Philippines - Revenue Administration Reform

Metadata Updated: March 9, 2018

The Millennium Challenge Account-Philippines' (MCA-P) implementation of the Revenue Administration Reform Project (RARP) is expected to improve tax administration, increase tax revenue collection and reduce incidence of corruption among various agencies involved in the tax administration processes including the Department of Finance (DOF), the Bureau of Internal Revenue (BIR) and the Bureau of Customs (BOC). One of the main objectives of the RARP evaluation is to measure via a baseline and endline changes brought about by the project components on the following: (1) efficiency of tax administration, (2) tax revenue, and (3) incidence of corrupt activities in the DOF, BOC, and BIR. Given the non-random nature of RARP interventions across different components, the RARP evaluation will be primarily based on a quantitative analysis and a qualitative assessment of implementation of various components of RARP. The quantitative analysis component of RARP evaluation will attempt to identify changes in critical indicators before and after the implementation of the RARP by comparing the baseline values with the post intervention data to be obtained from the follow up round(s) of taxpayers' and personnel survey and other administrative sources whenever feasible to get such data.

In an ideal situation, the most rigorous evaluation would have been a randomized design where participating offices are randomly assigned to receive one or more components of RARP and then their performances over time are compared with the counterfactual (in this case, the offices not exposed to RARP components). However, based on the information received from MCA-P regarding the (non-random) selection of offices for treatment and implementation of RARP components such as eTIS, AATs, and RIPS, and the lack of a plausible counterfactual, it was determined that a rigorous randomized impact evaluation was not possible for this study.

Thus, the evaluation involves a comparison of 2014 baseline data and 2015 follow-up data from surveys of businesses, individual taxpayers, and personnel from the DOF, BIR and BOC. MCA-P engaged the services of a data collection firm, Social Weather Stations (SWS) which collected the baseline and follow-up data. This data was subjected to a data quality review and then shared with NORC for analysis. The baseline data was collected during July 2014 - December 2014. The follow-up data was collected during September 2015 - January 2016. Statistical analysis was used to identify whether there exist any statistically significant differences between the baseline and the follow-up values. Though the RARP Activities of chief concern for Study V have not yet been completely deployed, it is expected that this evaluation will help MCC to learn about the process of implementation of different components of the RARP and its influences on the tax administration and compliance.

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Public: This dataset is intended for public access and use. License: No license information was provided. If this work was prepared by an officer or employee of the United States government as part of that person's official duties it is considered a U.S. Government Work.

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Metadata Created Date March 9, 2018
Metadata Updated Date March 9, 2018

Metadata Source

Harvested from MCC Data.json

Additional Metadata

Resource Type Dataset
Metadata Created Date March 9, 2018
Metadata Updated Date March 9, 2018
Publisher Millennium Challenge Corporation
Unique Identifier DDI-MCC-PHL-SWS-RARP-2015-V01
Monitoring & Evaluation Division of the Millennium Challenge Corporation
Maintainer Email
Public Access Level public
Bureau Code 184:03
Metadata Context
Schema Version
Catalog Describedby
Harvest Object Id d9b5bccd-67c3-4679-85ff-4a0e521f7800
Harvest Source Id 56258383-6604-4f83-87c7-7d7be329c1b3
Harvest Source Title MCC Data.json
Homepage URL
Data Last Modified 2018-03-08
Program Code 184:000
Source Datajson Identifier True
Source Hash 5015b7dc013f3cd4a6a01188ef5d2984f86f63c7
Source Schema Version 1.1

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