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Now showing 1 - 10 of 11
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    Trends in commercial banks credit allocation
    (1981-01) De Leon, Rosalla
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    Lending behavior of commercial banks in the Philippines: for the period starting 1973 to 1982
    (1984-03-16) Balbastro, Arturo P. Jr.; Alonzo, Ruperto P.
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    The efficient measurement of white-collar labor productivity in selected government banks
    (1988-09) David, David; Maipid, Mary Rose
    The present study explores the relatively untrampled area of the measurement of the productivity of the white-collar labor force. It is the goal of this study to describe the existing formulae of labor productivity measures and indexes for the white-collar or services sector, specifically the government banking sector. The study also makes recommendations on the generation of a white-collar labor productivity measure that incorporate contributory factors to albor input and productivity.
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    A study on agricultural loans grants by commercial banks
    (1988-02) Beluso, Rufina T.; Soriano, Rikka Ma. H.; Natividad, F. B.
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    The effects of the industrial guarantee loan fund on the lending behavior of commercial banks
    (1988-03-02) Chua, Kaye U.; Grande, Mary Margareth R.; Gochoco, Corina
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    Estimating the BSP's reaction function
    (2002-03) Manansala, Erlinda A.; Quinio, Karren D.; Reside, Renato
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    Shift from gross receipts taxation to value added taxation on banks
    (2003-10) Arenas, John Rex V.; Baun, Princess Charm T.; Alonzo, Ruperto
    A well-functioning financial sector is a critical factor to a modem economic system. In most countries, banking activities are subject to general taxation. Bank taxation is in many respects similar to taxation of other business sectors. Nevertheless, the tax authorities often treat banking services differently. On one end, these entities enjoy a favorable tax treatment. For instance, most financial services, or bank services in particular, are exempt from Value-Added Tax (VAT). In. the Philippines, banks are subject to income taxes, percentage taxes, withholding taxes, documentary stamps tax, and, until recently, the Gross Receipts Tax (GRT). Pursuant to the Republic Act 8424 or the National Internal Revenue Code (NIRC) of 1997, the GRT was replaced by a new tax scheme, the Value-Added Tax (VAT). The working hypothesis of the researchers is that the imposition of VAT on banks would yield lower revenues to the government and that GRT can be considered as amore equitable tax system than VAT, with regard to horizontal and vertical equity. This study examines the possible effects of the shift in taxation system whether VAT on financial services will contribute to the general welfare, revenue collections that will help remedy the widening government budget deficit, the banking and financial institutions industry, and the consumers. In computing for the net revenue yield brought about by each taxation system, the researchers used the data from the Bureau of Internal Revenue (BIR) which shows the net collections of both VAT and GRT for the first semester of year 2002 for GRT and first semester of year 2003 for VAT. VAT is an· alternative tax to the GRT and should therefore be easier to implement. But, this study believes that VAT entails harder implementation. In principle, it is possible to measure value-added in the banking sector by adding profits, wages, rent, and interest, or alternatively, by taking the difference between investment income and the cost of funds (interest expense plus the cost of equity financing) and other costs of the bank. The application of the invoice system, however, requires that the VAT liability be attributed to each transaction. This is not possible in the banking sector because most financial services provided
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    Determinants of access to finance: firm characteristics, institutional environment and informal payments
    (2016-06) Timbang, Michael O.
    Access to finance is crucial to economic development. The important policy question is: What determines firms’ access to finance? This paper seeks to address this question by exploring the impact of firm-level characteristics and institutional environment on firms’ access to external finance, as measured by firms’ reliance on bank credit, non-bank financial credit, and informal credit for external financing of working capital, using the firm-level data set of the 2009 World Bank Enterprise Survey in the Philippines. The results provide unprecedented empirical evidence that the firm’s access to bank and non-bank credit is determined by firm-specific characteristics such as the firm’s size, age, technological characteristics, female ownership, and spending on "informal" activities that the firm has to incur as "additional costs" to facilitate its operations in an environment of weak institutions. Meanwhile, firm-level characteristics are not significant determinants of informal credit given that financial sources of this kind are known to be less sensitive to firm characteristics than formal institutions, which extend credit based on observable firm characteristics to mitigate information asymmetry problems.
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    Hiring criteria and practices case studies of four banks
    (1998-03) Co, Katherine Mitzi H.; Dion, Hazel Mae C.; Tan, Edita A.