scholarly journals Assessing the Revenue Raising Capacity of the Local Government of Bongabon in the Philippines

2018 ◽  
Vol 8 (3) ◽  
pp. 99
Author(s):  
Ana Liza M. Cruz ◽  
Franz Jake M. Cruz ◽  
Olive Chester Cuya Antonio
Keyword(s):  
Local Governments ◽  
Collection Efficiency ◽  
Local Level ◽  
The Philippines ◽  
National Government ◽  
Real Property ◽  
Tax Collection ◽  
Local Revenue ◽  
Generation Capacity ◽  
To Come

One source of funding for sub national government is imposition of taxes. It is imposed upon individual and corporation within the territorial jurisdiction of the municipality.  Local governments are funded through Internal Revenue Allotment (IRA) provided by the National Government. The purpose of the study is to assess the local revenue generation capacity of the municipality of Bongabon, Nueva Ecija in the Philippines. The paper revealed that its calculated collection efficiency is only 20.6% of the total collectibles on Real Property Tax. The average local revenue raising capacity of the municipality of Bongabon, Nueva Ecija within the period of 7 years (2011 to 2017) is only 40.9 % of the externally sourced revenue or IRA. The study concluded that the municipality of Bongabon, Nueva Ecija remains dependent on national government when it comes to funding. The study also identified various constraints to efficient tax collection while local citizens perceived the LGU capacity to collect tax negatively. More studies on tax capacity are encouraged to come up with sufficient baseline data that may serve as inputs to policy making and solve the problems of tax collection in the local level.

Which Level of Government Do the ASEAN People Think that Environmental Issues Should Be Decided By? An Analysis of the ASEAN-Barometer Survey of 2009

2014 ◽  
Vol 15 (2) ◽  
pp. 203-230
Author(s):  
SEIJI FUJII
Keyword(s):  
Local Governments ◽  
Fiscal Federalism ◽  
Local Level ◽  
National Level ◽  
Environmental Issues ◽  
Environmental Problems ◽  
The Philippines ◽  
National Government ◽  
Asean Countries ◽  
Higher Consciousness

AbstractThis paper explores preferences and attitudes related to fiscal federalism held by the ASEAN people in the context of environmental issues. Fiscal federalism would predict that local environmental problems will be handled more efficiently by local governments, while national environmental problems will be solved more efficiently by the national government. But it is not obvious whether citizens consider in the same way as economics theory predicts. To unveil this point, I address questions of whether those who have higher consciousness toward environmental issues at the neighbor or local level prefer local governments to decide environment policies, whether those who have more consciousness about environmental issues at the national level prefer the national government to decide the policies, and whether those who have higher consciousness toward environmental problems at global level prefer higher levels government such as the United Nations to decide the policies. By fitting multi-level probit regressions to cross-national survey data collected in ASEAN countries, I found the results supporting the hypotheses. The country analyses show the results which support the hypotheses in Brunei, Indonesia, and the Philippines.

scholarly journals A PHILIPPINE MODEL FOR INFORMATION SHARING FOR EFFECTIVE REVENUE COLLECTION THROUGH E-GOVERNANCE

2021 ◽  
Vol 6 (1) ◽  
Author(s):  
Li Jia
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Technology Development ◽  
New Technology ◽  
The Philippines ◽  
Tax Collection ◽  
Internal Revenue ◽  
Business Taxes ◽  
Local Revenue ◽  
Revenue Collection

—Local revenues are the backbone by which local governments anchor the sustenance of their operations, functions and projects within their jurisdiction. Local Government Units (LGU’s) in the Philippines depend heavily on local revenue generation- for their development. Although having the Internal Revenue Allotment (IRA) given by the national government through which they support their activities and promote their growth, each local government unit through its treasury office rely on an effective local tax administration and collection system in order to get the best possible resource to serve this purpose. Nevertheless, the problem of local revenue tax collection is a perennial problem and this is traced to many factors that play a part in the inability of the local treasury office to exercise their function to the fullest merit. Optimum tax collection efforts can be enhanced by the local treasury office should it have the ability to synchronize information records which allows the treasury office to check and verify the records taxpayers paying business taxes. Access to this knowledge will give the local treasury the capability to maximize tax collection effectively. And because the local treasury organization like any other government organization is structured to become compatible with new technology development to help it faced with changes in its environment, present day technology in terms of information is now made part of that response. Verification of accuracy of payments through collaborative inter agency efforts is now available. This requires three agencies to collaborate in comparing actual gross sales/receipts from declared gross sales/receipts based on the gathered documents like the books of account, audited financial statements, vat returns and the official receipts as proof of payment of the local business taxes. Three agencies have been mandated to collaborate on this endeavor: the Local City Treasury, the Bureau of Internal Revenue and the Secur

scholarly journals Building Disaster Resilient Local Economy: The Case of the Philippines

