Source: https://www.scribd.com/doc/117987583/11/Box-2-an-assessment-of-tax-assignment-to-local-government-units
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Box 2. an assessment of tax assignment to local government units for Fiscal Decentralization in the Philippines
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• Te Philippine tax assignment appears to be largely consistent with the traditional view
of tax assignment.
• It scores low on the autonomy criterion because (a) the Code fxes the tax rate of some of
the taxes that are assigned to LGUs; (b) the Code sets limits (foors and ceilings) on the
tax rates that LGUs may impose and maximum allowable rates are rather low; (c) in terms
of real property assessment levels, the Code sets maximum assessment rates for diferent
classes of property; (d) the Code mandates that tax rates can only be adjusted once in fve
years and by no more than 10 percent.
tax-exPenditure assignMent
Tere are current legislative bills to modify
the taxing powers of LGUs, e.g., Senate Bill
1458, which recommends transferring the
mandate to tax sand, gravel, and other quarry
resources to cities and municipalities. House
Bill 1607 seeks to give additional sources of
revenue to provinces by requiring component
cities to share their collection from real
property taxes with the provinces. Tese
proposals should be carefully examined in
view of the inequities in tax assignments and
the IRA allocation formula.
eXPenDitUres: trenD anD
coMPosition, 1989-200328
Table 3 and Figure 7 show that local
governments spent most of their resources on
General Public Services. General Public Services
(GPS) include the essential requirements to
run the government such as the executive
and legislative services, treasury, assessment,
budgeting and auditing services, property
and supply administration, and information
services. GPS is highest in the late 80s thru
early 90s, reaching its peak at 49 percent in
28 The period covered does not include the following years:
2004-2009 because of noise in the latter years. There is a need
to review the Schedule of Appropriation, Allotment, Obligation
and Balances (SAAOB) for local government units especially in
view of the recent shift to the New Government Accounting
System (NGAS).
1992. In 1993 it dropped to 40 percent and
maintained this level in the following years.
Te second largest local government
expense is on Economic Services with a share
of 35 percent in 1989 which steadily declined
through the years, with only 22 percent share
to total LGU expenditures by 2003.
Economic Services refers to activities directed
towards the promotion and enhancement
and the attainment of desired economic
growth. Included in this category are
agricultural, veterinary and natural resource
services, architectural and engineering
services, operation of local enterprises such
as markets, slaughter house, transportation
and waterworks among others, cooperative
programs, livelihood projects and other
economic development programs.
Rounding up the major components of LGU
expenditure are education and health services
and housing and community development.
Education, Culture, Sports and Manpower
Development covers expenditures for the
support of schools and education facilities,
planning and manpower development, sports,
cultural preservation and enrichment. Health
Services pertains to expenditures for national
health programs including medical, dental and
nutrition services. Housing and Community
Development includes expenditures for the
• Future Code amendments should consider giving LGUs greater discretion in setting tax
rates by raising the maximum allowable tax rates.
• Tere is a need to move away from tax rates that are not indexed to infation.
• Tere is a need to simplify the structure of local business tax because diferent categories
of frms are subject to diferent rate schedules.
• Tere is a need to improve the tax administration machinery of local governments, e.g.,
employ certifed public accountants to improve tax audit capability; use automation to
improve revenue performance, etc.
• Tere is a need to revise the schedule of market values for real property purposes because many
provinces and cities have done a general revision of such schedules only once since 1991.
• Tere is a need for many LGUs to revise their tax codes since only a few have made
revision since 1992 even if some tax rates are not indexed to infation.
provision of housing and sanitary services,
promotion of community development, slum
clearance, zoning and pollution control.
Development experienced a rise and fall trend
starting with an 8 percent share in total
expenditure in 1988, dropping to 4 percent
in 1991 and then back at 8 percent in 1992.
A steady decline followed until it reached its
lowest point in 2002 at 5 percent. Tough
Health Services also experienced a decline from
1988 to 1992, it posted a 7 percent increase
from 4 percent in 1992 to 11 percent in 1993.
Share of Housing and Community Development
in the total expenditure did not change that
much posted a 5 percent share in1988
Figures 8, 9 and 10 indicate how the
diferent type of LGUs allocated their
budgets. All of them allocate a bigger portion
of their budgets to general public services.
Expenditure for economic services follows as
the second biggest item of expense. Tere
is a need to review local public expenditure
management for more efcient allocation of
resources. It seems that there is a relatively
small allocation of investment in human
capital (education, health and nutrition) and
infrastructure relative to other expenditure
items. General public services are basically for
general administration needed for the daily
routine of running a local government. A
recent paper by Llanto and Quimba (2010)
hypothesizes that local governments have
under-spent for health and education. While
the common view is that local governments
are so cash-strapped that they do not have the
funds for better service delivery, it may be that
a more efcient expenditure management may
be able to address the lack of service delivery
among the local population.
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