ACCESS COMPUTER COLLEGE

THE SIGNIFICANCE OF
CALCULATING INCOME TAX IN
QUEZON CITY

An Undergraduate Case Study

Presented to
Access Computer College

In Partial Fulfillment
Of the Requirements for the Course of
BSBA - INCOMET

Bendal, Florian
Lappay, Karla Mae
Abrina,Maybelline
Naz,Joanna Elaine
Cecilio, April Rhea
Robredillo,Maylene
Lardizabal,Mary Ann
Tan,Ma Kristine
Bernardo,Laarnie

Joan Kershey V. Dela Cruz

Subject Facilitator

NOVEMBER 2023

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TABLE OF CONTENTS

ABSTRACT 3

EXECUTIVE SUMMARY 4

BACKGROUND OF THE STUDY 6

CASE EVALUATION 12

PROPOSED SOLUTIONS 15

CONCLUSION 18

RECOMMENDATION 20

REFERENCES 22

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ABSTRACT

This case study explores the critical role of income taxation in the Philippines and its

impact on the economy, government revenue, and individual taxpayers. It delves into the

importance of accurately calculating and collecting income taxes, shedding light on the various

tax regulations and compliance measures in place. By analyzing real-world data and examples,

the study highlights how effective income taxation plays a pivotal role in funding public

services, social programs, and infrastructure development in the Philippines, ultimately

contributing to economic stability and growth. This case study underscores the necessity of tax

revenue for the government's functioning and its influence on the financial well-being of

citizens.

Keyword: Government Revenue, Income Taxation, Infrastructure development,

Individual Taxpayers, Philippines.

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EXECUTIVE SUMMARY

This case study focused on why income tax is so important in the Philippines. It shows

that income tax affects the economy, how much money the government has, and the financial

well-being of regular people and is a tax imposed by governments on the income generated by

businesses and individuals within their jurisdiction. According to Julia Kagan (2023) legal

requirements, taxpayers are obligated to file an annual income tax return to assess their tax

liabilities. Income taxes serve as a significant source of revenue for governments, enabling them

to finance public services, meet governmental financial obligations, and deliver essential goods

to their citizens. It's worth noting that in addition to the federal government, numerous states and

local jurisdictions also impose income taxes.

The Philippines has recently implemented the Corporate Recovery and Tax Incentives for

Enterprises (CREATE) Law, aiming to foster economic competitiveness, attract investments, and

support businesses. This law, along with tax education and financial literacy, can promote

compliance with tax laws, create a fair and transparent tax system, and ultimately contribute to a

more prosperous and stable society. Tax literacy and financial education can help citizens

understand and manage their finances, fulfill their tax obligations efficiently, and be empowered

to hold the government accountable for the responsible use of tax revenues. Interactive learning

methods can help equip learners with a holistic understanding of tax concepts and their practical

application. By understanding the tax system, citizens can take control of their financial

well-being and participate in the nation's growth.

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The importance of calculating income tax in Quezon City is of paramount importance,

particularly for individuals and businesses. This is due to the fact that the city has a wide range

of tax laws that must be adhered to in order to maintain financial stability. Calculating income

tax in Quezon City requires an individual or business to determine their total taxable income, as

well as the applicable tax rate for the year. This process will help individuals and businesses to

ensure that they are paying the correct amount of taxes, as well as to ensure that they are not

paying too much. Furthermore, calculating income tax can also help individuals and businesses

to save money, as they can determine how much of their income can be deducted for the purpose

of reducing the overall tax burden. Finally, calculating income tax in Quezon City can also be

beneficial for individuals and businesses in terms of filing their taxes accurately and on time,

thereby avoiding any potential penalties or other consequences. All in all, calculating income tax

in Quezon City is a critical part of financial management and should not be overlooked.

The study emphasizes the need to get income tax calculations and collections right and

talks about the rules and ways people follow to do it. It uses real examples and data to explain

how income tax helps pay for schools, social programs, and building things like roads.

In simple terms, this case study highlights that income tax is essential for the government

to work well and make life better for the people in the Philippines. It's not just about numbers;

it's a key factor for the country's success and the well-being of its citizens.