2020 ◽  
Vol 10 (4) ◽  
pp. 179
Author(s):  
Marjorie Don Resuello
Keyword(s):  
Local Governments ◽  
Current System ◽  
Local Level ◽  
Disaster Risk ◽  
The Philippines ◽  
Local Economy ◽  
Chief Executives ◽  
Economic Implications ◽  
Revenue Generation ◽  
Generation Capacity

The study explored the key trends and various issues surrounding disaster risk reduction and management (DRRM) in the Philippines by analyzing the interrelationship of disaster risk, revenue generation capacity, and DRRM capacity of local governments in the Philippines. The study analyzed the economic implications of disasters to the local economy and analyzed how revenue generation capacity of local governments contributes to realizing disaster-resilient local economy. The study found out that while the law encourages local governments to invest on DRRM, the current system, however, puts local governments with lower income at a disadvantage as they have lower revenues and thus, less resources to utilize for DRRM. The varying income among local governments create disparity not just in local growth but also in performing their DRRM devolved functions. Therefore, the revenue generation capacity of local governments is crucial to strengthen DRRM at the local level. The study suggests that addressing disparity in income and the complexities in sourcing the local revenue as well as having entrepreneurial and transformational local chief executives are crucial factors to realize disaster-resilient local economy in the Philippines.

Turns of Direct Democracy at the Local Level in Latvia

2022 ◽  
pp. 91-114
Author(s):  
Lilita Seimuskane ◽  
Maris Pukis
Keyword(s):  
Decision Making ◽  
Local Government ◽  
Citizen Participation ◽  
Local Governments ◽  
Direct Democracy ◽  
Local Level ◽  
National Government ◽  
Current Level ◽  
Study Participation ◽  
The Government

The chapter provides analysis of obstacles for the introduction of direct citizen participation in the decision-making process at the local self-governments in Latvia, as well as intents of national government to widen participative democracy by formalization of consultation mechanisms. Within the scope of this study, participation is seen as an interaction form of relationship between citizens and a local government. The highest form, according to Arnstein's gradation theory of a ladder of citizen participation, refers to the participation degree called partnership, delegated power, and is described by Teorell as a citizen voice in the government. Situation and perspective of local government referendums are analysed. Consultation is implemented at the level by involving the residents in the work of local government commissions and implementing public deliberations. Administrative territorial reform, performed by 2021 elections, will decrease the number of local governments to a third of their current level.

scholarly journals Flypaper effect revisited: evidence for tax collection efficiency in Brazilian municipalities

2011 ◽  
Vol 41 (2) ◽  
pp. 239-267 ◽  
Author(s):  
Enlinson Mattos ◽  
Fabiana Rocha ◽  
Paulo Arvate
Keyword(s):  
Informal Economy ◽  
Local Governments ◽  
Central Government ◽  
Collection Efficiency ◽  
Tax Revenue ◽  
Flypaper Effect ◽  
Tax Collection ◽  
Tax Base ◽  
Two Stages ◽  
Government Transfers

The purpose of this article is to propose a reinterpretation of the traditional flypaper effect according to which central government transfers to local governments increase public spending by more than do increases in private income. Here, higher transfers from the federal government might induce less efficiency in local tax collection opposed to the income effect. Initially, we build a model in order to point out the possible existence of that flypaper effect in a context of standard maximization on the part of local governments. Next, we construct efficiency scores for Brazilian municipalities using Free Disposable Hull (FDH), taking into consideration two outputs: amount of per capita local tax collected -tax revenue- and the size of local informal economy - tax base. Last, using two stages least squares and Tobit regressions, which the instruments is built upon the rules established in the 1988 Brazilian Constitution and where we find that unconditional transfer funds to municipalities, we estimate that transfers have the opposite effect (negative) of consumer's income on efficiency of taxation, which leads us to a reinterpretation of the flypaper effect.

scholarly journals Galvanising and fostering sub-national government leadership for area-wide sanitation programming

2022 ◽  
Author(s):  
Mimi Coultas ◽  
Mable Mideva Chanza ◽  
Ruhil Iyer ◽  
Lambert Karangwa ◽  
Jimmy Eric Kariuki ◽  
...  
Keyword(s):  
Local Governments ◽  
Local Level ◽  
National Government ◽  
Political Will ◽  
Sanitation Services ◽  
Development Partner ◽  
Sanitation And Hygiene ◽  
Government Leadership ◽  
Subsequent Discussion ◽  
Practical Recommendations

Abstract Government leadership at both the national and sub-national levels is an essential step towards ensuring safely managed sanitation services for all. Though the importance of sub-national government leadership for water, sanitation and hygiene is widely acknowledged, to date much of the focus has been on the delivery of water services. This article sets out to start to address this imbalance by focusing on practical ways to galvanise and foster sub-national government leadership for sanitation programming. By focusing on the experiences across three sub-national areas in East Africa where positive changes in the prioritisation of sanitation by local governments have been witnessed, we (a group of researchers, local government representatives and development partner staff) cross-examine and identify lessons learnt. The results presented in this paper and subsequent discussion provide practical recommendations for those wishing to trigger a change in political will at the local level and create the foundation to strengthen sanitation governance and the wider system needed to ensure service delivery for all.

