Tax evasion in the Philippines, 1981-1985/
By: Manasan, Rosario G.
Series: Vol. 15 No. 2 Second Sem 1988.Description: p.167-190.Subject(s): Tax evasion - Philippines | Tax systems - Philippines | Taxation - PhilippinesOnline resources: Click here to access online In: Journal of Philippine DevelopmentSummary: 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 policyNo physical items for this record
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