Aspects of the tax treatment in the renewable energy sector in the Philippines
| dc.contributor.advisor | Reside, Renato Jr. E. | |
| dc.contributor.author | Lamadrid, Jan Louise | |
| dc.contributor.author | Pagulong, Julianne | |
| dc.date.accessioned | 2024-09-30T05:57:31Z | |
| dc.date.available | 2024-09-30T05:57:31Z | |
| dc.date.issued | 2017-12-20 | |
| dc.description.abstract | This study aims to evaluate the efficiency of granting incentives in the renewable energy sector in the country. The study would first determine the benefits of renewable energy in the Philippines and describe the law supporting the promotion of these emergent technologies. Next, it would evaluate the different tax treatments in the renewable energy sector in the country such as the zero- rate VAT and the income tax holiday. Under the zero- rate VAT system, the study would evaluate the efficiency by looking at the refund mechanism and the ratio of input VAT to the total expenses of the firms. As for the income tax holiday, the study would compute for the foregone government revenue by granting this incentive and then compare these costs to the benefits of RE to the country to see if these costs are worth it. Lastly, this study compares the profitability indicators of the firms with their WACCs and get their economic rent to see if they still need incentives to continue their operations or they are already doing well on their own. Considering that the government has been very active in promoting emergent technologies in our energy sector, the results of this study would give us an idea about the effectiveness of the incentives granted to the sector. | |
| dc.identifier.uri | https://selib.upd.edu.ph/etdir/handle/123456789/502 | |
| dc.language.iso | en | |
| dc.subject | tax | |
| dc.subject | renewable energy | |
| dc.title | Aspects of the tax treatment in the renewable energy sector in the Philippines | |
| dc.type | Thesis |