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DP 1995-02: Revenue Mobilization in Local Government Units: The Early Years of Local Government Code Implementation

This paper reviews the changing legal framework that governs the local taxation. This also examines the trends and patterns of local government income. Estimates of local source buoyancy, collection rate and tax intensity for 1981-1993 are also provided. In addition, it also determines the importance of expanding the taxing powers of LGUs. It then reviews the existing problems in LGU tax administration.

Philippine Institute for Development Studies
Authors Keywords
Magpantay, Jose A.; tax buoyancy; revenue; tax base; real property tax; revenue buoyancy; tax capacity; tax effort; Local Government Units (LGUs);
Download PDF Number of Downloads
Published in 1995 and available in the PIDS library or Downloaded 1,010 times since November 25, 2011
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