Manasan, Rosario G. - Matches

In this article, the author outlines the coverage and structure of the Philippines' value-added tax (VAT) on goods and services and discusses the prob..

The Philippines has not been immune to the worldwide trend towards the creation of semi-autonomous revenue authorities. To date, three bills are pendi..

Amid the calls for the restructuring--and even possible replacement--of the Bureau of Internal Revenue (BIR) to effect radical improvements in tax adm..

It cannot be denied that tax evasion remains to be one of the biggest sources of the continuing decline in the country's tax effort. What has the gove..

The President’s Budget for 2004 is the administration’s last prior to the forthcoming presidential elections in May 2004. Thus, it is but timely t..

Managing Urbanization Under a Decentralized Governance Framework (Volume 1) is the first of two volumes on urban management. It documents the urbaniza..

Various indicators (e.g., VAT-to-GNP ratio, VAT evasion rate) suggest that problems in VAT administration have not only persisted during the 1990s but..

One of the ways to improve the administration of the value added tax (VAT) in the Philippines is through the development of industry standards against..

This paper is an assessment of the constraints and opportunities for capturing the gains from the devolution of environmental and natural resource (EN..

This second offering of the Annual Budget Analysis Series once again underscores the tight financial position faced by the national government, especi..

This study presents an evaluation of the President’s Budget for 2003. First, it shows that the fiscal targets set out in the administration’s Budg..

With the continuing deterioration of the Philippine government's fiscal position in the past few years, it is important to arrest the undeterred contr..

This study evaluates the absorptive capacity of a government agency for domestic and external funds. It takes the case of the Department of Public Wor..

For the government to fulfill its role as the overseer of development, it must first and foremost collect sufficient resources to finance its numerous..

This volume is the first of "The Annual Budget Analysis Series," PIDS' newest publication series that aims to inform the public of the nation's f..