Southeast Asia: actual problems of development

[Yugo-Vostochnaya Azia: aktualnye problemy razvitiya] ISSN 2072-8271

Articles

Muranova Anna

Tax Reforms in the Philippines, 1977-2015

ЮГО-ВОСТОЧНАЯ АЗИЯ: АКТУАЛЬНЫЕ ПРОБЛЕМЫ РАЗВИТИЯ, 2015, №28, 134-157

Рубрика: РАЗДЕЛ 2. ИДЕОЛОГИЯ, ИСТОРИЯ, КУЛЬТУРА, ПОЛИТИКА, ЭКОНОМИКА ОТДЕЛЬНЫХ СТРАН

 
Annotation: The author attempted to analyze tax reforms initiated by the Philippine government over the long period of some forty years. The principal objective of tax reforms was to make the tax system simpler, more modern and more effective and to broaden its tax base. The paper reveals the main landmarks and trends of the Philippine tax system’s reforming and its principal results. The paper is based on various tax acts and official statistics of the Philippine government and publications of the World Bank, International Monetary Fund and Asian Development Bank.

Keywords: PHILIPPINES, TAX SYSTEM, TAX REFORMS, TAX ACTS, DIRECT AND INDIRECT TAXES

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