NTRC Tax Research Journal Archives
2018
November - December 2018
September - October 2018
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Proposed Reforms under Package 4 of the Comprehensive Tax Reform Program |
Analysis of Tax Revenues on Passive Income and Financial Intermediation: 2008-2017 |
July - August 2018
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A Review of the Taxation of Shares of Stock in the Philippines |
Situs of the Tax Rule Under the Local Government Code of 1991: Issues and Problems |
May - June 2018
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A Review of the Philippine Documentary Stamp Tax on Financial Products and Transactions |
A Review of the Taxation of the Philippine Debt Instruments |
March - April 2018
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A Review of Excise Taxation of Sin Products |
Discussions on the Features of Various Tax Amnesty Proposals |
January - February 2018
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Comparative Investment Incentives in ASEAN Member-Countries |
Comparative Corporate Income Taxation in ASEAN Member-Countries |
2017
November - December 2017
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Highlights of Republic Act No. 10963 or the Tax Reform for Acceleration and Inclusion (TRAIN) |
Comparative Provisions Under the Previous Tax Regime Vis-A-Vis Republic Act No. 10963 |
September - October 2017
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Proposed Imposition of Casino Entrance Fee |
The Road Tax or Motor Vehicle User's Charge in Selected ASEAN Member-Countries |
July - August 2017
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Proposed Foreign Tourist Tax |
Tax Administration Reform Proposals Under the Tax Reform for Acceleration and Inclusion |
May - June 2017
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Proposed Excise Tax on Sugar-Sweetened Beverages in the Philippines |
Proposed Reforms on Value-Added Tax |
March - April 2017
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Proposed Reforms on the Personal Income Tax |
Comparative Organizational Structure of ASEAN Revenue Authorities |
January - February 2017
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Proposed Tax Reform on the Excise Tax on Petroleum Products |
Restructuring the Excise Taxation of Motor Vehicles |
2016
November - December 2016
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Proposed Reforms on Estate Taxation |
Benefits of Fuel Marking |
September - October 2016
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Comparative Excise Taxation of Motor Vehicles in ASEAN Countries |
The Philippine Experience with tax Amnesties |
July - August 2016
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Lifting of the Philippine Bank Secrecy Law for Tax Fraud Cases |
Revenue Performance of the BIR Large Taxpayers Service: 2006-2015 |
May - June 2016
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Income Tax Profile of Self-Employed Individuals and Professionals |
Feasibility of Imposing a Tax on the Emissions of Carbon Dioxide in the Philippines |
March - April 2016
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Taxation of Pawnshops in the Philippines and in the ASEAN Region |
Tax Contribution of Women Engaged in Business and Practice of Profession |
January - February 2016
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A Comprehensive Review of the Philippine Travel Tax |
Gender, Tobacco and Taxation: Cigarette Usage Behavior of Men and Women in the Philippines |
2015
November - December 2015
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Feasibility of Levying a National Surtax on Real Property |
Philippine Small-Scale Mining, Tax Issues and Concerns |
September - October 2015
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Profile and Taxation of Selected Gambling and Betting Acivities in the Philippines |
Tax Treatmentof Commissions Under the National Internal Revenue Code (NIRC) of 1997, as Amended |
July - August 2015
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Review of FDI Flows and Tax Incentives in the Philippines and in the ASEAN Region |
Comparative Real Property Taxation of ASEAN Member Countries |
May - June 2015
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Taxability or Exemption from VAT of Different Types of Sugar under Various Laws and Issuances |
Gender Bias in the National Internal Revenue Code of 1997 |
March - April 2015
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Comparative Documentary Stamp Tax Imposed by ASEAN Countries |
Comparative Individual Income Tax System of ASEAN Member Countries |
January - February 2015
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Comparative Taxation of Life and Non-Life Insurance in ASEAN Countries |
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Facilitating Exchange of Information (EOI) to Prevent Offshore Tax Evasion |
2014
November - December 2014
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Taxpayer Identification Number (TIN): Its Development and Importance in Tax Administration |
Who are the Country's Top Women Taxpayers? |
September - October 2014
July - August 2014
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Comparative Excise Taxation of Tobacco Products in ASEAN Countries |
Feasibility of Imposing an Excise Tax on Cosmetic Medical Procedures |
May - June 2014
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Comparative VAT & VAT-like Impositions of ASEAN Countries |
Revenue Performance of the National Government: CY 2013 |
March - April 2014
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Tax Contribution of the Philippine Pharmaceutical Industry |
Feasibility of Imposing an Excise Tax on Electronic Cigarettes (E-Cigarettes) |
January - February 2014
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The "Resibo" Programs of the Bureau of Internal Revenue |
Review of the Philippine Debt Indicators |
2013
November - December 2013
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Top Corporate Taxpayers in the Philippines for Taxable Years 2009-2011 |
Tax Contribution of Women on Wage Employment |
September - October 2013
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Profile and Taxation of the Philippine Fast Food Industry |
Community Tax: An Update |
July - August 2013
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Local Government Credit Financing |
May - June 2013
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Profile and Taxation of the Philippine Jewelry Industry |
March - April 2013
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Taxation and Incentives of the Philippine Electronics Industry |
January - February 2013
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Major Developments on the Excise Tax on Distilled Spirits in the Philippines |
Comparative Excise Taxation of Alcohol and Tobacco Products Under Republic Act (RA) No. 10351 Vis-à-Vis RA 9334 |
2012
November - December 2012
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Deadweight Loss and Taxation |
September - October 2012
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Guidebook for the Conduct of Study on Property Ownership and Real Property Tax Compliance, By Gender or Group |
Rationalization of Fees and Charges via Administrative Order No. 31 |
July - August 2012
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Developing Models in Estimating the Revenue Impact of Proposed Reforms on Income Tax |
May - June 2012
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Profile and Taxation of the Philippine Overseas Remittance Industry |
Revenue Performance of the BIR Large Taxpayers Service CY 2006-2010 |
March - April 2012
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International Carriers Taxation in the Philippines |
