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TRJ 1996 Vol VIII No 3: Evaluation of Tax Incentives to Promote Infrastructure Development

The study assesses the effectiveness of existing incentive laws granted to the private sector to encourage initiatives in infrastructure development namely, EO 226 (Omnibus Investments Code, as amended) and RA 6957 (Build-Operate-Transfer Law, as amended). It looks into the number of private sector beneficiaries that availed of the incentive grants for the period 1987 to 1994 and the types of infrastructure projects undertaken, and the magnitude of infrastructure over said period. It notes that private sector infrastructure initiatives have yielded benefits and services in the areas of water resources, telecommunication, energy, transport and social infrastructure due to incentive provisions, minimum government regulation and intervention and control of widespread bureaucratic practices, among others.

National Tax Research Center
Authors Keywords
National Tax Research Center; tax structure; tax measures; infrastructure; taxation; infrastructure development;
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