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.