Extent of implementation of revenue-generation strategies generation performance of the municipalities in Ilocos Norte / (Record no. 16814)
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| fixed length control field | 04391nam a22001817a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20211117112001.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 211117b |||||||| |||| 00| 0 eng d |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MMSU |
| Transcribing agency | ULS |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Labasan,Lawrence Brian R. |
| 245 ## - TITLE STATEMENT | |
| Title | Extent of implementation of revenue-generation strategies generation performance of the municipalities in Ilocos Norte / |
| Statement of responsibility, etc. | Lawrence Brian R. Labasan |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2021 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xvi, 144 leaves |
| Dimensions | 28 cm. |
| 500 ## - GENERAL NOTE | |
| General note | Thesis (Master in Management-Financial Management) - Mariano Marcos State University |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Bibliography: leaves 131-133. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | ABSTRACT LABASAN, LAWRENCE BRIAN REYES. Mariano Marcos State University May 2021. EXTENT OF IMPLEMENTATION OF REVENUE-GENERATION STRATEGIES AND REVENUE-GENERATION PERFORMANCE OF THE MUNICIPALITIES IN ILOCOS NORTE. Major Adviser: Errol John V. Valdez, PhD. The research study determined the extent of implementation of the revenue- generation strategies and revenue generation performance of the municipalities in Ilocos Norte. The descriptive research design was used to describe the extent of implementation of the revenue-generation strategies and the revenue-generation performance of the municipalities. A survey questionnaire was used to gather data on the extent of implementation of the revenue-generation strategies from the respondents. Documentary analysis was used to determine the revenue-generation performance. The data were analyzed and interpreted using, frequencies, and percentages. It was found out the local government units strongly implemented the revenue target setting strategies while the strategies for tax education and information campaigns, tax collection enforcement, and tax collection of delinquent taxpayers were moderately implemented. Along the revenue generation performance from 2015 - 2019, the local government units mostly obtained positive performance in terms of revenue growth except in 2017 were most of them performed below the benchmark. For the per capita growth of locally sourced revenues from 2015-2019, the municipalities were able to perform above the benchmark In terms of locally sourced revenues to total LGU revenue, the municipalities were able perform slightly above the benchmark from 2015-2019. The municipalities slightly performed below the benchmark in terms of annual regular income to total LGU revenue from 2015-2019. In terms of total revenue office operations cost to locally sourced revenue, the municipalities in Ilocos Norte were able to perform better but below the benchmark Lastly, in terms of the real property tax collection efficiency, the municipalities were able to perform above the benchmark. The study concluded that the strong implementation of the revenue-generation strategies suited for the municipality in terms of tax collection enforcement, tax information and education and tax collection on delinquent tax payers would improve the collection of locally-sourced revenues of the municipality particularly on the real property taxes. Moreover, administration of revenue generation is costly. Revenue target setting strategies guide the municipal treasurers and revenue collectors to effectively appropriate enough expenses for the revenue offices. This study recommended that municipalities should employ additional collectors to improve the implementation to revenue generation strategies. The municipalities should also develop new strategies or adopt effective strategies used by other municipalities through the conduct of benchmarking activities. Furthermore, for the municipalities to be able to meet their targets and become efficient in the collection of real property taxes, the municipal treasurer should always monitor and update the databank of delinquent real property taxpayers and send notices of delinquency to them effectively by asking the aid of barangay officials to deliver such notices. If the revenue target seems to be difficult to collect, the treasurer should make counter projections In addition, the assessment values of the real property taxes should be revised every three years. If the province is unable to conduct revisions on time, the municipalities should make an appeal to the Provincial Government of Ilocos Norte to conduct such revision for them to update the valuation of real properties to increase tax base. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | |
| Koha item type | Thesis/Dissertation |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Inventory number | Barcode | Date last seen | Price effective from | Koha item type | Public note |
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| MMSU Main Library | MMSU Main Library | Theses and Dissertation Section | 11/17/2021 | 915 | 915-Thesis | 11/17/2021 | 11/17/2021 | Thesis/Dissertation | ROOM USE ONLY |