NTRC Studies

 

 

SUMMARY OF THE NTRC STUDIES PUBLISHED IN THE
NTRC TAX RESEARCH JOURNAL FROM MAY 2004 TO DECEMBER 2009

SERP-P (NTRC STUDIES)

 

 

 

 

 

 

 

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DOWNLOADS

Development of E-Commerce in the Philippines: Implications on the Indirect Tax System, May-June 2004, Volume XVI.3,  pp. 1-32

Evaluation of Real Property Tax Amnesty:  A Case Study of Caloocan City, May-June 2004, Volume XVI.3, pp. 33-44

Trends in Organization and Management Reforms for Tax Administration Among Selected Tax Authorities in Asia, July-August 2004, Volume XVI.4,  pp. 33-44

Elasticity of Demand for Cigarettes, 2002 to 2003, September-October 2004, Volume XVI.5, pp. 1-6

Utilization of the Public Auction of Real Properties as a Tool for Tax Enforcement:  The Quezon City Experience, November-December 2004, Volume XVI.6,  pp. 1-12

Developments in Technical Cooperation and Knowledge Partnerships on Taxation in Asia, January-February 2005, Volume XVII.1,  pp. 1-14

Feasibility of Replacing the Current Flat Tax in Corporations With Graduated Income Tax Rates, January-February 2005, Volume XVII.1, pp. 15-22

Implications of Section 270 of the Local Government Code Re: Periods Within Which to Collect Real Property Taxes, March-April 2005, Volume XVII.2,  pp. 7-13

Profile of Large Taxpayers:  CY 2003, May-June 2005, Volume XVII.3, pp. 1-11

Study on the Tax Avoidance and Evasion Schemes on the Transfer of Real Properties, July-August 2005, Volume XVII.4, pp. 1-18

Review of the Capital Gains Tax on the Sale, Exchange or Other Disposition of Real Properties, September-October 2005, Volume XVII.5, pp. 1-14

Income Tax Treatment of Subsidiaries and Branch Offices, September-October 2005, Volume XVII.5, pp. 15-30

Revenue Performance of the Land Transportation Office  (LTO):  CY 1994–2003, November-December 2005, Volume XVII.6, pp. 1-13

Tax Treatment of Dual Citizens Under Republic Act No. 9225 (Citizenship Retention and Reacquisition Act of 2003 or Dual Citizenship Law), November-December 2005, Volume XVII.6, pp. 14-22

Assessment of the Fire Code of the Philippines, January-February 2006, Volume XVIII.1, pp. 1-9

Real Property Tax Gap: An Update, January-February 2006, Volume XVIII.1, pp. 10-22

The Proposed Bank Debit Tax, March-April 2006, Volume XVIII.2, pp. 3-12

Concept Paper on the Application of a Flat Tax on Income, May-June 2006,  Volume XVIII.3,  pp. 1-9

Fiscal Incentives in the Association of South East Asian Nations  (ASEAN) Region, May-June 2006, Volume XVIII.3, pp. 10-25

Progressivity of the Individual Income Tax Rate Structure of Selected ASEAN  Countries, July-August 2006, Volume XVIII.4, pp. 1-11

Review of Section 237 of the NIRC, As Amended, September-October 2006, Volume XVIII.5, pp. 1-19

Estimate of the Individual Income Tax Gap, 2001-2005, November-December 2006, Volume XVIII.6, pp. 1-5

Buoyancy and Income Elasticity of Real Property Tax: 1995-2004, November-December 2006, Volume XVIII.6, pp. 6-11

Analysis of the Revenue Performance of Local Taxes on Real Properties, CYs 2001-2005, January-February 2007, Volume XIX.1, pp. 1-15

Analysis of the Revenue Performance of the Vat on Real Property, CYs 2001-2005, March-April 2007, Volume XIX.2, pp. 1-7

Tax Treatment of Certain Real Property Transactions Under the NIRC of 1997, March-April 2007, Volume XIX.2, pp. 8-15

Duty Free Stores, May-June 2007, Volume XIX.3, pp. 1-19

Background on the Community Tax, May-June 2007, Volume XIX.3, pp. 20-26

Summary Significant Features of the Income Tax Structure Among ASEAN Member Countries, July-August 2007, Volume XIX.4, pp. 1-44

Survey of Business Taxes Imposed By ASEAN Countries, September-October 2007, Volume XIX.5, pp. 1-27

Taxation of Tobacco Products in ASEAN Countries, November-December 2007, Volume XIX.6, pp. 1-13

Shares of Local Government Units From National Taxes, January – February 2008, Volume XX.1, pp. 1-38

Comparative ASEAN Tariff Duties of Selected Priority Sectors, March – April 2008, Volume XX.2, pp. 1-11

Taxation of Petroleum Products in ASEAN Countries, May – June 2008, Volume XX.3, pp. 1-13

Revenue Performance of the National Government, CY 2007, July – August 2008, Volume XX.4, pp. 1-11

Property Tax Compliance and Distributional Impact Study on Naga City, September-October 2008, Volume XX.5, pp. 1- 9

The Impact of Internal Revenue Allotment on Philippine Provinces, November-December 2008, Volume XX.6, pp. 1- 32

Revenue Performance of Local Governments, CYs 2003 - 2007, November-December 2008, Volume XX.6, pp. 33- 54

Buoyancy and Elasticity of the Income Tax: 1998-2007,  January - February 2009, Volume XXI.1, pp. 1-11

Taxation of Alcohol Products in ASEAN Countries, March – April 2009, Volume XXI.2, pp. 1-11

Taxation of Overseas Filipino Workers (OFWs), March – April 2009, Volume XXI.2, pp. 1-11

Reform Options on the Taxation of Compensation Income Earner and Self-Employed Individuals and Professionals, May – June 2009, Volume XXI.3, pp. 1-11

Tax Treatment of Life and Non-Life Insurance in the ASEAN Countries, July - August 2009, Volume XXI.4, pp. 1-11

A Study on Property Ownership and RPT Compliance by Gender/Group in Naga City: CY 2007 July - August 2009, Volume XXI.4, pp. 1-11

Feasibility of Imposing a Windfall Profit Tax on Telecommunications Industry Particularly on CMTS Providers, September – October 2009, Volume XXI.5, pp. 1-11

Backgrounder  on  the Methods of  Assessments  Adopted  by  the ASEAN Countries for Tax Purposes, November – December 2009, Volume XXI.6, pp. 1-11

Backgrounder  on  the Modes of Payment/Tax Payment Schemes Adopted by  the ASEAN Countries, November – December 2009, Volume XXI.6, pp. 1-11

 

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