TY - GEN AU - Ishido, Hikari. TI - Financing rural energy services in the Philippines: : global environment and people-centered development as public goods / T2 - Vol. 27 No. 2 Second Sem 2000 KW - Home consumption value( HCV) KW - Asian financial crisis KW - Comprehensive Import Supervision Service (CISS) KW - GATT Valuating Code (CVC) KW - General Agreement on Tariffs and Trade (GATT) KW - International Trade Organization (ITO) N2 - The study takes off from an earlier inquiry on the effects of HCV (home consumption value) valuation. This study is intended to assist policymakers as well as the private sector in their task of deciding whether to implement or postpone the adoption of the GATT Valuation Code (GVC) by January 1, 2000. Under the GVC, the dutiable base for imports is defined as the "transaction value"--i.e., "the price actually paid or payable for imported goods." The findings of the study support the argument that trade liberalization in the form of lower tariffs will reduce the incidence of underinvoicing UR - http://dirp4.pids.gov.ph/ris/pjd/pidsjpd00-2transaction.pdf ER -