Title Tax Incentives in The Philippines A Regional Perspective / Nigel Andrew Chalk

Published Washington, D.C. : International Monetary Fund, 2001

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Description 1 online resource (41 pages) Series 1\ IMF Working Papers; Working Paper ; No. 01/181, 1018-5941 IMF Working Papers; Working Paper ; No. 01/181 Summary The Philippines is faced with a policy dilemma in the area of corporate taxation. On the one hand, the country has, over the past few years, witnessed a decline in revenue as a share of output. On the other, it is operating in an increasingly competitive regional market for foreign direct investment. In order to remain competitive, the Philippines offers a broad array of fiscal incentives to entice inward investment and pursue the country's development goals. This paper looks at the fiscal incentives available in the Philippines, compares them with those available in the ASEAN region, and with the evidence on the efficacy of tax incentives in a global context. The paper provides some broad conclusions on the use of the various forms of tax incentives in the Philippines and on their administration Notes English Description based on print version record Form Electronic book ISBN 1451859198 9781451859195 1462340776 9781462340774 1452754225 9781452754222 1282044230 9781282044234 9786613797377 6613797375

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