficit in revenues leading to a deficit in services," reflective of the two studies contai..

In this article, the author outlines the coverage and structure of the Philippines' value-added tax (VAT) on goods and services and discusses the prob..

The Philippines has not been immune to the worldwide trend towards the creation of semi-autonomous revenue authorities. To date, three bills are pendi..

Amid the calls for the restructuring--and even possible replacement--of the Bureau of Internal Revenue (BIR) to effect radical improvements in tax adm..