NTRC Studies

SUMMARY OF THE NTRC STUDIES PUBLISHED IN THE
NTRC TAX RESEARCH JOURNAL FROM MAY 2004 TO FEBRUARY 2008

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