Assessing the potential impacts of the tax reform for acceleration and inclusion and the Build build build program

• Main Authors: Cororaton, Caesar B., Tiongco, Marites M., Eloriaga, Justin S.
• Format: text
• Published: Animo Repository 2019
• Subjects: Taxation—Law and legislation—Philippines; Taxation—Philippines; Tax Law
• Online Access: https://animorepository.dlsu.edu.ph/faculty_research/11015
• Institution: De La Salle University

The Tax Reform for Acceleration and Inclusion (TRAIN) Act has prompted key changes in the personal income tax regime through excise taxes on most goods such as petroleum, sugar-sweetened beverages, and automobiles. The TRAIN was implemented to generate funds for the Build Build Build (BBB) program a...