Authors :
Ralfhee Blake Barrios
Volume/Issue :
Volume 8 - 2023, Issue 10 - October
Google Scholar :
https://tinyurl.com/3w9rku4j
Scribd :
https://tinyurl.com/5n7hzvf9
DOI :
https://doi.org/10.5281/zenodo.10184866
Abstract :
This baseline study explores the dynamics of local source revenues (LSRs), non-tax revenues (NTRs), and local tax
revenues (LTRs) across Local Governments Units (LGUs) in the Philippines. It emphasizes the importance of reducing
LGUs' dependence on the National Tax Allocation (NTA) while promoting local autonomy, economic development,
accountability, and service delivery. The paper delves into the variations in LSRs, their positive correlation with
competitiveness and human development, and the challenges faced in generating these revenues. It concludes with
recommendations for improving LSRs, fostering interlocal cooperation, ensuring equitable revenue generation across
LGUs, and developing a National Strategy for Local Government Empowerment: Fiscal Decentralization, Enhanced
Service Delivery, and Interlocal Collaboration.
Keywords :
Decentralization, Devolution, Local Source Revenue, Fiscal Decentralization, Local Governance.
This baseline study explores the dynamics of local source revenues (LSRs), non-tax revenues (NTRs), and local tax
revenues (LTRs) across Local Governments Units (LGUs) in the Philippines. It emphasizes the importance of reducing
LGUs' dependence on the National Tax Allocation (NTA) while promoting local autonomy, economic development,
accountability, and service delivery. The paper delves into the variations in LSRs, their positive correlation with
competitiveness and human development, and the challenges faced in generating these revenues. It concludes with
recommendations for improving LSRs, fostering interlocal cooperation, ensuring equitable revenue generation across
LGUs, and developing a National Strategy for Local Government Empowerment: Fiscal Decentralization, Enhanced
Service Delivery, and Interlocal Collaboration.
Keywords :
Decentralization, Devolution, Local Source Revenue, Fiscal Decentralization, Local Governance.