Abstract
Revenue, which is essentially obtained through the tax system, is an essential component of development to effectively meet the increasing demand for public services and infrastructure expansion. This paper determines the responsiveness of the implemented tax reforms through the measurement of the buoyancy and elasticity of revenues. Analysis indicates the need for further study on the rate of these measures.
Citations
- Aldaba, Fernando T.. 2002. Philippine development: A research journey through the Philippine Journal of Development. Philippine Journal of Development PJD, 29. Philippine Institute for Development Studies.
Full Issue
SHARE