Philippines : Technical Assistance Report on Road Map for a Pro-Growth and Equitable Tax System.
The Technical Assistance Report on the Philippines' road map for a pro-growth and equitable tax system is examined. Tax revenue has declined over the last decade in the Philippines owing to generous and expanding tax incentives, tariff rate reduction, deteriorating tax compliance caused by inef...
| 団体著者: | |
|---|---|
| フォーマット: | 雑誌 |
| 言語: | English |
| 出版事項: |
Washington, D.C. :
International Monetary Fund,
2012.
|
| シリーズ: | IMF Staff Country Reports; Country Report ;
No. 2012/060 |
| オンライン･アクセス: | Full text available on IMF |
| 要約: | The Technical Assistance Report on the Philippines' road map for a pro-growth and equitable tax system is examined. Tax revenue has declined over the last decade in the Philippines owing to generous and expanding tax incentives, tariff rate reduction, deteriorating tax compliance caused by ineffective and inefficient revenue administration, and a gradual erosion of excise revenue owing to nonindexation. One of the key reasons for providing tax incentives in the Philippines is concern that the country needs to be competitive with other countries in the region to attract foreign direct investment. |
|---|---|
| 記述事項: | <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required |
| 物理的記述: | 1 online resource (71 pages) |
| フォーマット: | Mode of access: Internet |
| ISSN: | 1934-7685 |
| アクセス: | Electronic access restricted to authorized BRAC University faculty, staff and students |