The politics of tax reforms in the Philippines
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ID: 287309
2017
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Abstract
Taxation and tax reforms have been primarily used as policy instruments to achieve a set of economic and fiscal goals. Economic literature shows that they have been mostly studied using technical aspects or from the point of view of economics. However, recent developments in the landscape of taxation and tax reforms have geared towards the importance of studying tax reforms using politics as a lens. The call to examine tax reforms using politics as a lens was underscored by economists and political scientists alike. They argue that evidence on the politics of taxation in developing countries remains scarce and that many contributions to the debate lack a deeper understanding of the political processes behind taxation. Lastly, they emphasize that in order to understand taxation and identify strategies to change its characteristics political factors have to be considered. In the Philippines, there were economists who have said that while economics has usually provided the rationale for reform, politics has often shaped the outcomes while a political scientist once said that the examination of tax policies is a good way of seeing the policy making process of a country in action. Taxation touches almost every aspect of the economy and society and taxation is the area of public policy where the most interests are at stake. It is for these reasons that this study draws its inspiration: using politics as a lens and tax reforms as the subject. The country is witness to efforts to reform taxes. In fact, it is motivating to determine why tax reforms succeed in terms of its enactment as a law and why some fail, languish and remain as a proposal for years. Thus, this study examined the major tax reforms that were initiated and enacted as a law in different administrations. The successful tax reforms in terms of their passage include the following: 1) the 1997 Comprehensive Tax Reform Program (Ramos Administration) 2) Reformed Value Added Tax or RVAT Law (Arroyo Administration) and 3) Sin Tax Law (Aquino Administration). The Rationalization of Fiscal Incentives (RFI) measure is included in the study in order to provide a complete picture of how politics works and influences policy outcomes as this proposal was introduced and deliberated almost every administration but was never enacted into law as of this writing. The study used Kingdons Multiple Streams Framework (MSF) to determine the political factors that influence the passage and substance of
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| Authors | Felipe, Marvee Anne C. |
| Journal | Malay Journal |
| Year | 2017 |
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| Keywords | Keywords not found |
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