Comprehensive Tax Reform in the Philippines: Principles, History and Recommendations

Renato Reside and Lee Burns
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Renato Reside: School of Economics, University of the Philippines Diliman
Lee Burns: University of Sydney, Australia

No 201610, UP School of Economics Discussion Papers from University of the Philippines School of Economics

Abstract: 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.

Keywords: tax reform; taxation; Philippines (search for similar items in EconPapers)
JEL-codes: H2 O23 (search for similar items in EconPapers)
Pages: 38 pages
Date: 2016-09
New Economics Papers: this item is included in nep-acc and nep-sea
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Published as UPSE Discussion Paper No. 2016-10, September 2016

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