The first aim of this chapter is to compare the tax incentives for developing countries with a case study of two countries: Singapore and the Philippines. Following this comparison, the second aim... Show moreThe first aim of this chapter is to compare the tax incentives for developing countries with a case study of two countries: Singapore and the Philippines. Following this comparison, the second aim of this chapter is toevaluate the tax incentives granted in Singapore and the Philippines considering a new proposed evaluative framework for tax incentives in light of the Sustainable Development Goals (SDGs). Show less