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...

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...

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...

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...

Stimulated by the success of the East Asian dragons, commitment on the design and administration of export promotion policies have been renewed. Against the backdrop of protection structure, the first-best solution to the problem is the complete overhaul of the protection structure. In the event...

The prevalence of hunger in the Philippines prompted the government to launch its hunger mitigation initiative in November 2005. Such initiative consisted of two programs: the Food-for-School Program (FSP) and the Tindahan Natin Program (TNP). The FSP belongs to a class of social safety nets...

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...

The amendment of the existing excise tax law on tobacco and alcoholic products is the only revenue measure that the Aquino administration has certified as urgent to date. This paper reviews and evaluates the different versions of both houses of the sin tax reform measure. Republic Act (RA)...

The importance of tertiary education in promoting human development and improving the economy`s competitiveness has already been realized. However, state universities and colleges (SUCs) have always faced issues such as the quality of education, management and financial systems, and access,...

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