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BACKGROUND OF THE STUDY

Many individuals and businesses in the Philippines are required to pay their taxes based on

their payroll or income whether it's a small business or large companies, normal people or

millionaires are required to pay in income tax law but a lot of challenges are faced by the taxpayers

when it comes to the income taxation.There have been several studies on the challenges faced by

individuals and businesses in the Philippines regarding income taxation. Some of the previous

related studies have focused on topics such as tax compliance behavior, the impact of tax policies

on businesses, the effectiveness of tax administration, and the challenges faced by taxpayers in

meeting their tax obligations. These studies aim to identify the specific difficulties and constraints

that taxpayers encounter, as well as potential solutions to improve the tax system and facilitate

compliance.An income tax is a tax imposed on a person or a company or the profits they earned.

(Plehn, 1901)

Income tax is one of the fundamental aspects of the Philippines government but

calculating the income tax is also facing some problems. One of the issues in calculating the

income tax is the complexity of the tax code in the Philippines. The tax laws and acts can be

complicated and can be hard for the taxpayers to look at. The complications appear from many

components like many tax brackets, exceptions, removal and credits. These complications create

uncertainty and grow many wrongs in calculating and compiling the income tax.Studies have

shown that the complex tax regulations have contributed to an increase in filing errors and

discrepancies among taxpayers.Analysis of previous tax seasons indicates that the convoluted tax

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system has resulted in delays and inaccuracies in income tax computations for many individuals

and businesses.Experts in the field of taxation have consistently pointed out the challenges

arising from the intricate nature of tax laws, which often lead to misunderstandings and

miscalculations when determining tax obligations. (Bird & Zolt, 2008)

Another issue faced by the taxpayers is the repeated changes and updates to the tax laws

and regulations. Our government commonly revises the tax code to address growing economic

needs. While the changes are to upgrade the tax collection and management, they can also

produce issues for both taxpayers and the government because repeatedly changing the laws and

regulations is requiring the taxpayers to be updated all the time which can be intimidating task

and it will be difficult for the authorities to spread details efficiently and give actual knowledge

to the taxpayers during the intermediate period. Research indicates that frequent changes in tax

laws lead to confusion among taxpayers, making it challenging for them to stay updated and

comply with the latest regulations, potentially resulting in unintentional non-compliance.

Historical data illustrates instances where rapid changes in tax laws have impeded the

government's ability to effectively communicate updates to taxpayers, leading to

misunderstandings and increased non-compliance rates.Analysis of the relationship between

legislative amendments and taxpayer behavior reveals that constant revisions to tax laws create

a significant burden on both taxpayers and government authorities, ultimately hindering the

efficient dissemination of accurate information and causing compliance issues.(Plehn, 1901)

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Calculating the income taxation in the Philippines can be hard and both the taxpayers and

the government authorities will have a hard time. According to Secretary of finance, Benjamin E.

Diokno. (2015) Personal income tax rates should be reduced from 32 to 25% and should further

simplify the system by reducing the number of brackets. This will align the Philippines with the

rest of Asia.In order to offset the expected loss in personal income taxes, raise the VAT rate from

12 to 15% and the government is doing its best to create much better and easier taxes.Existing

high tax rates have led to a heavy burden on taxpayers, potentially hindering their ability to save

and invest, thereby affecting economic growth.The complex structure of multiple tax brackets

has resulted in confusion and increased compliance costs for both taxpayers and the government,

impeding efficient tax collection and administration.A reduction in personal income tax rates and

the simplification of the tax system could potentially stimulate spending, encourage investment,

and foster overall economic development, leading to a more conducive business

environment.(William & Mary,1975-1976)

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Isolated Issues:

1. One significant issue is the complexity of the tax code in the Philippines.

2. Another challenge is the frequent changes and updates to tax laws and regulations.

3. Another issue that arises from the complexity and frequent changes in tax laws is the

lack of taxpayer education and awareness.

These problems with the income tax system in the Philippines have their roots in

observations and widespread difficulties that are present in tax systems all over the world.

