Amid the calls for the restructuring--and even possible replacement--of the Bureau of Internal Revenue (BIR) to effect radical improvements in tax administration in the Philippines, will the creation of a semi-autonomous revenue authority to replace the BIR, as proposed in House Bills 5054, 5465 and their substitute bill, help improve the tax collection in the country and arrest the decline in its tax effort? What has been the experience in countries where such a body was created? What can be learned from their experiences? This Policy Notes expounds on this matter and offers helpful suggestions in the deliberation of the concerned pending bills.
Doing It Right for Tax Administration Reform: (Semi-) Autonomous Revenue Authority Anyone?
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