Philippines : Selected Issues.

This article is an empirical analysis on tax collections in the Philippines. The tax system is characterized by a rule of tax incentives provided by 13 investment agencies. Tax collections showed regular growth. The GDP ratio increased from 12.1 percent (2009) to 12.8 percent (2012), but the revenue...

Полное описание

Библиографические подробности
Соавтор: International Monetary Fund. Asia and Pacific Dept
Формат: Журнал
Язык:English
Опубликовано: Washington, D.C. : International Monetary Fund, 2013.
Серии:IMF Staff Country Reports; Country Report ; No. 2013/103
Online-ссылка:Full text available on IMF
Описание
Итог:This article is an empirical analysis on tax collections in the Philippines. The tax system is characterized by a rule of tax incentives provided by 13 investment agencies. Tax collections showed regular growth. The GDP ratio increased from 12.1 percent (2009) to 12.8 percent (2012), but the revenue-to-GDP ratio was low to fill large gaps for education, health, and infrastructure; therefore the authorities encompassed the sin taxes (alcohol and tobacco excises). The most important source of income for the Philippines is the labor export. This large-scale labor emigration fetches a sufficient amount of annual inflows of more than 9 percent of GDP.
Примечание:<strong>Off-Campus Access:</strong> No User ID or Password Required
<strong>On-Campus Access:</strong> No User ID or Password Required
Объем:1 online resource (26 pages)
Формат:Mode of access: Internet
ISSN:1934-7685
Доступ:Electronic access restricted to authorized BRAC University faculty, staff and students