This paper aims to review and assess the protection afforded by the Social Security System (SSS) and the Government Service Insurance System (GSIS), two of the three agencies tasked with administering social insurance in the country. Like social security systems in other countries, the GSIS and...

This paper provides an overview of the macroeconomic role and impact of Philippine public enterprises. In particular, it deals with its economic contribution on value-added, investment and employment. It also discusses the sector’s deficit and the impact of its finance on the national budget...

In this article, the author outlines the coverage and structure of the Philippines' value-added tax (VAT) on goods and services and discusses the problems in its administration as well as indicators of inefficiency, low effort and evasion that appear to be growing even worse. Making use of the...

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...

This paper is an assessment of the constraints and opportunities for capturing the gains from the devolution of environmental and natural resource (ENR) management and for engendering a more sustainable ENR management system in the Philippines. It provides a brief characterization of fiscal...

Fifteen years into the implementation of the Local Government Code of 1991, now is an opportune time to assess how this landmark legislation has contributed to (or detracted from) the achievement of local autonomy with accountability. The literature on fiscal decentralization suggests that these...

This study analyzes the effect of the interaction between domestic indirect taxes and tariff system to the market of particular goods. Computation of effective protection rates is provided and the implications of alternative indirect tax schemes are examined.

Governance is a complex concept. It includes the state’s institutions and structures, its decisionmaking process, its capacity to implement guidelines and the relationship between government officials and the public. Hence, this study attempts to develop a composite index of the quality of...

Through the provision of the Local Government Code, transfer of responsibilities from the national to the local level has been instituted. This paper analyzes some of the LGC provisions since these affect the country’s financial status. Simulation of fiscal repercussions is performed, the...

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...