We are excited to share a Research Article Publication entitled;
“๐๐๐ฏ๐๐ง๐ฎ๐ ๐ ๐๐ง๐๐ซ๐๐ญ๐ข๐จ๐ง, ๐๐จ๐ฅ๐ฅ๐๐๐ญ๐ข๐จ๐ง ๐๐๐๐ข๐๐ข๐๐ง๐๐ฒ, ๐๐ง๐ ๐๐ข๐ฌ๐๐๐ฅ ๐ฌ๐ฎ๐ฌ๐ญ๐๐ข๐ง๐๐๐ข๐ฅ๐ข๐ญ๐ฒ: ๐๐ฏ๐ข๐๐๐ง๐๐ ๐๐ซ๐จ๐ฆ ๐ ๐๐ก๐ข๐ฅ๐ข๐ฉ๐ฉ๐ข๐ง๐ ๐ฆ๐ฎ๐ง๐ข๐๐ข๐ฉ๐๐ฅ๐ข๐ญ๐ฒ”
by Glorina C. Damong, PhD, a faculty member from the College of Public Administration and Governance.
Abstract:
“Sustainable local revenue generation is fundamental for fiscal sustainability and effective service delivery within decentralized governance systems. This study investigates revenue trends, collection efficiency, the implementation of revenue-generation strategies, and ongoing challenges influencing fiscal sustainability in the municipality of La Trinidad, Benguet, the Philippines. An explanatory sequential mixed-methods design was employed. Quantitative data were sourced from municipal records spanning 2014โ2023 and surveys of 301 taxpayers and 24 revenue implementers. Qualitative insights were gathered through in-depth interviews with 10 key informants. The findings indicate a sustained increase in total municipal revenue, from PHP 278 million in 2014 to PHP 690 million in 2023, with locally sourced revenues comprising 45% of the total. Collection efficiency consistently surpassed annual targets, reflecting robust administrative performance. Nevertheless, the implementation of revenue-generation strategies was moderate. One-stop-shop systems and information campaigns were widely adopted, whereas electronic payment systems and enforcement measures, particularly property auctions, were implemented only minimally. Persistent challenges include unregistered businesses, inadequate monitoring of delinquencies, taxpayer resistance to reassessments, and institutional constraints in digital revenue administration. The results demonstrate that high collection efficiency may coexist with underutilized revenue measures and lenient enforcement, thereby constraining the full realization of revenue potential. This study contributes to the literature by underscoring the need to evaluate fiscal sustainability beyond target-based efficiency metrics and by highlighting the importance of institutional capacity, enforcement practices, and digital readiness in enhancing local revenue mobilization. These insights are pertinent for local governments in developing countries aiming to strengthen fiscal resilience within decentralized systems.”
We hope you will explore the key findings of this work and share or cite it to spread knowledge and insights to the wider academic community.
You can find the full publication here: https://www.businessperspectives.org/โฆ/revenueโฆ
