Philippine tax reforms will need compromise

Subject Tax reform efforts in the Philippines. Significance Taxation reform is an aim of President Rodrigo Duterte's administration, but the first batch of measures that the finance department has submitted to congress have caused controversy: one representative on October 8, adding to others' criticisms, said that a mulled increase in vehicle taxes and prices would hit low- and middle-income households disproportionately. Impacts Tax cuts will be popular, but Duterte could lose support from those facing higher taxes. An increased tax take would support government infrastructure development goals. Lowering personal income taxes would see top-up taxes elsewhere, such as on petroleum products, increasing business costs. New taxes on alcohol, tobacco and other 'sin' items, sugary products, luxury items and the auto sector could be coming. Tax avoidance and evasion will not end quickly; sustained regulatory attention will be needed.

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Isaac Akomea-Frimpong ◽  
Xiaohua Jin ◽  
Robert Osei-Kyei ◽  
Augustine Senanu Kukah

PurposeThe contribution of the public–private partnership (PPP) model towards the achievement of the United Nation (UN)'s Sustainable Development Goals (SDGs) has been widely acknowledged. However, limited studies have shed light on the connection between PPPs and the achievement of these coveted goals in Ghana. In this study, the authors aimed at analysing and synthesising the existing literature on the use of PPP to achieve sustainability in infrastructure projects in the country.Design/methodology/approachA three-step approach was used to retrieve and review 60 selected articles aided by content analysis.FindingsThe analysis showed that all existing relevant publications on the application of the PPP model to attain UN’s SDGs in the country are organised around dominant themes, such as poverty alleviation, urban development, waste management and risk management. However, the review revealed little studies exist on pertinent issues relating to PPPs and sustainable development goals, such as climate action, critical resilience, sustainable finance and clean energy.Research limitations/implicationsAlthough the study is limited to 60 articles in Ghana, the results reveal pertinent gaps for further research studies to achieve sustainable infrastructural development in Ghana and other countries.Practical implicationsHolistically, the outcome of this study will serve as a guide to project managers to understand essential issues on attaining sustainability on public projects.Originality/valueThis article contributes to the literature and practice on the significance of PPP in mainstreaming UN's SDGs in public infrastructure projects.


Subject International state-building aid and interventions in Africa. Significance The five most 'fragile' states in the 2014 Fragile States Index are in Africa: South Sudan, Somalia, the Central African Republic (CAR), the Democratic Republic of Congo (DRC) and Sudan. Of these, South Sudan and Somalia in particular have been subject to major international efforts at 'state-building'. Meanwhile the DRC, Sudan and to some extent the CAR have for many years hosted high levels of humanitarian aid and large UN, African Union (AU) or sub-regional peace-keeping missions. Yet doubts are growing over the assumptions and effectiveness of international state-building aid and interventions. Impacts Countries in or emerging from long-running conflicts will remain vulnerable to fragmentation and perform worst on global development goals. Infrastructure development in the most conflict-affected countries will remain stunted, sometimes retarding regional linkage schemes. Despite generalised prescriptions for state-building, the specific context will be the decisive factor in success of any interventions.


Subject Outlook for Zambia's economy. Significance Finance Minister Alexander Chikwanda last month presented revisions to the 2015 budget. They reflected the cooling growth environment, lower-than-expected tax revenues and rising borrowing costs. Droughts have exacerbated these vulnerabilities by pressuring Zambia's hydroelectric power supplies. Economic prospects are weakened ahead of elections scheduled for September 2016. Impacts Riots that took place in the main tourist hub Livingstone over the fuel price hike could hit visitor numbers if repeated. Revenue woes will harden the government's stance on tax avoidance, raising tensions with miners. The government may use the Sustainable Development Goals summit to press for greater donor aid, citing its revenue crunch.


Subject Tax reform update in the Philippines. Significance The next congressional session opens on July 24, in which the Senate will address its version of the first reform bill in the Duterte administration’s Comprehensive Tax Reform Package (CTRP). This follows the House of Representatives passing its version -- the Tax Reform for Acceleration and Inclusion Act (TRAIN) -- on May 31. Impacts As it would prove the government’s reform commitment, the CTRP’s passage would likely see Philippine credit rating upgrades. Lowering taxes could bring some business and investment competitiveness benefits, but this is not guaranteed. The tax reforms’ success will be moderated by inefficient tax collection and disbursement, and corruption and evasion.


Subject ASEAN core countries and the Asian Infrastructure Investment Bank. Significance The Asian Infrastructure Investment Bank (AIIB) plans to begin lending in early 2016. Three ASEAN countries -- Malaysia, Thailand and the Philippines -- have not signed the bank's articles of agreement, despite their infrastructure development needs. These needs will grow as ASEAN integrates, for instance via the ASEAN Economic Community (AEC) free trade area from end-2015. Impacts Should Manila reject the AIIB, this will create an opening for further Japanese support of Philippines infrastructure. Early credibility among lenders could lead to the AIIB's rapid expansion in Asia. Until then, established development lenders will dominate -- the AIIB is untested.


