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dc.contributor.adviserAlibogha, Salex E.
dc.contributor.authorOchavo-Saycon, Cecilia L.
dc.coverage.spatialPhilippinesen_US
dc.date.accessioned2021-06-30T03:10:43Z
dc.date.available2021-06-30T03:10:43Z
dc.date.issued2016
dc.identifier.citationOchavo-Saycon, C. L. (2016). A critical review of the current income tax holiday granted to mining companies in promoting investments in the mining industry (Unpublished postgraduate thesis). Central Philippine University, Jaro, Iloilo City.en_US
dc.identifier.urihttps://hdl.handle.net/20.500.12852/1128
dc.descriptionAbstract onlyen_US
dc.description.abstractThis study was conducted to analyze the effectiveness of the current Income Tax Holiday granted to mining companies in promoting investments in the mining industry. It also aimed to determine the advantages and disadvantages of granting Income Tax Holidays to mining companies, the effect of its temporary suspension, and the recommendations based on research findings in promoting investments. This is a qualitative study using content analysis research design in order to analyze Income Tax Holiday granted to Mining Companies for a period of eight years which is the maximum number of years of availment. The study showed that income tax holiday granted to mining companies is effective and proven to be beneficial in their early life-cycle. The early stage of operation is very crucial because after years of exploration which requires heavy capitalization, the early stage of their commercial operation is when they slowly recover the losses obtained during the exploration stage of mining. Thus, with the benefit of income tax holiday, the losses that the company incurred may slowly be recovered. It is concluded that mining companies invest in the country because of the potential mineral resources. Other considerations of investment are the general business environment, legal system and availability of human resource. The income tax holiday acts as a promotional tool but is not really a major consideration in investment as reflected in the number of mining companies that availed of it.en_US
dc.format.extentviii, 76 leavesen_US
dc.language.isoenen_US
dc.rightsAttribution-NonCommercial-NoDerivs 3.0 Philippines*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/ph/*
dc.subject.ddcLaw Library 340.72 Oc31 2018en_US
dc.subject.lcshIncome taxen_US
dc.subject.lcshTax exemptionen_US
dc.subject.lcshMining corporationsen_US
dc.subject.lcshMineral industriesen_US
dc.subject.lcshMineral industries--Taxationen_US
dc.subject.lcshMining corporations--Taxationen_US
dc.subject.lcshInvestmentsen_US
dc.subject.lcshMineral industries--Capital investmentsen_US
dc.subject.lcshPhilippinesen_US
dc.titleA critical review of the current income tax holiday granted to mining companies in promoting investments in the mining industryen_US
dc.typeThesisen_US
dc.description.bibliographicalreferencesIncludes bibliographical referencesen_US
dc.contributor.chairBedona, Zacarias D. Jr.
dc.contributor.departmentCollege of Lawen_US
dc.description.degreeJuris Doctoren_US


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Attribution-NonCommercial-NoDerivs 3.0 Philippines
달리 명시되지 않는 한이 항목의 라이선스는 다음과 같이 설명됩니다.Attribution-NonCommercial-NoDerivs 3.0 Philippines