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Tax Incentives in The Philippines
Mr.Nigel Andrew Chalk
其他書名
A Regional Perspective
出版International Monetary Fund, 2001-11-01
主題Business & Economics / Taxation / GeneralBusiness & Economics / Taxation / CorporateBusiness & Economics / Personal Finance / Taxation
ISBN14518591989781451859195
URLhttp://books.google.com.hk/books?id=V-Jg0AEACAAJ&hl=&source=gbs_api
註釋The Philippines is faced with a policy dilemma in the area of corporate taxation. On the one hand, the country has, over the past few years, witnessed a decline in revenue as a share of output. On the other, it is operating in an increasingly competitive regional market for foreign direct investment. In order to remain competitive, the Philippines offers a broad array of fiscal incentives to entice inward investment and pursue the country's development goals. This paper looks at the fiscal incentives available in the Philippines, compares them with those available in the ASEAN region, and with the evidence on the efficacy of tax incentives in a global context. The paper provides some broad conclusions on the use of the various forms of tax incentives in the Philippines and on their administration.