Towards taxation of the emerging internet advertising industry

Date of Publication

2-2011

Document Type

Master's Thesis

Degree Name

Master of Business Administration

Subject Categories

Intellectual Property Law

College

Ramon V. Del Rosario College of Business

Department/Unit

Management and Organization

Thesis Adviser

Terence Conrad H. Bello

Abstract/Summary

The advertising industry has dramatically changed with the rapid development of the Internet. The introduction of this new technology can be seen as a threat to the industry by increasing the competition for advertising revenues as well as providing for a substitute. What aggravates the situation is the difference in the tax treatment of advertising through the Internet by unintentional non-taxation. This paper analyzes the taxation system of the Philippines vis-à-vis pertinent laws and tax principles, technology, taxpayers, international taxation frameworks, and administration. It focuses on the Philippine Income Tax from where the concepts will be applied. It is concluded that the industry is ripe for taxation as there are no legal, technological, administrative, or industry impediments and it is recommended that the Bureau of Internal Revenue should create an Internet Tax Division for the proper enforcement of the tax.

Abstract Format

html

Note

Title from CD label

Language

English

Format

Electronic

Accession Number

CDTG004924

Keywords

Internet advertising—Taxation—Philippines; Internet advertising—Taxation—Law and legislation—Philippines

Embargo Period

7-12-2024

This document is currently not available here.

Share

COinS