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Manasan, Rosario G.
Villanueva-Ruiz, Eden C.
Year of Publication: 
Series/Report no.: 
PIDS Discussion Paper Series 2006-16
Recognizing that the lack of financial resources to support the provision of basic services and to fund local development plans is a critical concern at the local level to attain improvements in key human development outcomes, the paper discusses the different sources of LGU revenues, both traditional and nontraditional. Moreover, the study presents corresponding issues (e.g., complex tax structures) that hamper efficient revenue generation/mobilization and at the same time emphasizes that there is some scope for local initiative and for some LGUs to do better than others by presenting examples of “good practices” which show innovative ways of some LGUs to overcome these hurdles. From here, a menu of policy actions that is aimed at enhancing not just LGU revenue generation and mobilization but also strategic allocation was drawn.
resource mobilization
revenue generation
LGU revenue sources
LGU good practices
Document Type: 
Working Paper

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