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Publication Detail
TRJ 2012-2: 2. A Study on Real Property Ownership and Tax Compliance by Gender/Group in Nabunturan, Compostela Valley: CY 2009, January - February 2012

The study determines the gap in the real property tax (RPT) by capturing male and female real property ownership and basic RPT compliance in Nabunturan as of CY 2009. It is hoped that the 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 4,787 out of the 9,083 property taxpayers or only 53% paid their basic RPT dues in CY 2009. By gender/group, corporations were the most compliant in paying the basic RPT with compliance ratio of 58%. Females were second most compliant group at 56%; followed by multiple owners at 52% and males at 43%. The least compliant were other taxpayers at 37%. In terms of actual collection as a percent of the potential tax collectible, it was highest for corporation at 73%. This was followed by female taxpayers at 59%, multiple owners and males at 62% and 55%, respectively. The study indicates that gender/group to a certain extent influences the basic RPT compliance behavior in Nabunturan. Corporations were consistently regarded as the most compliant property owners since they are engaged in income generating businesses and thus have the capacity to pay the tax. It is noted, however, that most of the corporate taxpayers who paid their basic RPT due are owners of high-end or multiple properties. Higher compliance among female taxpayers is also observed against their male counterparts. This means that female taxpayers are more conscious in paying their tax obligations as compared to male property owners. It is noted though that despite the higher compliance of female than male taxpayers, the amount of tax payment was still higher for male taxpayers. It could only mean that male taxpayers owned more properties than females or the market value of properties owned by male taxpayers are higher. The study recommended the need for a comprehensive database on the property tax base and collection by gender to serve as basis to, among others: 1) create a gender environment in the assessor’s and treasurer’s office to promote gender equity among the taxpayers, generate tax incidence studies to capture institutional behavioral aspects by gender; 2) develop programs that will help taxpayers to pay their tax obligations by initiating livelihood programs for individual taxpayers, create gender sensitive reforms that will eliminate tax biases and promote gender equity; and 3) set-up basic RPT information as to gender/group for easy monitoring and determination of the corresponding tax compliance and/or tax burden levels that can be used to address different gender issues.

National Tax Research Center
Authors Keywords
NTRC; Property Ownership; Tax Compliance by Gender/Group; Nabunturan, Compostela Valley;
Download PDF Number of Downloads
Published in 2012 and available in the NTRC Library or Downloaded 200 times since January 02, 2014
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