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Annual Report 1998: Survey on the System of Implementation and Effectiveness of the Tax and Duty Privileges Granted to Special Economic Zones, 1998

The study assesses the effectiveness of the tax and duty privileges granted to specific economic zones (ECOZONES) in the country. It consists of the following: (a) examination of the effectiveness of the tax and duty privileges granted to ECOZONE enterprises in encouraging investments and other benefits emanating from their operations; (b) examination of the systems and procedures in the implementation/administration of the tax and duty privileges and monitoring by the regulating agencies; (c) review and comparison of existing provisions of fiscal incentives for ECOZONES on surrounding communities in terms of employment, income generation, investment and revenues to local governments concerned; and (e) determination of the cost to government in terms of forgone revenues. It recommends, among others, reviewing the performance of existing ECOZONES and the problems encountered by them; deferring the imposition of additional or new ECOZONES until the requisites to make them more attractive to investments are in place; and reviewing the prevailing tax regime in all ECOZONES.

National Tax Research Center
Authors Keywords
National Tax Research Center; fiscal management; fiscal policy; fiscal sector; fiscal incentives;
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