Tax Administration Reform: (Semi)Autonomous Revenue Authority, Anyone?

Manasan, Rosario G. Author_Email:

Philippine Journal of Development, 2004

Abstract: This article discusses the issue of establishing, as many countries have, an independent revenue authority. Such organizations are conventionally and explicitly founded to combat inefficiencies, corruption and the politicization of tax administration that are all too evident here in the Philippines. The author analyzes how they are designed in terms of structure, funding, staff and accountability and weighs their pros and cons and whether they have been effective--in the process making a valuable input to the prevailing debate in Congress on replacing the Bureau of Internal Revenue.

Keywords: tax effort; semi-autonomous revenue authority (search for similar items in EconPapers)
Date: 2004
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.pids.gov.ph/publication/philippine-jou ... nue-authority-anyone (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:phd:pjdevt:pjd_2003_vol__xxx_no__2-b

DOI: 10.62986/pjd2003.30.2b

Access Statistics for this article

More articles in Philippine Journal of Development from Philippine Institute for Development Studies Contact information at EDIRC.
Bibliographic data for series maintained by Michael Ralph M. Abrigo ().