Tax Evasion in the Philippines, 1981-1985

Manasan, Rosario G. Author_Email:

Philippine Journal of Development, 1988

Abstract: From the administrative and policy perspective, determination of magnitude of tax evasion and an analysis of tax evasion levels are imperative so that authorities may evaluate the success or failure of the enforcement mechanism. This article discusses several approaches to and estimates of tax evasion.

Keywords: tariff structure; tax structure; taxation (search for similar items in EconPapers)
Date: 1988
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:phd:pjdevt:jpd_1988_vol__xv_no__2-b

DOI: 10.62986/pjd1988.15.2b

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