2019 ◽  
Vol 15 (3) ◽  
pp. 232-243
Author(s):  
Diana M. Palma ◽  
Jennifer Parr

Purpose The imprisoned population is increasing worldwide and is overrepresented in the HIV epidemic. The purpose of this paper is to explore the HIV vulnerability of female Filipinos who are pre-trial prisoners, as the specific needs of imprisoned women are poorly understood and fewer resources are granted to pre-trial detainees, especially in low and middle-income countries (LMICs). Design/methodology/approach This study was based on a Qualitative Descriptive Design. In total, 18 semi-structured interviews were conducted with prisoners and NGO directors. Data were analysed through Framework Analysis, using the individual, social and community categories of the Modified Socio-Ecological Model. Findings Results from this study suggest that the prison environment and management practices maximise the HIV vulnerability in the sample. This vulnerability is shaped by low HIV knowledge, combined with the existence of multiple social vulnerabilities prior to incarceration. Social implications HIV care in Filipino prisons needs urgent attention from government and international organisations, as it is a major public health and human rights concern. International goals of ending the epidemic by 2030 cannot be reached if efforts are not translated into action within this setting. Originality/value In the Philippines, few studies have addressed this issue and little is known about the conditions of Filipino prisons. This paper aims to fill a gap in literature regarding the vulnerability of imprisoned women in LMICs, which is even more limited in examining pre-trial detention.


2018 ◽  
Vol 31 (1) ◽  
pp. 63-83 ◽  
Author(s):  
Simplice A. Asongu ◽  
Jacinta C. Nwachukwu

Purpose The purpose of this paper is to assess the correlations between mobile banking and inclusive development (poverty and inequality) in 93 developing countries for the year 2011. Design/methodology/approach Mobile banking entails the following: “mobile phones used to pay bills” and “mobile phones used to receive/send money”, while the modifying policy indicator includes the human development index (HDI). The data are decomposed into seven sub-panels based on two fundamental characteristics: regions (Latin America, Asia and the Pacific, Central and Eastern Europe, and Middle East and North Africa) and income levels (upper middle income, lower middle income and low income). Findings The results show that at certain thresholds of the HDI, mobile banking is positively linked to inclusive development. The following specific findings are established. First, the increased use of mobile phones to pay bills is negatively correlated with: poverty in lower-middle-income countries (LMIC), upper-middle-income countries (UMIC) and Latin American (LA) countries, respectively, at HDI thresholds of 0.725, 0.727 and 0.778 and inequality in UMIC and LA with HDI thresholds of, respectively, 0.646 and 0.761. Second, the increased use of mobile phones to send/receive money is negatively correlated with: poverty in LMIC, UMIC and Central and Eastern European (CEE) countries with corresponding HDI thresholds of 0.631, 0.750 and 0.750 and inequality in UMIC, CEE and LA at HDI thresholds of 0.665, 0.736 and 0.726, respectively. Practical implications The findings are discussed in the light of current policy challenges in the transition from the UN’s Millennium Development Goals to Sustainable Development Goals. Originality/value The authors have exploited the only macroeconomic data on mobile banking currently available.


Significance This is part of his desire for an 'independent' foreign policy, which includes Manila distancing itself from Washington and seeking closer economic and military ties with China and Russia. Impacts Philippine purchases of Chinese and Russian arms will probably grow. Future US military aid to the Philippines may be curtailed or cancelled. China will provide more financing support for the Duterte administration's infrastructure development plans. Closer ties with Beijing and Moscow may reduce Manila's interest in joining the US-led Trans-Pacific Partnership. The mid-November APEC Summit in Peru provides further opportunity for Duterte to meet Russian and Chinese leaders.


Subject Infrastructure policy under the Duterte administration in the Philippines. Significance President Rodrigo Duterte’s economic team met their Japanese counterparts in Tokyo on March 27-28 to discuss infrastructure cooperation. Duterte is planning greater fiscal spending, seeking official development assistance and accepting unsolicited private sector proposals for infrastructure development. Meanwhile, he wants emergency powers to expedite the bidding process in Metro Manila and, ambitiously, to tackle simultaneously the different infrastructure problems of the Mega Manila area and the rest of the country. Impacts Congress will probably rebuff the executive push for emergency powers. Construction-related labour and supply shortages, and price increases are likely. Chinese construction on Scarborough Shoal could derail China-Philippine infrastructure cooperation. Land rights and access issues will bedevil Duterte’s infrastructure push. Internal security dangers in the south, including terrorism and guerrillas, could hit infrastructure projects.


2014 ◽  
Vol 13 (4) ◽  
pp. 197-210 ◽  
Author(s):  
Diddy Antai ◽  
David Anthony

Purpose – The purpose of this paper is to assess the prevalence of, and determined the factors associated with self-reported symptoms of suicide attempts and psychosocial distress among female victims of intimate partner violence (IPV). Design/methodology/approach – Using cross-sectional data from 13,594 women aged 15-49 years from the 2008 Philippines Demographic and Health Surveys, the authors measured univariate prevalence, conducted bivariate and multivariate analyses using logistic regression models to examine the associations between outcomes, exposures, and potential explanatory variables. Findings – In total, 47 and 8 per cent of the women reported psychological distress, and suicide attempts following IPV, respectively. Physical and psychological IPV occurred in 7 per cent of the women, respectively, whilst sexual IPV occurred in 5 per cent of the women. Multivariate analyses showed significant association between physical and psychological IPV and suicide attempt, as well as psychological distress. Research limitations/implications – This study extends the knowledge about the interaction between IPV, suicide attempts, and psychological distress by redirecting the attention to more systemic expressions of the excess burden of IPV among abused women. Practical implications – It highlights the significance of screening for the presence of, and accumulated effect of IPV exposures as a risk factor for suicide attempt and psychological distress. Social implications – Since IPV is a product of gendered norms and power relations, the extent to which exposure to IPV results in poor mental health outcomes is determined by the interplay between societal gender norms and attitudes, poverty, and psychological distress. Originality/value – Given that most of the literature on the association between traumatic events, psychosocial stress, and suicidality derive from high-income countries, they do not reflect cultural differences within the context of low-middle-income countries like the Philippines, or be generalizable to the low-middle-income countries.


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