Manasan, Rosario G.

Tax evasion in the Philippines, 1981-1985/ - p.167-190 - Vol. 15 No. 2 Second Sem 1988 .

This paper discusses tax evasion in the Philippines 1981-1985. It is an exercise which will be useful in evaluating the success or failure of the enforcement mechanism. It may indicate to the policy-maker the manner by which tax evasion impairs the distributional quality of the tax system, skew the allocation of resources towards less productive activities in the economy, decrease tax revenue and, consequently undermine fiscal and monetary policy


Tax evasion - Philippines
Tax systems - Philippines
Taxation - Philippines
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