INTERNAL REVENUE ALLOTMENT: THE CASE OF BARANGAY CALAMBA, CEBU CITY

  • Ian Rovii U. Gulane Cebu Institute of Technology- University Cebu, Philippines
  • Marecon Comita Viray Associate Professor
DOI: https://doi.org/10.30996/mapo.v3i02.9584
Keywords: Internal revenue allotment (IRA), Cebu City, administration, Local Government Unit

Abstract

This study focused on exploring the knowledge level of awareness and implementation of the Internal Revenue Allotment in Barangay Calamba, Cebu City. It sought to determine the  answer 1. What is the demographic profile of the respondents, 2. What is the level of awareness of the respondents towards internal revenue allotment? 3. What are the strategies used by the Barangay Captain in collecting internal revenue allotment and its level of implementation? 4. What is the perception of the respondents on the contribution of the collected Real Property Tax to the operation of Barangay Calamba? The research design used was descriptive, that is by employing percentage distribution and frequency counts in presenting and analyzing the data obtained from a sample of fifty-eight (58) respondents. A validated researcher-made questionnaire was used to collect the primary data. The findings on this study revealed There was a barangay development plan; however, budget allocation is the problem observed, and these plans were not fully implemented. With those problems, this paper suggests that education be given importance, it is  recommended that barangay personnel and authorities participate in an integrated capacity-building program. Educating people on practical issues such as dealing with the administration of IRA towards development, not only the officials but most importantly, the residents or the ordinary people too, so that they will be able to participate and contribute to their own development.

Downloads

Download data is not yet available.

Author Biography

Ian Rovii U. Gulane, Cebu Institute of Technology- University Cebu, Philippines

Cebu Institute of Technology- University Cebu, Philippines

References

Brilliantes, Alex B. Jr., “Non-Governmental Organizations and Local Development in the Philippines: An overview” Decentralization, Democratization and Development; ed. De Guzman et. Al., 1993, EROPA.

Briones, Leonor Magtolis (1983). Philippine Fiscal Administration. NRCP, COARDF, MA- PAZ Printing, Makati, Manila Age and Sex Distribution in the Philippine Population (2020 Census of Population and Housing) https://psa.gov.ph/content/age-and-sex-distribution-philippine-population-2020-census- population-and-housing

Boysillo, S. L. (2017). GOVERNANCE OF THE BARANGAY CHAIRPERSONS IN THE MUNICIPALITY OF UBAY BOHOL . International Journal of Business and Management Studies , 9 (1) , 50-63 . Retrieved from https://dergipark.org.tr/en/pub/ijbms/issue/36086/405193.

Nolledo, Josen N. (1989). Principle of Agrarian reforms, Cooperatives and Taxation.National Book Store, INC.Metro Manila.

Pratt, K.N., Appiah, S., Takyi., F. and Osei, G. (2011) Exploratory study on tax reliefs (Undergraduate dissertation).

Ramerez E.V., Lee G.G., (1978). A Simplified Approach to Taxation, Agrarian Reforms and the Law on Cooperatives. E.Q.CORNEJO & SONS 107 P. Del ROSARIO St. Cebu City

Reham E.B., Johaira C., et al. (2017). Contribution of Local Taxation on the Revenue Generation of the City Government of Iligan. Undergaraduate Thesis. MSU Marawi City.

Salah D. A., Abdullah T.H., et al. (2017). Awareness and Attitude of Taxpayer of Real Property Tax in the City Government of Marawi. Undergaraduate Thesis. MS Marawi City.

Sampong, S.K.N., Appiah, S., Takyi., F. and Osei, G. (2011). Exploratory study on Tax relief (Undergraduate dissertation).

Sarip, K.N., Ampuan, N. AND Enar, E. (2013). Effects of the tax deduction to the selected MSU-Marawi Rank and File Employees, Fiscal Year 2012-2013.

Ursal S. B. (2000) Philippine law on Local Government Taxation. Plehn, C. C. (1901). Taxation in the Philippines. I. Political Science Quarterly, 16(4), 680-711.

Published
2023-10-01
How to Cite
U. Gulane, I., & Viray, M. (2023). INTERNAL REVENUE ALLOTMENT: THE CASE OF BARANGAY CALAMBA, CEBU CITY. MAP Observer: Jurnal Penelitian Administrasi Publik, 3(02), 1-10. https://doi.org/10.30996/mapo.v3i02.9584
Issue
Vol 3 No 02 (2023): PUBLIC ADMINISTRATION
Section
PUBLIC ADMINISTRATION
Copyright (c) 2023 Ian Rovii U. Gulane, Marecon Comita Viray

  1. The MAP Observer journal allows authors to retain the copyright of their papers without limitation. Authors may grant publishers non-exclusive publishing rights to publish articles. Granting first publishing rights to publishers also qualifies as unlimited copyright (because there are no restrictions imposed by publishers on author copyright).

  2. Formal legal provisions for access to digital articles from these electronic journals are subject to the terms of the Creative Commons Attribution-ShareAlike (CC BY-SA) license, which means MAPO Observer Journal has the right to store, change formats, maintain in a database, maintain and publish articles without asking. permission from the Author as long as the Author's name is the owner of the Copyright.

  3. Printed manuscripts and electronic publications are open access for educational, research and library purposes. Apart from these purposes, the editorial board is not responsible for violations of copyright law.