Arbeitspapier
Comprehensive tax reform in the Philippines: Principles, history and recommendations
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.
- Sprache
-
Englisch
- Erschienen in
-
Series: UPSE Discussion Paper ; No. 2016-10
- Klassifikation
-
Wirtschaft
Fiscal and Monetary Policy in Development
- Thema
-
tax reform
taxation
Philippines
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Reside, Renato E.
Burns, Lee
- Ereignis
-
Veröffentlichung
- (wer)
-
University of the Philippines, School of Economics (UPSE)
- (wo)
-
Quezon City
- (wann)
-
2016
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Reside, Renato E.
- Burns, Lee
- University of the Philippines, School of Economics (UPSE)
Entstanden
- 2016
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