Esta última se mide por la proporción del ingreso que corresponda a la minería, dado que el potencial de margen gravable es más alto en este sector, y la etapa de desarrollo se mide mediante la proporción del ingreso que corresponda a la agricultura. Electric, gas or oil water heaters, electric, mixers, whippers, juicers, electric vacuum, Textiles of silk, wool or linen; nylon or. While taxation is by far the most well researched area on public finance, there has been a dearth of studies conducted in the government expenditure, budget process and public debt arena. Une simple analyse des corrélations montre que lorsque ces deux dernières variables sont comprises dans le modèle, il n'est pas possible de déterminer quelle est à elle seule l'importance du commerce extérieur. There are at least four tax elasticity studies in, the Philippines. Before 1972, the rate structure was less, progressive with a rate of 1 per cent of net estate between, P5,000 and p12,000 and 15 per cent of net estate in excess of, P1,000,000 and 10 steps in between. She, concluded that : (1) BOI incentives provide a substantial, subsidy to any individual firm as reflected in the significant, increase in the potential rate of return as a result of the various, incentives; (2) BOI package has a strong capital-cheapening, effect implying a serious bias against em, many of the incentives represent circuitous way of achieving, the policy goal resulting in unwelcomed side effects and in a. dilution of the effectiveness of the incentive scheme. governs the taxation of imports in the Philippines. This phase completes the budget cycle by, comparing actual expenditures and performance with the planned, Issues related to the budget system may be divided into: (1) the, budget and economic development and (2) adm, 4.2.1 The Budget and Economic Development, attempt to describe and evaluate the country’s econom, efforts through the national budget. For instance. With an outline, your final product will be well organized and clearly structured. deteriorating Philippine tax performance’ during the period. , London: Oxford University Press (1971).

This predicted, taxable capacity may be interpreted as the tax ratio, have obtained had the government made the average, affecting taxable capacity are included in the regression, Several writers had focused on intercountry tax, performance comparisons. The legislative body acts on the budget, the President and formulates an Appropriation Act following the, process established by the Constitution, which specifies that no, Appropriation are approved by the legislative body, of (a) a General Appropriations law which covers most of the, expenditures of the government, (b) the various public w, supplemented appropriation laws that are passed from tim, and (d) certain automatic appropriations intended for specific, purposes.