Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/162636 
Erscheinungsjahr: 
2016
Schriftenreihe/Nr.: 
UPSE Discussion Paper No. 2016-10
Verlag: 
University of the Philippines, School of Economics (UPSE), Quezon City
Zusammenfassung: 
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.
Schlagwörter: 
tax reform
taxation
Philippines
JEL: 
H2
O23
Dokumentart: 
Working Paper

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