Limits, Transparency, and Board Independence Against Tax Avoidance

• Main Authors: Concepcion, Francis R., Laguinday, Cheri Mae R., Ong HiangHuy, Trisha Amber T.
• Format: text
• Published: Animo Repository 2018
• Subjects: Tax avoidance; Tax Collection; Taxation; Philippines; Tax Law
• Online Access: https://animorepository.dlsu.edu.ph/res_aki/140; https://animorepository.dlsu.edu.ph/context/res_aki/article/1126/viewcontent/aki_policy_brief_volume_vii_no._4.pdf
• Institution: De La Salle University

Taxes are levied by the government primarily for public service purposes (De Leon & De Leon, 2016).However, the high tax rates and narrow tax base imposed in the Philippines become burdensome for taxpayers and also decrease total government revenue collections (Diokno, 2008). It is shown in this...