01687cas a2200241 a 4500 AALejournalIMF011751 230101c9999 xx r poo 0 0eng d 5.00 USD 9781475502411 1934-7685 BD-DhAAL BD-DhAAL International Monetary Fund. Philippines : Technical Assistance Report on Road Map for a Pro-Growth and Equitable Tax System. Washington, D.C. : International Monetary Fund, 2012. 1 online resource (71 pages) IMF Staff Country Reports <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students 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. Mode of access: Internet IMF Staff Country Reports; Country Report ; No. 2012/060 Full text available on IMF http://elibrary.imf.org/view/journals/002/2012/060/002.2012.issue-060-en.xml IMF e-Library