Numerous pieces of evidence and arguments can be used to support the specific issues

mentioned:

One is Complexity of the Tax Code -The length and complexity of the tax code, as

well as any associated regulations, serve as evidence for this claim. Both taxpayers and tax

authorities frequently become confused as a result of complex tax laws. Evidence of this

complexity can be found in studies on the length and readability of the tax code. These

problems with the income tax system in the Philippines have their roots in observations and

widespread difficulties that are present in tax systems all over the world. Numerous pieces of

evidence and arguments can be used to support the specific issues mentioned:

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Second is Regular Updates and Modifications to Tax Laws - Legislative documents,

official government statements, and past information on tax law revisions can all be used to

document the regular updates and modifications to tax laws and regulations. It may be difficult

for taxpayers to stay informed and comply with the most recent requirements due to frequent

changes.

The other one is Lack of Taxpayer Education and Awareness - Research evaluating

taxpayers' knowledge and comprehension of their tax responsibilities, including surveys,

interviews, and studies, can be used to illustrate the lack of taxpayer education and awareness.

Inadvertent non-compliance may arise from low taxpayer awareness and comprehension.

Government officials and tax specialists may carry out research, collect information, and hold

public meetings to comprehend the ramifications and effects of these problems in order to

address them. Simplifying the tax code, offering easily understood taxpayer education, and

enhancing channels of communication between tax authorities and taxpayers are a few suggested

remedies. These concerns are frequently brought up in scholarly studies, policy discussions, and

official government reports to bolster the case for tax reform.(Vito Tanzi and Howell Zee, 2001)

In Summary, Income taxation in the Philippines faces challenges related to the

complexity of the tax code, frequent changes in tax laws, and the lack of taxpayer education and

awareness. These issues may require ongoing efforts to simplify the tax system, streamline tax

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regulations, and enhance communication between tax authorities and taxpayers.These problems

are frequently supported by a variety of research, publications, and official documents. You

could research studies that examine the length and readability of tax legislation to get a better

idea of how complicated the tax code is. Government statements and legislative papers can be

used as proof for updates and adjustments on a regular basis. The absence of taxpayer education

and awareness can be demonstrated by research on taxpayer knowledge and comprehension,

including surveys and interviews. You would need to look through academic journals, official

documents, and policy talks about tax reforms and systems to discover particular evidence.

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CASE EVALUATION

Focus Area: Complexity of the Tax Code, Taxpayer Education, Tax Auditing and Enforcement

One significant issue is the complexity of the tax code in the Philippines. The tax laws

and regulations can be intricate and difficult for taxpayers to understand. Recent evidence

indicates that tax complexity has increased significantly in the past years (Devereux, 2016;

Hoppe et al., 2017). This increase can be attributed to at least two factors. The first is the

introduction and adoption of tax measures to ensure a level playing field for firms and to close

tax loopholes, leading to extraordinary costs and uncertainty. As a result, taxpayers may

struggle to accurately calculate and compile their income tax obligations. The complexity of the

tax code can lead to errors and misunderstandings, potentially causing legal issues and disputes.

Issues about lack of taxpayer education and awareness can contribute to non compliance.

Many taxpayers, particularly in the informal sector, may not fully understand their tax

obligations. Tax knowledge refers to the level of awareness and understanding of the tax system

of a country. Eriksen and Fallen (1996) state that the level of knowledge is important in

determining the way people comprehend the reality underlying taxation and the attitudes towards

taxation.

The laws and taxpayer education are to enhance tax compliance, promote understanding

of tax laws, and minimize unintentional non-compliance. Palil and Mustapha (2011) assert that

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tax knowledge reflects the level of tax education, which is estimated by the familiarity with the

tax rights and responsibilities, knowledge of employable income, knowledge of personal relief,

awareness of tax offenses, penalties, and fines.

Another issue is Tax Auditing and Enforcement: Ensuring that tax laws are enforced and

that tax audits are conducted fairly and efficiently is vital in tackling tax evasion and

non-compliance. According to Kircher (2008) tax audit is an examination of a taxpayer’s

accounts to ascertain the level of compliance with applicable tax laws, procedures, and

standards of a state. It represents an essential part of a tax system which ensures that taxpayers

meet their compliance obligation. Olaoye and Ogundipe (2018) defined tax audit as an

independent examination of the books of accounts of a taxpayer by a specialized staff of the

revenue authority carried out to ensure accuracy of returns filed to the tax authorities. It

involves an examination of a taxpayer’s record to ensure that tax due, reported, and paid are

done in compliance with applicable tax standards.

