2017

November - December 2017

	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

	Proposed Imposition of Casino Entrance Fee
	The Road Tax or Motor Vehicle User's Charge in Selected ASEAN Member-Countries

July - August 2017

	Proposed Foreign Tourist Tax
	Tax Administration Reform Proposals Under the Tax Reform for Acceleration and Inclusion

May - June 2017

	Proposed Excise Tax on Sugar-Sweetened Beverages in the Philippines
	Proposed Reforms on Value-Added Tax

March - April 2017

	Proposed Reforms on the Personal Income Tax
	Comparative Organizational Structure of ASEAN Revenue Authorities

January - February 2017

	Proposed Tax Reform on the Excise Tax on Petroleum Products
	Restructuring the Excise Taxation of Motor Vehicles

2016

November - December 2016

	Proposed Reforms on Estate Taxation
	Benefits of Fuel Marking

September - October 2016

	Comparative Excise Taxation of Motor Vehicles in ASEAN Countries
	The Philippine Experience with tax Amnesties

July - August 2016

	Lifting of the Philippine Bank Secrecy Law for Tax Fraud Cases
	Revenue Performance of the BIR Large Taxpayers Service: 2006-2015

May - June 2016

	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

	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

	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

	Feasibility of Levying a National Surtax on Real Property
	Philippine Small-Scale Mining, Tax Issues and Concerns

September - October 2015

	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

	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

	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

	Comparative Documentary Stamp Tax Imposed by ASEAN Countries
	Comparative Individual Income Tax System of ASEAN Member Countries

January - February 2015

	Comparative Financial Transaction Taxes Imposed on the Sale of Shares of Stock Listed and Traded Through the ASEAN Stock Exchanges
	Comparative Taxation of Life and Non-Life Insurance in ASEAN Countries
	Facilitating Exchange of Information (EOI) to Prevent Offshore Tax Evasion

2014

November - December 2014

	Taxpayer Identification Number (TIN): Its Development and Importance in Tax Administration
	Who are the Country's Top Women Taxpayers?

September - October 2014

	An Assessment of Republic Act (RA) No. 10351 or the Sin Tax Reform Law
	Local Government Unit's Compliance to the Mandated Revision of the Schedule of the Market Values (SMVs) of Real Property for Taxation Purposes

July - August 2014

	Comparative Excise Taxation of Tobacco Products in ASEAN Countries
	Feasibility of Imposing an Excise Tax on Cosmetic Medical Procedures

May - June 2014

	Comparative VAT & VAT-like Impositions of ASEAN Countries
	Revenue Performance of the National Government: CY 2013

March - April 2014

	Tax Contribution of the Philippine Pharmaceutical Industry
	Feasibility of Imposing an Excise Tax on Electronic Cigarettes (E-Cigarettes)

January - February 2014

	The "Resibo" Programs of the Bureau of Internal Revenue
	Review of the Philippine Debt Indicators

2013

November - December 2013

	Top Corporate Taxpayers in the Philippines for Taxable Years 2009-2011
	Tax Contribution of Women on Wage Employment

September - October 2013

	Profile and Taxation of the Philippine Fast Food Industry
	Community Tax: An Update

July - August 2013

Local Government Credit Financing

May - June 2013

Profile and Taxation of the Philippine Jewelry Industry

March - April 2013

Taxation and Incentives of the Philippine Electronics Industry

January - February 2013

	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

Deadweight Loss and Taxation

September - October 2012

	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

Developing Models in Estimating the Revenue Impact of Proposed Reforms on Income Tax

May - June 2012

	Profile and Taxation of the Philippine Overseas Remittance Industry
	Revenue Performance of the BIR Large Taxpayers Service CY 2006-2010

March - April 2012

	International Carriers Taxation in the Philippines
	VAT on Petroleum Products

January - February 2012

	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

	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

	Discussion on the Feasibility of Allowing the Tax Deductibility of Charitable Contributions and Donations from the Income of Compensation Income Earners
	A Review of the Energy Tax on Electric Power Consumption

July - August 2011

Situationer on Estate Taxation in the Philippines: Issues and Prospects

May - June 2011

	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

	Study on Strengthening the Withholding Tax System on Individual Taxpayers
	Handbook on the Revision on Fees and Charges

