A review of fiscal incentives for exports in the Philippines /
By: Manasan, Rosario G.
Series: Vol. 17 No. 2 Second Sem 1990.Description: p.199-230.Subject(s): Exports - Fiscal policy - Philippines | Export promotion - Philippines | Exports | PIDS JPD 1990Online resources: Click here to access online In: Journal of Philippine DevelopmentSummary: This study will focus on the assessment of the incentives provided under the aegis of the BOI and the EPZA and the tax and duty exemption/drawback schemes administered by the Bureau of Customs and BOI. The next section presents an analytical framework for the design of a rational incentive package for exports. Section 3 describes and evaluates the existing fiscal incentives to exports against the backdrop outlined in the preceding section. Finally the last section summarizes the findings of the studyNo physical items for this record
This study will focus on the assessment of the incentives provided under the aegis of the BOI and the EPZA and the tax and duty exemption/drawback schemes administered by the Bureau of Customs and BOI. The next section presents an analytical framework for the design of a rational incentive package for exports. Section 3 describes and evaluates the existing fiscal incentives to exports against the backdrop outlined in the preceding section. Finally the last section summarizes the findings of the study