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Tax Evasion in the Philippines, 1981-1985

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  • Manasan, Rosario G. Author_Email:

Abstract

From the administrative and policy perspective, determination of magnitude of tax evasion and an analysis of tax evasion levels are imperative so that authorities may evaluate the success or failure of the enforcement mechanism. This article discusses several approaches to and estimates of tax evasion.

Suggested Citation

  • Manasan, Rosario G. Author_Email:, 1988. "Tax Evasion in the Philippines, 1981-1985," Philippine Journal of Development, Philippine Institute for Development Studies.
    • Handle: RePEc:phd:pjdevt:jpd_1988_vol__xv_no__2-b
    DOI: https://doi.org/10.62986/pjd1988.15.2b
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    File URL: https://www.pids.gov.ph/publication/philippine-journal-of-development/tax-evasion-in-the-philippines-1981-1985
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    References listed on IDEAS

    as
    1. Herschel, Federico J, 1978. "Tax Evasion and Its Measurement in Developing Countries," Public Finance = Finances publiques, , vol. 33(3), pages 232-268.
    2. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
    3. Friedland, Nehemiah & Maital, Shlomo & Rutenberg, Aryeh, 1978. "A simulation study of income tax evasion," Journal of Public Economics, Elsevier, vol. 10(1), pages 107-116, August.
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    Cited by:

    1. James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin America," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0704, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

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