The study updates an earlier NTRC study re Analysis of the Regional Internal Revenue Collections, CY 1995-1999 for the period 1999 to 2001 to provide a basis for the formulation of effective regional policies and programs by economic planners, fiscal policy-makers and tax administrators. It notes that the collection of internal revenue taxes remained disproportionate among the various regions of the country, with the national capital region (NCR) retaining its position as the largest contributor. Likewise, there is a wide disparity between the actual collection and internal revenue allotment (IRA) given to the local government units (LGUs) of the regions. It points out that the present allotment scheme does not encourage LGUs to further their region’s tax collection efforts. It suggests that the allotment scheme may have to be reconsidered.
