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.
Revenue Mobilization in Local Government Units: The Early Years of Local Government Code Implementation
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