Diokno-Sicat, Charlotte Justine; Castillo, Angel Faye G.; … - 2021 - (Updated January 2021)
Philippine local governments were given increased autonomy, revenue-raising and expenditure responsibilities under the Local Government Code of 1991 (LGC). At the same time, the LGC instituted the intergovernmental fiscal transfer called the internal revenue allotment (IRA) to help to help local...