Real Property Tax in Local Public Finance

2020 ◽  
Author(s):  
Yilin Hou
Keyword(s):  
Public Finance ◽  
Local Governments ◽  
Public Services ◽  
Property Tax ◽  
Unintended Consequences ◽  
Value Assessment ◽  
Real Property ◽  
Local Public Finance ◽  
Local Revenue ◽  
Key Aspects

The real property tax (RPT) is a major, stable revenue source for local governments to provide basic public services. The quality, quantity and reliability of public services in a locality are key indicators of the living standards. The service responsibilities require local governments to maintain stable revenues. RPT is a tax on owning and holding land and structures on land, and RPT is a very old tax, dating back to ancient times when land and products thereof were the most important assets. RPT has been used by governments of all countries throughout history, although with huge variation in formats and ways of use. Despite numerous pitfalls in its design and administration, RPT has remained a pillar of local revenue, accounting for a high percentage of total local revenue. Thus, it is important to understand RPT and its roles in local public finance. RPT was mistakenly dubbed the worst tax, a misnomer that has caused misperception of the tax that should be corrected. RPT is one essential pillar of a modern tax system. The design and maintenance of an optimal RPT should follow six principles. The complexity of RPT is with key aspects in its administration, with the weakest link in property value assessment. Exemptions and limitations add to the complexity of RPT, causing unintended consequences. From a panoramic view, RPT has adapted to changes of the society and economy; it still holds prospects as an optimal tax and remains the cornerstone of accountable and sustainable local public finance.

Electric Public Transport in Puerto Princesa City

2013 ◽  
pp. 287-311
Author(s):  
Denise Margaret S. Matias
Keyword(s):  
Local Government ◽  
Public Transport ◽  
Public Transportation ◽  
Local Governments ◽  
Political Action ◽  
The Philippines ◽  
National Government ◽  
Low Carbon ◽  
Government Organization ◽  
Willingness To Cooperate

This chapter examines the factors that enabled a low carbon initiative from a non-government organization (NGO) to be institutionalized by a local government in the Philippines. In 1991, the Local Government Code was passed and this devolved responsibilities to local governments. While the national government supports local administrations in terms of policies, it is the latter, which carries out political action on the ground. Puerto Princesa City’s cooperation with the Institute for Climate and Sustainable Cities (iCSC) implemented a closed-loop electric public transportation. This effort demonstrates the local government’s willingness to cooperate with sectors other than the national government, as long as this endeavor is in sync with the local government’s priorities.

scholarly journals Alternate Local Revenue Sources: User Charges

1982 ◽  
Vol 11 (1) ◽  
pp. 83-92
Author(s):  
Judith N. Collins
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Local Level ◽  
Property Tax ◽  
Total Revenue ◽  
User Charges ◽  
Local Revenue ◽  
Revenue Sources

User charges were the second most important source of local government own source revenue in 1977. Local governments in 1977 collected $19 billion in user charges, such as admission fees. This represented 16 percent of total revenue from own sources. The biggest revenue producer at the local level, the property tax, accounted for half of all locally raised revenue.

scholarly journals Local Revenue Mobilization and Composite Budget Implementation in Ghana: Examining the Challenges

2021 ◽  
Vol 11 (4) ◽  
pp. 115
Author(s):  
Benjamin Otchere-Ankrah
Keyword(s):  
Study Design ◽  
Local Governments ◽  
Central Government ◽  
Local Level ◽  
Financial Resources ◽  
Case Study Design ◽  
Local Revenue ◽  
Local Areas

Central governments recognize the key role played by local governments in the developmental agenda of these local areas, especially the effort at generating sufficient revenue locally to fund its own projects and programs. Ensuring effectiveness in decentralization calls for sufficient financial resources to help run the administrative machinery and foster local-level development. The study set out to examine the main challenges affecting local revenue mobilization in Ghana using the experience of three selected districts. To understand these key challenges, this study adopted the case study design to select three administrative assemblies in Ghana. The study found many delays in releasing funds from the central government in terms of releases, poor IGF mobilization affecting operationalization of the district budgets, and ability to carry out socio-economic and infrastructural projects. The study recommends that a PPP arrangement for revenue mobilization should be structured to benefit the Assembly.

Sign in / Sign up

Export Citation Format

Share Document