Suchergebnisse

The issues and challenges in taxation in the digital economy stem from the complex and multifaceted nature of digital economy. Reaching a common understanding and measurement of the size and impact of digital economy is critical in devising a tax regime for the digital economy. In APEC Secretariat (2019), the Philippines identified the major barriers and challenges (i.e., scoping and measurement of the digital economy, the regulatory and legal framework, i.e., including sandboxes, and digital infrastructure gap) to implementing structural reforms relating to the digital economy. It also identified the major policy gaps with regard to regulatory and legal framework, competition policy, and internet infrastructure improvements and consumer education on digital economy. The opportunities and challenges that the digital economy brings are particularly important for developing countries, including the Philippines. Thus, it is deemed critical for the Philippine government to eliminate the barriers and challenges and also, address the identified policy gaps to fully reap the benefits from the digital economy. The need for development strategies for the digital economy cannot be overemphasized. This paper argues that development strategies should first focus on developing domestic digital capacities.

The study analyzes the efficiency implications of fiscal decentralization using stochastic frontier analysis (SFA). It uses LGU health expenditure (in per capita real terms) as input. The output variables of interest include access to safe water and sanitation, health facility-based delivery, and access to hospital inpatient services. It also uses LGU income and its major components (i.e., own-source revenue and IRA, in per capita real terms) as covariates; as well as the health expenditure decentralization ratio to account for fiscal autonomy on the expenditure side and two measures of fiscal decentralization to account for financial/fiscal autonomy of the local government units (LGUs) on the income side (i.e., the ratio of LGU own-source revenue to LGU expenditures and ratio of LGU own-source revenue to LGU income) as factors affecting efficiency. The findings of SFA lend empirical evidences to what the literature says about the health devolution experience in the country. Issues on mismatch between local government fiscal capacity and devolved functions, fragmentation of health system, existence of two-track delivery system, and unclear expenditure assignments, among others inevitably create inefficiency. These issues should be addressed to fully reap the potential benefits (e.g., efficiency gains) from fiscal decentralization, particularly health devolution.

More than 25 years into the implementation of the Local Government Code of 1991, it is inconclusive whether fiscal decentralization indeed improves health service delivery in the Philippines. There is lack of studies that employ rigorous quantitative approach to address the research issue at hand. In this regard, the study attempts to contribute to the small body of literature and motivate further research and generation of reliable data that are crucial for evidence-based/informed policymaking. In particular, the study proposes an analytical framework that examines the effects of fiscal decentralization on health service delivery using difference-in-differences (DID) method. It draws up the standard measure of the extent/degree of fiscal decentralization affecting the health sector. Such endeavor is the first ever attempt to measure the extent/degree of health devolution in the Philippines, i.e., in terms of the health expenditure decentralization ratio. The output variables of interest include access to safe water and sanitation, health facility-based delivery, and access to hospital inpatient services. The control variables include two measures of fiscal decentralization to account for financial/fiscal autonomy of the local government units (LGUs) on the income side (i.e., the ratio of LGU own-source revenue to LGU expenditures and ratio of LGU own-source revenue to LGU income); LGU health spending as a proportion of total LGU expenditures; and per capita LGU income. The choice of variables was constrained by unavailability of disaggregated data at the LGU level. The findings of the DID analysis suggest that greater health decentralization has negative impact on access to hospital inpatient services and access to sanitation (toilet). It contradicts the hypothesis of the study that expects greater health decentralization to result in better health services. Nevertheless, it is consistent with the narrative in the literature that points out the lower province-level spending on hospitals due to mismatch between the cost of devolved hospitals and the internal revenue allotment (IRA), i.e., block grant transferred to the LGUs. Such negative effect has remained over the years because most LGUs do not have adequate health budget to maintain and upgrade devolved health facilities.

The government budget reflects the government's spending priorities. It is deemed important to assess whether the priorities as outlined in the proposed 2020 President's Budget are consistent with the policy pronouncements of the current administration. In this light, the study examines whether budget allocation is consistent with the priorities that the government identified in its various policy pronouncements. It also evaluates the overall fiscal picture as projected in the proposed budget and its consistency with the macroeconomic assumptions. In addition, it examines the national revenue program, which together with the national expenditure program indicates the overall fiscal health in the 2020. The budget analysis indicates the high spending priority given to social services sector and economic services sector that is consistent with the policy pronouncements of the government. Nevertheless, the budget cut in the health sector needs further inquiry.

