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Publication Detail
TRJ 2009 Vol XXI No 4-b: A Study on Property Ownership and RPT Compliance by Gender/Group in Naga City: CY 2007 July - August 2009

The study determines the gap in the real property tax (RPT) by capturing male and female real property ownership and basic RPT compliance in Naga City as of CY 2007. It is hoped that this study would serve as a useful source of baseline information for policymakers in recommending measures that would improve property tax compliance and gender programs. Overall, only 10,606 out of the 26,435 property taxpayers paid their basic RPT dues in CY 2007 or only 40% of the total. By gender/group, corporations were the most compliant in paying the basic RPT at 69%. Of the 664 corporations with basic RPT dues, 457 paid their tax during the year. Spouses were the next compliant group at 57%. This was followed by female taxpayers at 44% and partnerships at 43%. The least compliant were males at 33%. In terms of collection ratio, spouses registered the highest collection ratio at 75%. Next were male and female taxpayers at 63%, followed by corporations and partnerships at 62% and 55%, respectively. The disparity in the basic RPT compliance and the collection ratios was attributed, among others, to the variation in the base used for the estimation. While the compliance ratio is based on the number of property taxpayers who actually paid, the collection ratio is based on the amount collected from the basic RPT as a percentage of the potential tax collectible. At any rate, the resulting ratios may suggest a significant relationship between the two estimations. Quantitative findings from this study indicate that gender to a certain extent influences the basic RPT compliance behavior in Naga City. Though the basic RPT compliance rate of female taxpayers at 44% was higher than that of male taxpayers at 33%, their basic RPT collection rate showed them at par with each other when they posted a similar rate of 63%. More female taxpayers actually paid the RPT vis-à-vis their male counterparts, which could be interpreted that women tend to be more conscious of their tax obligation. However, in terms of collection ratio, the male and female taxpayers are of the same level which could mean that the ability to pay of male taxpayers is greater compared to female taxpayers. Most female taxpayers may be more willing to pay the tax but due to limited financial resources were unable to pay the full amount of tax. In the case of male taxpayers, the data show that only a minority actually paid the tax. However, those who did either paid the full amount of tax or were owners of high valued properties. Thus, even if only a small percentage of male taxpayers actually paid, 63% of the potential tax was already collected. A comprehensive database on the property tax base and collection by gender is recommended. This will serve as basis to, among others: a. Generate tax incidence studies to capture institutional behavioral aspects by gender; b. Create gender sensitive reforms that will eliminate tax biases and promote gender equity; and c. Develop an effective tax information program targeting the less compliant of the two sexes.

National Tax Research Center
Authors Keywords
National Tax Research Center; real property tax; Philippines; tax collection; Naga City; real property tax compliance; collection ratio;
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Published in 2009 and available in the NTRC library or Downloaded 205 times since November 25, 2011
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