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LEVEL OF EFFECTIVENESS OF TAX COLLECTION STRATEGIES ON THE STABILITY AND SUSTAINABILITY OF REVENUE GENERATION IN SELECTED LOCAL GOVERNMENT UNITS IN 4TH DISTRICT OF LAGUNA

Volume: 149  ,  Issue: 1 , May    Published Date: 25 May 2024
Publisher Name: IJRP
Views: 88  ,  Download: 64 , Pages: 580 - 597    
DOI: 10.47119/IJRP1001491520246488

Authors

# Author Name
1 LIZEL TRINIDAD LUBUGUIN

Abstract

This study aims to contribute to the body of knowledge on local governance and fiscal management by providing evidence-based insights into the role of tax collection strategies in ensuring the stability and sustainability of revenue generation in LGUs within the 4th District of Laguna. It assessed the effectiveness of tax collection strategies in generating revenue for selected Local Government Units (LGUs) in the 4th district of Laguna Province. It focused on three main strategies: Tax Enforcement through Tax Amnesty, Tax Campaign initiatives, and Technology Adoption through Business One-Stop Shop. The effectiveness of these strategies was evaluated based on their impact on revenue generation, with a particular emphasis on financial stability and sustainability. The relationship between the implemented tax collection strategies and revenue generation among the selected LGUs was then determined using quantitative methods. The data were collected from selected LGU employees in the 4th District of Laguna Province, i.e., 150 from the Finance, Assessor, and Mayors Office using the survey questionnaires. Inferential statistics, Pearson correlation, and regression analysis were employed to determine their relationship. Analysis showed a significant relationship between tax collection strategies and revenue generation in selected LGUs all variables examined were statistically significant. The findings implied that various components of tax collection strategies play crucial roles in influencing revenue generation outcomes in the selected LGUs. These findings underscored the critical importance of effective tax collection strategies in shaping revenue generation within local government contexts. To sustain and enhance tax administration in selected LGUs in Laguna Province, the researcher recommends establishing platforms for collaboration and knowledge sharing among tax administrators to facilitate the exchange of best practices, experiences, and insights. She also recommends prioritization of continuous training and development of employees involved in tax administration.

Keywords

  • financial frauds