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 |
