A comparative study on the effect of imposing either value-added tax or gross receipts tax on pawnshops

• Main Author: Dionisio, Lorenze Angelo G.
• Format: text
• Language: English
• Published: Animo Repository 2010
• Subjects: Value-added tax—Philippines; Sales tax—Philippines; Pawnbroking—Philippines; Taxation; Tax Law
• Online Access: https://animorepository.dlsu.edu.ph/etd_masteral/6088; https://animorepository.dlsu.edu.ph/context/etd_masteral/article/13062/viewcontent/CDTG004690_P.pdf
• Institution: De La Salle University

For centuries, pawnshops around the world have been a good alternative source of financing for persons who have short term liquidity problems. Because of this, during the past twenty years, the pawnshop industry has been steadily growing in the Philippines. With the substantial growth in capital and...