The Philippines has been badly affected by the COVID-19 pandemic. In this light, the analysis of the 2021 President's Budget determines how the pandemic shaped the budgetary distribution of government's limited financial resources with focus on the top six departments/recipients for FY 2021. It shows the high spending priority given to social and economic services which is consistent with the policy pronouncements of the government for FY 2021. The government's greatest priority for FY 2021 is to sustain and strengthen government efforts in responding to and recovering from the pandemic. Nevertheless, the emphasis on these spending priorities in the 2021 President's Budget Message creates an expectation that DOH and DSWD will rank much higher in the top 10 departments/recipients for FY 2021. Apparently, the 2021 proposed budget gives higher spending priority on maintenance of peace and order and national defense, which placed DILG and DND in higher spots compared to DOH and DSWD. A close examination of various government documents (e.g., DBM 2020e) indicates that the proposed budget for National Task Force to End Local Communist Armed Conflict (NTF-ELCAC) is part of the government's recovery program to adapt to the post-pandemic life.

More than halfway through the implementation of the Philippine Development Plan (PDP) 2017-2022, it is deemed important to examine the contribution of the "Build, Build, Build" (BBB) program in the attainment of the PDP targets considering the program's huge fiscal implications. In this light, the study aims to delve into the BBB program and the projects that comprise it as good understanding of the program is critical in examining its implications on the PDP targets. The BBB program should be clearly defined in terms of what it really is and what it covers. Based on available data and information, the study examines the implications of these projects on the PDP targets. Such understanding is envisioned to guide crafting of future public policy relating to accelerating infrastructure development and also, prioritization of infrastructure projects. Nevertheless, due to challenges in data collection, detailed analysis will be limited to select projects (e.g., infrastructure flagship projects) under the BBB program for which data have been collected. The study finds that the latest list of infrastructure flagship projects is responsive to PDP targets in the area of information and communications technology, transport and mobility, water resources, and power and energy. No major capital projects address the PDP targets in the area of social infrastructure (e.g., school buildings and health facilities), and technology adoption and innovation. Thus, attainment of the relevant PDP targets will depend mainly on priority infrastructure projects in the Public Investment Program (PIP) 2017-2022.

The short note on the 2019 President's Budget attempts to assess the proposed shift from obligation-based to cash-based budgeting and its implications on the 2019 proposed national budget. In the process, it aims to inform policy deliberations on Senate Bill 1761 (formerly Senate Bill 1450), otherwise known as the Budget Reform Bill, by discussing the concept of cash-based budgeting with focus on its advantages and disadvantages and also, its implications on the 2019 proposed national budget and on government operations and practices. It also examines the past disbursement performance of the national government as well as the factors affecting their performance. The note argues for the need to reconsider DBM's initiative to shift from obligation-based to annual cash-based budget scheme in view of the perennial issues that government agencies/units have been facing.

The issues and challenges in taxation in the digital economy stem from the complex and multifaceted nature of the digital economy. Reaching a common understanding and measurement of its size and impact is critical in devising a tax regime for the digital economy. In APEC Secretariat (2019), the Philippines identified the major barriers and challenges (i.e., scoping and measurement of the digital economy, the regulatory and legal framework - including sandboxes and digital infrastructure gap) to implementing structural reforms relating to the digital economy. It also identified the major policy gaps in terms of its regulatory and legal framework, competition policy, internet infrastructure improvements, and consumer education on digital economy. The opportunities and challenges that the digital economy brings are particularly important for developing countries, including the Philippines. Thus, it is deemed critical for the Philippine government to eliminate the barriers and challenges and address the identified policy gaps to fully reap the benefits from the digital economy. Also, the need for development strategies cannot be overemphasized. This paper argues that development strategies should first focus on developing domestic digital capacities.

The study analyzes the efficiency implications of fiscal decentralization using stochastic frontier analysis (SFA). It uses LGU health expenditure (in per capita real terms) as input. The output variables of interest include access to safe water and sanitation, health facility-based delivery, and access to hospital inpatient services. It also uses LGU income and its major components (i.e., own-source revenue and IRA, in per capita real terms) as covariates; as well as the health expenditure decentralization ratio to account for fiscal autonomy on the expenditure side and two measures of fiscal decentralization to account for financial/fiscal autonomy of the local government units (LGUs) on the income side (i.e., the ratio of LGU own-source revenue to LGU expenditures and ratio of LGU own-source revenue to LGU income) as factors affecting efficiency. The findings of SFA lend empirical evidences to what the literature says about the health devolution experience in the country. Issues on mismatch between local government fiscal capacity and devolved functions, fragmentation of health system, existence of two-track delivery system, and unclear expenditure assignments, among others inevitably create inefficiency. These issues should be addressed to fully reap the potential benefits (e.g., efficiency gains) from fiscal decentralization, particularly health devolution.

