Profile and Taxation of the Philippine Fast Food Industry

Jun 21st, 2015
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University of Hawaii Maui College
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Filipinos love to eat. For this reason, a vast number of entrepreneurs in the country ventures into food and beverage service business. The most popular and fastest growing type of food and beverage service in the Philippines is the so-called “fast food business.”

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Profile and Taxation of the Philippine Fast Food Industry: Journal Article Critique ReportArticle Citation:Bautista, Elizabeth D. and Monica G. Rempillo.2013. Profile and Taxation of the Philippine Fast Food Industry. NTRC Tax Research Journal, Vol.XXV5: September-October 2013, pp.1-16.I. Statement of the Problem / Issue DiscussedFilipinos love to eat. For this reason, a vast number of entrepreneurs in the country ventures into food and beverage service business. The most popular and fastest growing type of food and beverage service in the Philippines is the so-called fast food business.The study examines the contribution of fast food industry to the economy as well as the taxes imposed thereon. It also seeks to identify opportunities for growth and the challenge that fast food chain owners face to further improve the industry performance.II. AbstractThe fast food industry is a robust and fast growing business. Its immense contribution to the countrys economic development, employment generation, and tourism cannot be over-emphasized.In relation to taxes, however, the study reveals that there is a wide discrepancy between the number of restaurants, ca

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