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SUMMARY OF THE NTRC STUDIES PUBLISHED IN THE NTRC TAX RESEARCH JOURNAL

Studies



A Study on Real Property Ownership and Real Property Tax Compliance by Gender/Group in Mandaue City, CY 2008, January - February 2011, Volume XXIII.1, pp. 21-30

Assessment of the Initial Public Offering Tax, January - February 2011, Volume XXIII.1, pp. 1-20

Assessment of Republic Act No. 9343 Entitled “An Act Amending Republic Act No. 9182, Otherwise Known as the Special Purpose Vehicle Act of 2002 for the Purpose of Allowing the Establishment and Registration of New SPVs and For Other Purposes”, November - December 2010, Volume XXII.6, pp. 9-16

Framework for the Conduct of a Property Tax Compliance and Distributional Impact Study for a Local Government Unit (LGU), November - December 2010, Volume XXII.6, pp. 1-8

An Analysis of the Excise Tax on Cigarettes: 2000-2009, September - October 2010, Volume XXII.4, pp. 12-25

Estimates of the Value Added Tax Gap: 2009, September - October 2010, Volume XXII.5, pp. 1-11

Review on the Possibility of Imposing a Carbon Tax on Emissions of Carbon Dioxide, July - August 2010, Volume XXII.4, pp. 1-17

Tax Elasticity Study on the Insurance Industry, May – June 2010, Volume XXII.3, pp. 10-31

Effects of the Abolition of the Documentary Stamp Tax (DST) on Stock Market Transactions, May – June 2010, Volume XXII.3, pp. 1-9

Taxation Reform as a Measure to Bridge the Gap Between the Rich and the Poor, March – April 2010, Volume XXII.2, pp. 11-23


Study on the Exemption from Capital Gains Tax of Gains Derived from the Sale, Exchange or Other Disposition of Principal Residence, January - February 2010, Volume XXII.1, pp. 1-24

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

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

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

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

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

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


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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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


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


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

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

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

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

 
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