The main issue was that tax computation was a tedious and complicated process; it is

nonetheless useful to at least be familiar with it. In accordance with the three isolated issues, tax

computation can appear to be confusing because of all the numbers and tables, but the majority

of them are used as references only for the process of calculating itself. Based on the intricacy

of filing taxes and complying with regulations in the Philippines between December 2016 and

January 2017.

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The statistic presents the results of a survey conducted between December 2016 and

January 2017 about the complexity of tax compliance in the Philippines. The survey revealed

that 49 out of 102 companies in the Philippines found that the tax system was somewhat

complicated.

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PROPOSED SOLUTIONS

1. Enhanced Taxpayer Education and Awareness - The government could invest in

taxpayer education and outreach programs. According to Pratt et al. (2010), these steps

should be assessed on a regular basis to determine their success. Despite the fact that the

tax authorities have no competition, the efficacy of education programs is critical for

generating more tax revenue

These programs could include workshops, seminars, and online resources and create a

dedicated online taxpayer education portal where individuals and businesses can access relevant

information, resources, and tools. Taxpayers’ education can be described as a method of

educating the people about the whole process of taxation and why they should pay tax.

Taxpayer education assists taxpayers in meeting their tax obligations to the government. The

primary existence of taxpayer education is to encourage voluntary compliance amongst

taxpayers (Hassan, Nawani, & PutehSalin, 2016). Ex. Educational Materials: Providing printed

materials, such as brochures, pamphlets, and guides, that explain tax regulations in a

user-friendly manner. These materials can be distributed at public events, libraries, or tax

offices. Ensure that the portal is user-friendly and regularly updated. to help individuals and

businesses understand their tax obligations better. Increasing taxpayer awareness can lead to

more accurate tax calculations and reduce errors.

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2. Regular Tax Reform Review - Establish a regular and structured process for reviewing

tax laws and regulations. Tax knowledge refers to what the taxpayers know concerning

all aspects of taxation. It is about their awareness and information on tax matters ranging

from amount to be remitted, when to remit, mode of remittance, law and policy related

to taxation and even many more aspects of taxation. Oti and Usang (2018) declared that

tax knowledge includes taxpayers’ awareness of various taxes, including awareness on

any relief available to taxpayers and also acquaintance with tax computation for correct

calculation and reporting of taxable income due them. Deloitte (2015) stated that it is

necessary that taxpayers possess adequate tax knowledge, understand the tax system and

procedures, be aware of their compliance obligations and be willing to comply with the

provisions of the tax legislation. Also referred to tax knowledge as a process by which

taxpayers become aware of tax legislation and other tax related information.

3. Accessible Online Resources - Develop and maintain user-friendly, government-run

websites that provide comprehensive information about tax laws, regulations, and any

recent changes. According to study (Anderson et al., Citation2005; Bankman,

Citation2008; Boynton et al., Citation2008; Wang, Citation2003). Online tax return

reporting allows for greater flexibility in time and location. Taxpayers can use the online

tax return reporting application at any time; it isn’t limited to working days and hours

any longer because it is still available on weekends and after office hours. Ensure that

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these online resources are accessible to all citizens, According to Bai et al.

(Citation2019), online tax return reporting advantages are faster tax refunds, no need to

mail paper returns, more accurate returns, confirmation of receipt of e-filing faster, and

safe entry of highly personal return information

By implementing these solutions, governments can enhance taxpayer education and

awareness, ensuring that individuals and businesses are well-informed about changes in tax laws

and their implications. This can lead to greater compliance, reduced errors, and fewer disputes

related to evolving tax regulations.

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CONCLUSION

Understanding and calculating income taxes in the Philippines is not just about

following regulations; it's a fundamental skill that empowers citizens to make informed

financial decisions, manage their finances effectively, and contribute to our nation's

development. Taxes are a critical source of government revenue, supporting public

infrastructure and essential services. By comprehending the Philippine tax system, Filipinos can

take control of their financial well-being. The recent introduction of the Corporate Recovery

and Tax Incentives for Enterprises (CREATE) Law is a significant step in tax legislation,

aiming to foster economic competitiveness, attract investments, and support businesses during

challenging times.

