The paper evaluates the tax performance of the National Government (NG) in 1995 and 1996. It notes that the National Government's tax collection increased by 18.3% from P313.1 billion in 1995 billion to P370.2 billion in 1997. Direct taxes' 22.4% growth outperformed indirect taxes' 15.8%. Furthermore, the BIR and BOC registered P260.5 billion and P104.6 billion collection in 1996, respectively, exceeding their 1995 collections by P49.4 billion and P7.6 billion, respectively.
