Challenges and Opportunities in Revenue Generation for Select Local Government Units
DOI:
https://doi.org/10.69569/jip.2025.361Keywords:
Challenges in revenue generation, Fiscal management, Opportunities in revenue generation, Philippine local governance, Public revenue collectionAbstract
This study examines the challenges and opportunities in income generation for the third and fourth class municipalities of Negros Occidental. The study employed a descriptive research design and utilized a researcher-designed questionnaire. A random sampling technique was used to determine the 65 participants in the treasurer’s office. Data analysis employed statistical methods, including the mean, standard deviation, Mann-Whitney U, and Kruskal-Wallis tests, for group comparisons. The study's results revealed that the local government encountered significant challenges in revenue generation, particularly in aspects such as collection strategies, monitoring and control, and staff learning and development. Conversely, there are considerable opportunities for revenue generation. Zoning and land-use policies, as well as potential revenue streams from services and charges, are crucial. Additionally, enhancing human resource competencies emerges as a key opportunity. The analysis revealed that local government units face similar challenges in revenue generation, regardless of their profile characteristics such as location, population size, and municipal category. Furthermore, the findings indicate no significant difference in the opportunities available for revenue generation among local government units, irrespective of their profile variables. Generally, local government units can significantly enhance their revenue-generating potential by addressing prevailing challenges and harnessing available opportunities through coordinated policy efforts. Local government units may implement digital infrastructure for revenue collection and human resource development activities.
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