LATEST PUBLICATIONS
PJD 2017 Vol. 44 No. 2d
Enhancing the Philippine Legal, Regulatory, and Policy Framework for Distributed Energy Resources
PJD 2017 Vol. 44 No. 2c
Possible Effects of China's Belt and Road Initiative on Philippine Trade and Investments
PJD 2017 Vol. 44 No. 2b
Effect of Supply Chain Integration on Business Performance and Competitiveness of Philippine SMEs
PJD 2017 Vol. 44 No. 2a
Role of Subjective Perceptions and Migration Culture in the Formation of Migration Intentions: Evidence from a Rural Village in the Philippines
Publication Detail
TRJ 1998 Vol X No 6: Fiscal Incentives to Promote Private Financing of Infrastructure Projects

The paper determines the extent of financing requirements of infrastructure projects and the fiscal incentives available to the private sector to enable it to generate said financing requirements in case it decides to pursue infrastructure projects. It notes that since the financing requirement needs of the country have increasingly exceeded the financial capability of the government, private sector participation becomes a logical recourse. The grant of tax incentives is a way of encouraging private sector investment in infrastructure development. To improve infrastructure development, it recommends reviewing the incentives system of the Omnibus Investments Code (OIC) and the Philippine Export Zone Authority (PEZA) Law; maintaining a good reporting system by the BOI and PEZA; providing appropriate support to implementing agencies and LGUs; among others.

National Tax Research Center
Authors Keywords
National Tax Research Center; infrastructure; fiscal policy; fiscal incentives; infrastructure development;
Download PDF Number of Downloads
Published in 1998 and available in the NTRC Library or can be downloaded as full text Downloaded 0 times since November 25, 2011