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.

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Year of publication:	1995
Authors:	Magpantay, Jose A.
Institutions:	Philippine Institute for Development Studies (PIDS), Government of the Philippines
Subject:	tax buoyancy \| revenue \| tax base \| real property tax \| revenue buoyancy \| tax capacity \| tax effort \| Local Government Units (LGUs)

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Extent:	application/pdf
Series:	Discussion Papers.
Type of publication:	Book / Working Paper
Language:	English
Notes:	Number DP 1995-02 5 pages long
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005439693