Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/187276 
Year of Publication: 
1995
Series/Report no.: 
PIDS Discussion Paper Series No. 1995-02
Publisher: 
Philippine Institute for Development Studies (PIDS), Makati City
Abstract: 
This paper reviews the changing legal framework that governs the local taxation. This also examines the trends and patterns of local government income. Estimates of local source buoyancy, collection rate and tax intensity for 1981-1993 are also provided. In addition, it also determines the importance of expanding the taxing powers of LGUs. It then reviews the existing problems in LGU tax administration.
Subjects: 
tax buoyancy
revenue
tax base
real property tax
revenue buoyancy
tax capacity
tax effort
Local Government Units (LGUs)
Document Type: 
Working Paper

Files in This Item:
File
Size





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.