Amid the calls for the restructuring--and even possible replacement--of the Bureau of Internal Revenue (BIR) to effect radical improvements in tax administration in the Philippines, will the creation of a semi-autonomous revenue authority to replace the BIR, as proposed in House Bills 5054, 5465 and their substitute bill, help improve the tax collection in the country and arrest the decline in its tax effort? What has been the experience in countries where such a body was created? What can be learned from their experiences? This Policy Notes expounds on this matter and offers helpful suggestions in the deliberation of the concerned pending bills.tax effort, semi-autonomous revenue authority

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 obs...

Targets on revenue are set in order to motivate employee to give their best and the FIRS is not exempted hence, the study of the FIRS collections. The study analysed the target and actual collections of the FIRS from 2011-2021 with the intention of finding out the performance of the FIRS and the relationship between targets and actual collections. The ex post research design was used while the data was sourced from the FIRS. The data from the FIRS were analysed using percentage and variance while the Pearson Product Moment Correlations was used to test the hypotheses. The study found that the FIRS did not meet up her targets in most of the years as they recorded adverse variances and less than 100% target while in some of the years it met her targets with over 100% achievement. The result further showed significant relationship between target and actual collections of CIT and VAT with 0.041 and 0.008 significant values while that of PPT, GI, CGT, SD, ET, CA, and NITDL showed insignificant relationship. Also, apart from SD that showed negative correlation, all others showed positive correlation. The study recommends that the FIRS should be more proactive while setting targets in order not to demotivate her staff and also motivate their staff more to ensure their revenue targets are achieved. We concluded that there is insignificant relationship between targets and actual collections of the FIRS within the period under review.

The story of the administrative reform initiatives in the Philippine BIR in the democratic era is a virtual litany of failures. These failed initiatives, nonetheless, are valuable sources of lessons for future advocacies. The paper recounts the battles between reform advocates and reform oppositors. It is clear that future reform initiatives must carefully map the political terrain to avoid the tactical mistakes of past efforts. Some lessons are recommended.

The study aimed at examining the Impact of Internal Control System on Revenue Generation in Plateau State Internal Revenue Service (PSIRS), with the following objectives; to identify the role internal control system plays in revenue generation in Plateau State Internal Revenue Service (PSIRS), to identify the effects of internal control system in Plateau State Internal Revenue Service (PSIRS) and to identify the problems hindering the board in maintaining Internal Control System. The research was conducted using the survey method, with the study population of four hundred staff on Plateau State Internal Revenue Service (PSIRS). The study considered a sample size of 94 which is derived using the Taro Yamane formula. Secondary data was gathered for the sake of the research from textbooks, journals and internet materials. Questionnaires were used on a population of 94 respondents in gathering primary data for the study, but only 91 questionnaires were appropriately filled and returned. Data was analysed using the Rensis Likert method. The data collected was then analyzed and findings have revealed that; there is internal control system in Revenue Generation in Plateau State Internal Revenue Service (PSIRS), that Internal Control System has impact on revenue generation in Plateau State Internal Revenue Service (PSIRS) and that there is weak internal control system in Plateau State Internal Revenue Service (PSIRS), among others. The study further recommends based on the objective of the study that; Management of Revenue Generation services should monitor and supervise saddled basically with the responsibility of collecting revenue/taxes to ensure that the accountants comply with accounting regulations and requirement as provided by the professional bodies and financial reporting council to ensure proper implementation and compliance with accounting standards and principles.

This paper aims to understand the importance and necessity of tax imposition traced from its historical background to present situations. The unveiling of the salient features of taxation is a matter of necessity. The requirement of utmost transparency and accountability must be the primordial consideration in promoting sound administrative system. The unending practice of graft and corruption must be dispensed with. This is present by reason of lack of discipline and love for the country. The campaign for theoretical justice, equality and uniformity principle must be taken cognizance in the imposition of taxes. A qualitative interview through the utilization and application of a semi-structured survey questionnaires was employed for a better result and profound understanding about the vital concepts and important parameters of taxation. Taxes represent the financial skeletal system of the government. It also serves as the backbone and fundamental key to economic stability. This research clearly shows the indispensability character of taxation. That taxes are the life-force of the government. In the absence of taxes, the government cannot really exist nor survive without financial resources to support its legitimate and necessary expenses. The realization and materialization of this study will greatly benefit the general public to have a deeper understanding on the importance and necessity of the historical and developmental concept of taxation in Philippine history. Keywords: Taxation, History, Imposition, Necessity, Importance and Development.

Bicol Region is one of the seventeen regions in the Philippines. A section of its population who calls themselves the Bicol Autonomy Movement claims that for a very long time its people have entrusted the region's destiny to the national government which had been perennially accused of poor governance and relegated the region to social and economic oblivion. The movement was formed to advance regional autonomy and rise up from the bondage of poverty and neglect. This study is an attempt to examine the fiscal management of the Bicol Region under the current unitary form of government in the Philippines. At the later part, this study brings forward recommendations on the fiscal management of the proposed Bicol Autonomous Region.