Revenue Mobilization in Local Government Units: The Early Years of Local Government Code Implementation
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 Philippines
tax capacity, revenue, tax base, ddc:330, tax effort, revenue buoyancy, tax buoyancy, revenue, tax base, real property tax, revenue buoyancy, tax capacity, tax effort, Local Government Units (LGUs), real property tax, Local Government Units (LGUs), tax buoyancy
tax capacity, revenue, tax base, ddc:330, tax effort, revenue buoyancy, tax buoyancy, revenue, tax base, real property tax, revenue buoyancy, tax capacity, tax effort, Local Government Units (LGUs), real property tax, Local Government Units (LGUs), tax buoyancy
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