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TRJ 2004 Vol 16 No 1-a: Incentives for Necessary Infrastructure and Major Public Facilities

The study looks into the provision of incentives for infrastructure projects undertaken by BOI-registered enterprises located in a less developed area (LDA) such as full deductibility from taxable income of the amount spent on necessary and major infrastructure works under Article 40(b) of EO 226; (b) incentives provided for a pioneer registered enterprise such as six year-ITH. It notes that the provision of deduction incentive for necessary and major infrastructure and public facilities under Art. 40(b) of EO 226 has not really been successful in bringing about the practical dispersal of industry and improving the low level of infrastructure in the countryside or LDAs. To promote infrastructure in the countryside, it suggests that the government has to attract more proponents of build-operate-transfer (BOT) and other modes of infrastructure undertaking. The government may also look at funding or technical assistance from external sources such as international or bilateral sources which have provisions for infrastructure undertaking.

National Tax Research Center
Authors Keywords
National Tax Research Center; infrastructure; BOT scheme; infrastructure development; incentive structure;
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