Boon or bane: A theoretical exploration of the Philippine tax reform Programs - TRAIN and TRABAHO Law - as a fundamental principle of taxation and its effects to the PEZA and BOI in violation to the non-impairment clause granted under the Philippine Constitution

• Main Authors: Abalos, Ma. Angelica Y., Tinimbang, Karen Bianca M.
• Format: text
• Language: English
• Published: Animo Repository 2019
• Subjects: Taxation > Philippines; Tax incentives—Law and legislation; Law; Tax Law
• Online Access: https://animorepository.dlsu.edu.ph/etd_masteral/6744
• Institution: De La Salle University

The TRAIN law and TRABAHO bill both had a major impact on Philippine taxation, especially to PEZA and BOI and the respective entities falling under them. The TRAIN Law which has already been passed into law has revoked certain the fiscal and non-fiscal incentives previously given to these entities....