e-Governance is indeed promising, but there has been limited evidence on the benefits of e-Governance in the Philippines even at the local level. ICT usage has been linked to revenue increases; however, these have been limited to qualitative, non-econometric analysis, and/or involving few LGUs. Meanwhile, there are studies on revenue and financial performance of localities in other countries showing the importance of ICT, with some emphasizing the capacity of ICT in enhancing revenue collection but noting the challenges that prevent realizing that potential.
Increased e-Governance efforts and implementation of strategies to address challenges are expected to increase local revenues in the Philippines. This is beneficial given non-optimal local tax collection efficiency rates (see Department of Finance as cited in Philippine Daily Inquirer 2020). Additional revenues can, in turn, be utilized to further improve service delivery to constituents.