January - February 2011

	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

• • Assessment of Republic Act No. 9343 Entitled: An Act Amending Republic Act No. 9182, Otherwise Known as the Special Purpose Vehicle Act of 2002 for the Purpose of Allowing the Establishment and Registration of New SPVs and For Other Purposes, November - December 2010

  • Framework for the Conduct of a Property Tax Compliance and Distributional Impact Study for a Local Government Unit (LGU), November - December 2010

  • An Analysis of the Excise Tax on Cigarettes: 2000-2009, September - October 2010

  • Estimates of the Value Added Tax Gap: 2009, September - October 2010

  • Review on the Possibility of Imposing a Carbon Tax on Emissions of Carbon Dioxide, July - August 2010

  • Tax Elasticity Study on the Insurance Industry, May - June 2010

  • Effects of the Abolition of the Documentary Stamp Tax (DST) on Stock Market Transactions, May - June 2010

  • Taxation Reform as a Measure to Bridge the Gap Between the Rich and the Poor, March - April 2010

  • 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

• • Backgrounder on the Modes of Payment/Tax Payment Schemes Adopted by the ASEAN Countries, November - December 2009

  • Backgrounder on the Methods of Assessments Adopted by the ASEAN Countries for Tax Purposes, November - December 2009

  • Feasibility of Imposing a Windfall Profit Tax on Telecommunications Industry Particularly on CMTS Providers, September - October 2009

  • A Study on Property Ownership and RPT Compliance by Gender/Group in Naga City: CY 2007 July - August 2009

  • Tax Treatment of Life and Non-Life Insurance in the ASEAN Countries, July - August 2009

  • Reform Options on the Taxation of Compensation Income Earner and Self-Employed Individuals and Professionals, May - June 2009

  • Taxation of Overseas Filipino Workers (OFWs), March - April 2009

  • Taxation of Alcohol Products in ASEAN Countries, March - April 2009

  • Buoyancy and Elasticity of the Income Tax: 1998-2007, January - February 2009

2008

• • Revenue Performance of Local Governments, CYs 2003 - 2007, November-December 2008

  • The Impact of Internal Revenue Allotment on Philippine Provinces, November-December 2008

  • Property Tax Compliance and Distributional Impact Study on Naga City, September - October 2008

  • Revenue Performance of the National Government, CY 2007, July – August 2008

  • Taxation of Petroleum Products in ASEAN Countries, May - June 2008

  • Comparative ASEAN Tariff Duties of Selected Priority Sectors March - April 2008

  • Shares of Local Government Units From National Taxes, January - February 2008

2007

• • Summary Significant Features of the Income Tax Structure Among ASEAN Member Countries

  • Background on the Community Tax, May-June 2007

  • Duty Free Stores

  • Tax Treatment of Certain Real Property Transactions Under the NIRC of 1997

  • Analysis of the Revenue Performance of the Vat on Real Property, CYs 2001-2005

  • Analysis of the Revenue Performance of Local Taxes on Real Properties, CYs 2001-2005

  • Taxation of Tobacco Products in ASEAN Countries, November-December 2007

  • Survey of Business Taxes Imposed By ASEAN Countries, September-October 2007

2006

• • Buoyancy and Income Elasticity of Real Property Tax

  • Estimate of the Individual Income Tax Gap

  • Review of Section 237 of the NIRC

  • Progressivity of the Individual Income Tax Rate Structure of Selected ASEAN Countries

  • Fiscal Incentives in the Association of South East Asian Nations (ASEAN) Region

  • Concept Paper on the Application of a Flat Tax on Income

  • The Proposed Bank Debit Tax

  • Real Property Tax Gap: An Update

2005

• • Revenue Performance of the Land Transportation Office (LTO): CY 1994-2003

  • Income Tax Treatment of Subsidiaries and Branch Office

  • Review of the Capital Gains Tax on the Sale, Exchange or Other Disposition of Real Properties

  • Study on the Tax Avoidance and Evasion Schemes on the Transfer of Real Properties

  • Profile of Large Taxpayers: CY 2003, May-June 2005

  • Implications of Section 270 of the Local Government Code Re: Periods Within Which to Collect Real Property Taxes

  • Feasibility of Replacing the Current Flat Tax in Corporations With Graduated Income Tax Rates

  • Developments in Technical Cooperation and Knowledge Partnerships on Taxation in Asia

