MAP Articles

Mon Abrea, CPA, MBA, writes for Management Association of the Philippines where his write-ups are being published in Business World or Philippine Daily Inquirer, online and paper.

Tax incentives for sustainable and ethical fashion

The fashion industry is notorious for its adverse impact not only on the environment, but also on human rights and animal welfare. Studies show that the fashion industry contributed at least 4% of global greenhouse gas emissions, while others peg the figures as high as 10%. On human rights, studies also note that the fashion industry …

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A Look at How Corruption Works in the Philippines

The Philippines is perceived to be one of the most corrupt countries in the world. Of 180 countries, the Philippines ranked 116 in terms of being least corrupt. This means that the country is almost on the top one-third of the most corrupt countries, based on the Corruption Perceptions Index (CPI) published by Transparency International. …

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Making Tax Evasion an International Crime

The adverse effects of corruption have long been recognized in the international community. In 2003, the United Nations Convention Against Corruption (UNCAC) was entered into by several member-states. As of 2021, the number of states that agreed to the treaty had reached 189. Corruption, of course, is not a single act. There are a variety …

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Addressing High Inflation in the Philippines  

This Policy Memo was submitted to the Harvard Kennedy School as part of the author’s final requirement in his API 121 Recession, Growth and Macroeconomic Policy course under Professor Karen Dynan. Introduction While contractionary monetary policy seems to be the preferred method of controlling inflation, a cyclical slowdown in economic growth to avoid recession (or …

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High Inflation, High Interest Rates: Looming Recession?

Inflation means a general increase in prices and fall in the purchasing value of money. It involves goods and services becoming more expensive over a certain period of time. Compared with the inflation rate in October 2021 at 4 percent, it has almost doubled to 7.7 percent in October 2022, which has been the highest …

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Simplified Tax Regime for Micro and Small Enterprises

Based on the March 2022 Labor Force Survey of the Philippine Statistics Authority, there are more than 17 million informal workers, including tiangge, ambulant and street vendors, plus over 1.3 million sari-sari stores that remain unregistered with the Bureau of Internal Revenue (BIR). Generally, they fall under the category of micro enterprises. However, under Revenue …

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