Rationalization of excise tax on distilled spirits: Balancing national objective and international relations in promoting fair trade

• Main Author: Javier, Maria Feliza Amparo Christina S.
• Format: text
• Language: English
• Published: Animo Repository 2011
• Subjects: Alcoholic beverages—Taxation—Philippines; Alcoholic beverages—Taxation—Law and legislation—Philippines; Excise tax—Philippines; Excise tax—Law and legislation; Tariff—Philipppines; Taxation; Tax Law
• Online Access: https://animorepository.dlsu.edu.ph/etd_masteral/6502; https://animorepository.dlsu.edu.ph/cgi/viewcontent.cgi?article=12963&context=etd_masteral
• Institution: De La Salle University

Globalization has brought many advantages and disadvantages to different States. One advantage is the exchange of goods between countries. Free and fair trade allowed countries to develop their economies by expanding to the global market. In free exchange, barriers to trade such as tariffs and inter...