VAT on Petroleum Products |
January - February 2012
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Taxation and Fiscal Incentives of the Philippine BPO Industry |
A Study on Real Property Ownership and Tax Compliance by Gender/Group in Nabunturan, Compostela Valley CY 2009 |
2011
November - December 2011
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Where Does Your Tax Money Go? |
Revenue Performance of Republic Act (RA) 9337, Otherwise Known as the Reformed Value-Added Tax (RVAT) Law, 2004-2010 |
September - October 2011
July - August 2011
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Situationer on Estate Taxation in the Philippines: Issues and Prospects |
May - June 2011
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Tax Performance Analysis of the BIR and BOC: 1998-2009 |
Tax Performance Analysis of the Regional and District Offices of the BIR: CY 2000-2009 |
March - April 2011
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Study on Strengthening the Withholding Tax System on Individual Taxpayers |
Handbook on the Revision on Fees and Charges |
January - February 2011
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Assessment of the Initial Public Offering |
A Study on Real Property Ownership & Real Property Tax Compliance by Gender/Group in Mandaue City, CY 2008 |
1998 - 2010
2010
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An Analysis of the Excise Tax on Cigarettes: 2000-2009, September - October 2010
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Estimates of the Value Added Tax Gap: 2009, September - October 2010
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Review on the Possibility of Imposing a Carbon Tax on Emissions of Carbon Dioxide, July - August 2010
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Tax Elasticity Study on the Insurance Industry, May - June 2010
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Effects of the Abolition of the Documentary Stamp Tax (DST) on Stock Market Transactions, May - June 2010
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Taxation Reform as a Measure to Bridge the Gap Between the Rich and the Poor, March - April 2010
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Study on the Exemption from Capital Gains Tax of Gains Derived from the Sale, Exchange or Other Disposition of Principal Residence, January - February 2010
2009
2008
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Revenue Performance of Local Governments, CYs 2003 - 2007, November-December 2008
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The Impact of Internal Revenue Allotment on Philippine Provinces, November-December 2008
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Property Tax Compliance and Distributional Impact Study on Naga City, September - October 2008
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Revenue Performance of the National Government, CY 2007, July – August 2008
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Taxation of Petroleum Products in ASEAN Countries, May - June 2008
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Comparative ASEAN Tariff Duties of Selected Priority Sectors March - April 2008
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Shares of Local Government Units From National Taxes, January - February 2008
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2007
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- Summary Significant Features of the Income Tax Structure Among ASEAN Member Countries
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Tax Treatment of Certain Real Property Transactions Under the NIRC of 1997
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Analysis of the Revenue Performance of the Vat on Real Property, CYs 2001-2005
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Analysis of the Revenue Performance of Local Taxes on Real Properties, CYs 2001-2005
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Taxation of Tobacco Products in ASEAN Countries, November-December 2007
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Survey of Business Taxes Imposed By ASEAN Countries, September-October 2007
2006
2005
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Revenue Performance of the Land Transportation Office (LTO): CY 1994-2003
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Review of the Capital Gains Tax on the Sale, Exchange or Other Disposition of Real Properties
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Study on the Tax Avoidance and Evasion Schemes on the Transfer of Real Properties
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Feasibility of Replacing the Current Flat Tax in Corporations With Graduated Income Tax Rates
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Developments in Technical Cooperation and Knowledge Partnerships on Taxation in Asia
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2004
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Elasticity of Demand for Cigarettes CY 2000-2003, September-October, 2004
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Evaluation of Real Property Tax Amnesty: A Case Study of Caloocan City, May-June, 2004
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Theories and Principles of Real Property Incidence, March-April, 2004
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Incentives for Necessary Infrastructure and Major Public Facilities, January-February, 2004
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Assessment of the Amusement Tax Under Sec. 125, NIRC of 1997, January-February, 2004
2003
2002
2001
2000
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Comparative Tax Sources of Selected Asian Countries, 1992-1997, November-December, 2000
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Recent Developments in Investment Incentives in Selected Asian Countries, May-June, 2000
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Issues on the Taxation of Internet Transactions, May-June, 2000
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Tax Performance Analysis of the National Government, CY 1998-1999, May-June, 2000
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Elasticity of Demand For Petroleum Products, 1991-1998, March-April, 2000
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Trends in Income and Expenditure of Local Government Units, CYs 1992-1998, March-April, 2000
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1999
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Present Tax Treatment of Certain Gambling and Gaming Activities, September-October, 1999
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Study on the Philippine Automotive Parts Industry, July-August, 1999
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National Food Authority's Price Stabilization Mandate, March-April, 1999
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Estimation of the Income Tax Gap for 1995-1997, January-February 1999
1998
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Fiscal Incentives to Promote Private Financing of Infrastructure Projects, November-December, 1998
- The Life and Non-Life Insurance Companies: An Industry Profile, September-October, 1998
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Tax Performance Analysis of the National Government, CYs 1996-1997, July-August, 1998
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Highlights of Selected Economic Indicators, CY 1997, July-August, 1998
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Tax Subsidy to Philippine Specialized Hospitals, July-August, 1998
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Comparative Tax Effort of the LGUs Prior to and Under the Local Government Code, May-June, 1998
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