  • Tax Treatment of Dual Citizens Under Republic Act No. 9225 (Citizenship Retention and Reacquisition Act of 2003 or Dual Citizenship Law)

2004

• • Utilization of the Public Auction of Real Properties as a Tool for Tax Enforcement: The Quezon City Experience, November-December, 2004

  • Elasticity of Demand for Cigarettes CY 2000-2003, September-October, 2004

  • Trends in Organization and Management Reforms for Tax Administration Among Selected Tax Authorities in Asia, July-August, 2004

  • Development of Electronic Commerce in the Philippines-Implications on the Indirect Tax System, May-June, 2004

  • Evaluation of Real Property Tax Amnesty: A Case Study of Caloocan City, May-June, 2004

  • Theories and Principles of Real Property Incidence, March-April, 2004

  • Tax Expenditure: Concept and Practices, March-April, 2004

  • Incentives for Necessary Infrastructure and Major Public Facilities, January-February, 2004

  • Assessment of the Amusement Tax Under Sec. 125, NIRC of 1997, January-February, 2004

2003

• • Evaluation of the Tax Incentives Available to Export-Oriented Industries, November-December, 2003

  • Elasticity of Demand for Beer, CY 1991-2002, September-October, 2003

  • Elasticity of Demand for Petroleum Products: 1999-2002, May-June, 2003

2002

• • Analysis of Regional Internal Revenue Collections, 1999-2001, November-December, 2002

  • Anti-Corruption Measures in Tax Administration, September-October, 2002

  • Analysis of the Bureau of Customs Collections, 1991-2000, May-June, 2002

  • Privatization Practices in Malaysia, Philippines, Thailand: A Comparative Framework, January-February, 2002

2001

• • Evaluation of the Capital Equipment Incentive under Executive Order No. 226, May-June, 2001

  • Tax Subsidy as an Instrument of Fiscal Discipline, March-April, 2001

  • Buoyancy and Elasticity of Philippine Taxes, CY 1990-1999, March-April, 2001

2000

• • Comparative Tax Sources of Selected Asian Countries, 1992-1997, November-December, 2000

  • Evaluation of the Impact of Tax Subsidy on the Operations of the Home Development Mutual Fund (HDMF), September-October, 2000

  • Gender Bias in the Income Tax Provisions of the National Internal Revenue Code of 1997, September-October, 2000

  • Update on the Tax Privileges of Government-Owned and Controlled Corporations (GOCCs), July-August, 2000

  • Evaluation of the Rice Research Program of the Philippines Rice Research Institute, July-August, 2000

  • Recent Developments in Investment Incentives in Selected Asian Countries, May-June, 2000

  • Issues on the Taxation of Internet Transactions, May-June, 2000

  • Tax Performance Analysis of the National Government, CY 1998-1999, May-June, 2000

  • Elasticity of Demand For Petroleum Products, 1991-1998, March-April, 2000

  • Trends in Income and Expenditure of Local Government Units, CYs 1992-1998, March-April, 2000

1999

• • Matrix of Franchise Laws, 1998, November-December, 1999

  • Present Tax Treatment of Certain Gambling and Gaming Activities, September-October, 1999

  • Update of Statistical Data on the Real Property Tax and Internal Revenue Allotment, September-October, 1999

  • Study on the Philippine Automotive Parts Industry, July-August, 1999

  • Survey on the System of Implementation and Effectiveness of the Tax and Duty Privileges Granted to Special Economic Zones (Ecozones), May-June, 1999

  • National Food Authority's Price Stabilization Mandate, March-April, 1999

  • Assessment of Laws on Fiscal Incentives, March-April, 1999

  • Estimation of the Income Tax Gap for 1995-1997, January-February 1999

1998

• • 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

  • Tax Performance Analysis of the National Government, CYs 1996-1997, July-August, 1998

  • Highlights of Selected Economic Indicators, CY 1997, July-August, 1998

  • Tax Subsidy to Philippine Specialized Hospitals, July-August, 1998

  • Comparative Tax Effort of the LGUs Prior to and Under the Local Government Code, May-June, 1998

  • Graduating Government-Owned and Controlled Corporations from the Coverage of Tax Subsidy Provisions Administered by the FIRB, March-April, 1998

  • Impact of the Comprehensive Tax Reform Package on Compensation Income Earners, January-February, 1998