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
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
Issues
2024
2023
2022
2021
2020
2019
2018
2017
2016
2015
2014
2013
2012
2011
2010
2009