Comprehensive tax reform in the Philippines: Principles, history and recommendations

Arbeitspapier

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.

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: Series: UPSE Discussion Paper ; No. 2016-10

Classification and Topics

• Classification: Wirtschaft ; Fiscal and Monetary Policy in Development
• Subject: tax reform ; taxation ; Philippines

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Reside, Renato E. ; Burns, Lee
• Event: Veröffentlichung
• (who): University of the Philippines, School of Economics (UPSE)
• (where): Quezon City
• (when): 2016

Further information

• Handle: http://hdl.handle.net/10419/162636
• Last update: 10.03.2025, 11:44 AM CET