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Restructuring the Excise Tax on Cigarettes and Tobacco Products to Address Leakages and Enhance Revenue

This paper argues that one way of solving the deficit is by adjusting the excise tax on cigarettes and tobacco products, two of the so-called “sin products.” There are inconsistencies in the current tax structure and tax data5 prove that these are sources of leakages. As a result, the “sin tax” has not been meeting its revenue potential.

Tax Reforms and Collective Action

The fiscal problem is perhaps P-Noy’s toughest challenge. He promised not to impose new taxes, and this limits his room for maneuver to solve the fiscal constraint, which is essentially a problem of low revenue collection. This is the context in which P-Noy welcomes PPPs (public-private partnerships). Yet, PPPs will not result in higher tax effort.

Assessing Indonesia’s Tax Optimization

This paper is organized into a number of parts. The first part addresses the development of domestic revenues, through which the in- creasing role of taxation can be seen. Then, the discussion moves on to tax reform in Indonesia, followed by a comparison with tax reform in a number of other countries. Based on this comparison, the next part points out things that could strengthen tax reform strategies in Indonesia. The paper concludes with an overview of tax reform and the purposes it serves. It should be acknowledged that the scope of the current writing is limited, considering the broad dimensions of issues of taxation, especially regarding its technical aspects, although an attempt has been made in this paper to accommodate this breadth.

Transparency Issues in the Philippine Mining Industry

This study is focused on a subsector of the industry, referred to as “large-scale metallic mining” around which the above-mentioned controversies have revolved. Small-scale mining actually comprises a significant amount of the sector’s output, but it is governed by another law and regulated by another set of government agencies/offices. Thus, inclusion of small-scale mining revenue issues in this paper would be impractical.

The Failure of the Real Property Tax in Local Governments

This paper, authored by Maita Gomez of Action for Economic Reforms, seeks to address the problems and obstacles faced by LGUs in the generation of revenues from their most stable and most substantial source, real property. The focus of the study is on the poor performance in Real Property Taxes (RPT) collection, on acts and practices that abet, enable and constitute partial or complete evasion of these taxes. After the author’s introduction, the objectives, methodology and scope are described. The section on Real Property Taxation by Local Government Units discusses the implementation of basic RPT and Special Education Fund (SEF), the implementation of other taxes on property, and the revenue performance of property taxes.