⟵
Volume 15, Number 2

Tax Evasion in the Philippines, 1981-1985

7,452
Total Downloads
Publication Code
JPD 1988 Vol. XV No. 2-b
DOI
https://doi.org/10.62986/pjd1988.15.2b
Author(s)
Keywords
Focus Area(s)
No Data

Abstract

From the administrative and policy perspective, determination of magnitude of tax evasion and an analysis of tax evasion levels are imperative so that authorities may evaluate the success or failure of the enforcement mechanism. This article discusses several approaches to and estimates of tax evasion.

Citations

Citations

  1. Alm, James and Jorge Martinez-Vazquez. 2007. Tax morale and tax evasion in Latin America. International Center for Public Policy Working Paper Series, GSU paper0704. Andrew Young School of Policy Studies, Georgia State University. .
Full Issue
 
1988-10-01
Volume 15, Number 2
SHARE
June 1, 1988
Date Published
Featured Image
Related Research
Land, Income, Mobility and Housing: The Case of Metro Manila
Strassmann, Paul, Blunt, Alistair
Volume 20, Number 1 JPD 1993 Vol. XX No. 1-d
Fiscal Implications of the Local Government Code of 1991
Manasan, Rosario G.
Volume 19, Number 1 JPD 1992 Vol. XIX No. 1-a
Review of Structural Adjustment in the Philippines
Montes, Manuel F.
Volume 15, Number 2 JPD 1988 Vol. XV No. 2-a
Indirect Tax Reform in the Philippines: A Complementary Measure to the Tariff Reform Program, 1979-1985
Manasan, Rosario G.
Volume 14, Number 1 JPD 1987 Vol. XIV No. 1-c

The Philippine Journal of Development (PJD) is a multidisciplinary, peer-reviewed journal published biannually by the Philippine Institute for Development Studies (PIDS). It serves as a platform for disseminating policy-oriented research on development issues, including the economy, business, public administration, foreign relations, sociology, and political dynamics. The PJD is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
 

P-ISSN 2508-0954 • E-ISSN 2508-0849 • https://doi.org/10.62986/pjd