Since 2014
(DP 2016-10) Comprehensive Tax Reform in the Philippines: Principles, History and Recommendations
UPSE Discussion Papers
View Archive Info| Field | Value | |
| Title |
(DP 2016-10) Comprehensive Tax Reform in the Philippines: Principles, History and Recommendations
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| Creator |
Reside, Jr., Renato E.
Burns, Lee |
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| Subject |
tax reform; taxation; Philippines
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| Description |
The new Duterte administration is planning to undertake a reform of the country’s tax system. This paper provides a background to options available to the government moving forward, starting with basic principles of taxation, criteria for evaluation, tax instruments and mix of instruments. The background is complemented by a review of the history of past tax reforms in the Philippines, from the end of the Marcos regime to the Aquino administration. The historical and episodic assessment ends with a list of lessons learned from the past. Finally, recommendations are made for both tax policy and tax administration.JEL Classification: H2, O23
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| Publisher |
UPSE Discussion Papers
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| Contributor |
—
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| Date |
2016-09-28
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://www.econ.upd.edu.ph/dp/index.php/dp/article/view/1497
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| Source |
UPSE Discussion Papers; 2016 Discussion Papers
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| Language |
eng
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| Relation |
http://www.econ.upd.edu.ph/dp/index.php/dp/article/view/1497/980
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