More than 25 years into the implementation of the Local Government Code of 1991, it is inconclusive whether fiscal decentralization indeed improves health service delivery in the Philippines. There is lack of studies that employ rigorous quantitative approach to address the research issue at hand. In this regard, the study attempts to contribute to the small body of literature and motivate further research and generation of reliable data that are crucial for evidence-based/informed policymaking. In particular, the study proposes an analytical framework that examines the effects of fiscal decentralization on health service delivery using difference-in-differences (DID) method. It draws up the standard measure of the extent/degree of fiscal decentralization affecting the health sector. Such endeavor is the first ever attempt to measure the extent/degree of health devolution in the Philippines, i.e., in terms of the health expenditure decentralization ratio. The output variables of interest include access to safe water and sanitation, health facility-based delivery, and access to hospital inpatient services. The control variables include two measures of fiscal decentralization to account for financial/fiscal autonomy of the local government units (LGUs) on the income side (i.e., the ratio of LGU own-source revenue to LGU expenditures and ratio of LGU own-source revenue to LGU income); LGU health spending as a proportion of total LGU expenditures; and per capita LGU income. The choice of variables was constrained by unavailability of disaggregated data at the LGU level. [.]

The Philippines has been badly affected by the coronavirus disease pandemic. In this light, the analysis of the 2021 President's Budget determines how the pandemic shaped the budgetary distribution of government's limited financial resources with focus on the top six departments/recipients for fiscal year (FY) 2021. It shows the high spending priority given to social and economic services which is consistent with the policy pronouncements of the government for FY 2021. The government's greatest priority for FY 2021 is to sustain and strengthen government efforts in responding to and recovering from the pandemic. Nevertheless, the emphasis on these spending priorities in the 2021 President's Budget Message creates an expectation that DOH and DSWD will rank much higher in the top 10 departments/recipients for FY 2021. Apparently, the 2021 proposed budget gives higher spending priority on maintenance of peace and order and national defense, which placed the Department of Interior and Local Government and the Department of National Defense in higher spots compared to the Department of Health and the Department of Social Welfare and Development. A close examination of various government documents (e.g., DBM 2020e) indicates that the proposed budget for the National Task Force to End Local Communist Armed Conflict (NTF-ELCAC) is part of the government's recovery program to adapt to the post-pandemic life.

The government budget reflects the government's spending priorities. It is deemed important to assess whether the priorities as outlined in the proposed 2020 President's Budget are consistent with the policy pronouncements of the current administration. In this light, the study examines whether budget allocation is consistent with the priorities that the government identified in its various policy pronouncements. It also evaluates the overall fiscal picture as projected in the proposed budget and its consistency with the macroeconomic assumptions. In addition, it examines the national revenue program, which together with the national expenditure program indicates the overall fiscal health in the 2020. The budget analysis indicates the high spending priority given to social services sector and economic services sector that is consistent with the policy pronouncements of the government. Nevertheless, the budget cut in the health sector needs further inquiry.

The short note on the 2019 President's Budget attempts to assess the proposed shift from obligation-based to cash-based budgeting and its implications on the 2019 proposed national budget. In the process, it aims to inform policy deliberations on Senate Bill 1761 (formerly Senate Bill 1450), otherwise known as the Budget Reform Bill, by discussing the concept of cash-based budgeting with focus on its advantages and disadvantages and also, its implications on the 2019 proposed national budget and on government operations and practices. It also examines the past disbursement performance of the national government as well as the factors affecting their performance. The note argues for the need to reconsider DBM's initiative to shift from obligation-based to annual cash-based budget scheme in view of the perennial issues that government agencies/units have been facing.

The study attempts to document the Philippine's experience in health devolution with focus on the Department of Health's efforts to make it work. It also aims to draw lessons and insights that are critical in assessing the country's decentralization policies and also, in informing future policymaking. In particular, it highlights the importance of (i) a well-planned and well-designed government policy to minimize, if not avert, unintended consequences; and (ii) mainstreaming of health policy reforms to ensure sustainability. It suggests the need to (i) take a closer look at the experience of local government units (LGUs) that were able to reap the benefits of health devolution and find out how the good practices can be replicated in other LGUs; and (ii) review and assess the various health reforms and mechanisms that have been in place to draw lessons and insights that are useful for crafting future health policies.

The study examines the role of maternal mortality rate (MMR) and infant mortality rate (IMR) in policy formulation in the Philippines, specifically the controversial legislation of Republic Act 1034, otherwise known as "The Responsible Parenthood and Reproductive Health Act of 2012". It involves taking stock and analysis of various Congressional Records and Senate Journals, particularly those relating to House Bill No. 4244 (An Act Providing for a Comprehensive Policy on Responsible Parenthood, Reproductive Health, and Population and Development, and for Other Purposes) and Senate Bill No. 2865 (An Act Providing for a National Policy Reproductive Health and Population and Development), respectively. The findings of the study show that MMR and IMR have political influence on policy formulation.