This reform reflects the government's commitment to promoting economic growth and

financial stability in the Philippines. The CREATE Law offers opportunities for businesses and

strengthens economic competitiveness, ultimately contributing to a fair and transparent tax

system. Promoting tax literacy and financial education can improve compliance with tax laws

and contribute to a more prosperous and stable society. The government can make the tax

system accessible to all citizens by integrating tax education into existing financial literacy

programs and offering accessible legal assistance.

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Utilizing interactive learning methods equips learners with a holistic understanding of

tax concepts and their practical application in real-life situations. Enhancing financial literacy

empowers Filipinos to make informed decisions, fulfill their tax obligations efficiently, and

participate in the nation's growth. It also aids in the fight against tax evasion and corruption,

which can significantly impact the economy and society as a whole. A well-informed citizenry

plays a crucial role in holding the government accountable for the responsible use of tax

revenues, ensuring public funds are allocated transparently to benefit the people they serve. Tax

education is not merely a bureaucratic requirement but a tool for financial empowerment and

national progress. It's a means for every Filipino citizen to actively contribute to the betterment

of our society and economy. By embracing tax literacy and financial education, we can build a

more prosperous and equitable future for all.

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RECOMMENDATION

To enhance financial literacy among Filipinos by integrating tax education into existing

financial literacy programs is comprehensive and well-thought out. Collaborative efforts

between the government, educational institutions, and financial literacy organizations are

essential to making this initiative successful. Integrating tax education modules into the basic

education system and providing training for teachers and non-teaching personnel can reach a

wide audience, equipping them with vital financial resources.

Enhanced Taxpayer Education and Awareness: Taxpayer education and awareness

programs, including workshops, seminars, and online resources, have been proven to be

effective in improving taxpayer understanding of their obligations (Pratt et al., 2010). These

programs can be enhanced by incorporating practical elements such as real-life examples,

sample pay slips, case studies, and interactive quizzes to make the learning experience more

engaging and applicable to real-world situations. Furthermore, leveraging digital resources like

tax calculators and online guides can empower individuals and businesses to navigate the tax

system more effectively (Pratt et al., 2010).

Regular Tax Reform Review: Regular reviews of tax laws and regulations are crucial

to ensure the tax system remains effective and relevant over time. Research has shown that

periodic tax policy evaluations and reforms are necessary to address changing economic and

social circumstances (Bird & Zolt, 2019). By conducting these reviews every few years,

policymakers can identify areas for improvement or adjustment, considering factors such as

economic changes, societal needs, and international best practices (Bird & Zolt, 2019).

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Recognizing participants with a tax literacy certificate can also serve as a valuable credential,

especially in finance-related fields, and encourage individuals to actively engage in tax

education programs.

Accessible Online Resources: Developing user-friendly government-run websites that

provide comprehensive and up-to-date information about tax laws, regulations, and recent

changes is essential for promoting transparency and taxpayer education. Accessible online

resources can ensure that all citizens, including those with limited internet access, can easily

access the information they need (Alm & Martinez-Vazquez, 2019). Collaborating with tax

professionals, such as accountants and tax consultants, can further enhance the dissemination of

information and provide guidance to taxpayers (Alm & Martinez-Vazquez, 2019). Raising

awareness about accessible legal assistance services can also make the tax system more

approachable for everyone, ensuring that individuals have the support they need to navigate

complex tax regulations.

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REFERENCES

Republic of the Philippines. (2018). Republic Act No. 10963, Tax Reform for
Acceleration and Inclusion (Train) Law. Retrieved from
http://www.officialgazette.gov.ph/downloads/2018/05may/20180529-R.A.-10963-RRD.pdf

Income Tax Yields and Tax Revenues in the Philippines: A Tale of Huge Volatility and
Persistent Reliance on the Rich’. (2011). Asian Economic Journal 25 (2): pp. 223-249.

Lopez, M. and Staples, M. (2017). Tax administration in the Philippines: A case study.
Philippine Institute for Development Studies.

Mendoza, C. (2019). Tax Reform in the Philippines: An Overview. Asian Center,

University of the Philippines Diliman.

Tan, Z. (2016). Resolution of Tax Issues in the Philippines: Current Status and Way
Forward. International Association of Young Lawyers.

