Researchers & Authors
The project assesses the impact of the various reforms introduced in the Local Government Code (LGC) on the taxing and other revenue-raising powers of LGUs and on local government finance. It consists of the following phases: (a) assessment of the impact of the changes in the taxing and other revenue-raising powers of LGUs under the LGC by examining the growth of the local taxes prior to and pursuant to the LGC, the tax effort and revenue elasticity and buoyancy of real property and business taxes; and (b) interpretation and analysis of survey findings re opinions and recommendations of the respondent local officials on issues related to real property and business taxes as well as other fees and charges.
|National Tax Research Center|
|National Tax Research Center;||local revenue; Local Government Units (LGUs);|
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