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The National Tax Research Center is mandated to conduct continuing research in taxation "to restructure the tax system and raise the level of tax consciousness among our people to achieve a faster rate of economic growth and to bring about a more equitable distribution of wealth and income".
Specifically, the NTRC shall continue to perform the functions of JLETC under RA 2211. These are:
1) To undertake a comprehensive study of the need for additional revenue for accelerated national development and the sources from which this might most equitably be derived;
2) To re-
3) To conduct researches on taxation for the purpose of improving the tax system and tax policy;
4) To pass upon all tax measures and revenue proposals; and
5) To recommend such reforms and revisions as may be necessary to improve revenue collection and to formulate sound tax policy and a more efficient tax structure.