Asian Development Bank. (2021). Income Tax Collection in the Philippines. Retrieved
from https://www.adb.org/publications/income-tax-collection-philippines

PIDS. (2020). Taxation: Fairness and Equity. Retrieved from:

https://www.pids.gov.ph/publications/pidsdiscussionpapers/pidsdp202002.pdf

BIR. (2021). Tax Fraud: What You Need to Know. Retrieved from
https://www.bir.gov.ph/index.php/tax-fraud.html

Reyes, J. (2020, December 19). How to Calculate your Income Tax Return in the
Philippines. Retrieved May 06, 2021, from
https://pwc.com.ph/tax/how-to-calculate-your-income-tax-return-in-the-philippines.html

Philippines Income Tax. (2020). Retrieved May 06, 2021, from

https://www.juridipedia.com/PH/taxes/income-tax/

Mochtar, B. (n.d.). What are the Duties of the Bureau of Internal Revenue or BIR in the
Philippines? Retrieved May 06, 2021, from
https://www.wikihow.com/Understand-the-Philippine-Bureau-of-Internal-Revenue-%28BIR%29.

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Gokongwei-Cheng, C. (2019, October 01). How the Philippine Income Tax System
Works. Retrieved November 11, 2020, from https://www.entrepreneur.com/article/240540

Infographic: Income Tax in the Philippines – Taxumo. (n.d.). Retrieved November 11,
2020, from https://www.taxumo.com/income-tax-philippines/

San Juan, J. (2020, October 07). Features of the Philippine Tax System. Retrieved
November 11, 2020, from
https://www.investopedia.com/articles/investing/052015/features-philippine-tax-system.asp

Gonzalez Arias, G. et.al. (2020). Tax and Taxability of Incomes for Philippine Tax
Purposes. SELL SolutionsSLU.

Ricohermoso, E (2016). What is Professional Tax Services in the Philippines?

Accounting & Advisory Services.

Satorre-Uy, A. (2020, July 27). BIR Tax Collection and Compliance: A Look at
Philippine Tax Collection and Compliance. Harvard Law School Forum on Corporate
Governance and Financial Regulation. Retrieved from
https://corpgov.law.harvard.edu/2020/07/27/bir-tax-collection-and-compliance-a-look-at-philipp
ine-tax-collection-and-compliance/

Taxpayers’ Education: Enhancing Tax Compliance in the Informal Sector of Nigeria

(PDF) Taxpayers’ Education: Enhancing Tax Compliance in the Informal Sector of Nigeria
(researchgate.net)

Enhancing taxpayers' understanding and compliance with tax law using broadly
accessible online decision support tools (PDF) Enhancing taxpayers' understanding and
compliance with tax law using broadly accessible online decision support tools
(researchgate.net)

Tax policy and economic development: Reflections on the journey so far. In Taxation
and Development: (pp. 1-21). Cambridge University Press.
https://www.uclalawreview.org/wp-content/uploads/2019/09/39_52UCLALRev16272004-2005.
pdf

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Tax compliance and taxpayer education: New evidence from Latin America. In Taxation
and Development: (pp. 147-176). Cambridge University Press.
https://www.sciencedirect.com/science/article/abs/pii/S0167268115002735

Tax Knowledge and Tax Compliance of Small and Medium Enterprises in Ghana (PDF)
TAX KNOWLEDGE AND TAX COMPLIANCE OF SMALL AND MEDIUM
ENTERPRISES IN GHANA (researchgate.net)

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Abstract - Naz,Joanna Elaine,Bendal, Florian

Executive Summary - Lappay, Karla Mae,Cecilio, April

Background of The Study - Tan,Ma Kristine,Abrina,Maybelline,Bernardo,Laarnie

Isolated Issues- Tan,Ma Kristine,Abrina,Maybelline,Lardizabal,Mary Ann

Case Evaluation - Bendal, Florian,Robredillo,Maylene

Proposed Solutions - Naz,Joanna Elaine, Lappay, Karla Mae

Conclusion - Cecilio, April Rhea,Bendal, Florian

Recommendation - Lardizabal,Mary Ann, Robredillo,Maylene

Edit of Document - Tan,Ma Kristine

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