Strategies for Effective Implementation of the CPAR Program - Building Up From the Gains: Lessons From the Improvements for Effective Implementation of the Community-Based Participatory Action Research Program (SEARCA-DA-BAR Policy Brief 2021)
Skills Needs Anticipation (SNA): Workplace Skills and Satisfaction (WSS) Baseline Survey of Select Employers in the Construction Industry
Strengthening Multi-employer Bargaining: Policies and Practices (Phase II)
Non-Hazardous Activities for Children: The Case of Banana and Sugarcane Supply Chains

PIDS WB 2021-0905
7th Mindanao Policy Research Forum
PIDS WB 2021-0905
Annual Public Policy Conference Webinar 4: Robust and Healthy Workforce and Closing Program
PIDS WB 2021-0904
Annual Public Policy Conference Webinar 3: Green And Inclusive Recovery
PIDS WB 2021-0903
Annual Public Policy Conference Webinar 2: Ethical Business
Publication Detail
DP 2017-27: Assessment of the 2017 Tax Reform for Acceleration and Inclusion

Despite various reform efforts over the years, the tax system in the Philippines continues to suffer from chronic weaknesses. The Duterte administration is pursuing a simpler, more efficient, and more equitable tax system to support its economic growth strategy. The administration's Comprehensive Tax Reform Program was filed as House Bill (HB) No. 4774 in January 2017 at the lower house and Senate Bill (SB) No. 1408 at the Senate. These bills represent the first of several reform packages that will each focus on different areas of tax policy. The House of Representatives approved a compromise bill, HB 5636, titled "Tax Reform for Acceleration and Inclusion" or TRAIN in May 2017.

HB 4774, HB 5636, and SB 1408 seek to reform the structure of the personal income tax, value-added tax, and excise tax on petroleum products and automobiles, while improving the progressivity of the tax system. A portion of the additional revenues generated will be earmarked for investments in education, infrastructure, and health to stimulate long-term growth. This paper aims to assess the implications of these bills on the distribution of tax burden across income groups, economic incentives in affected sectors, national government revenues, and likely impact on tax compliance.

Philippine Institute for Development Studies
Authors Keywords
Manasan, Rosario G.; Philippines; excise tax; personal income tax; tax reform; value-added tax;
Download PDF Number of Downloads
Published in 2017 and available in the PIDS Library or Downloaded 1,841 times since August 29, 2017
Please let us know your reason for downloading this publication. May we also ask you to provide additional information that will help us serve you better? Rest assured that your answers will not be shared with any outside parties. It will take you only two minutes to complete the survey. Thank you.

To use as reference:
If others, (Please specify):
Name: (optional)
Email: (required, but will not display)
If Prefer to self-describe, please specify:
Level of Education:
If employed either part-time or full-time, name of office:
If others, (Please specify):
Would you like to receive the SERP-P UPDATES e-newsletter? Yes No
Use the space below if you have any comment about this publication or SERP-P knowledge resources in general.