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TABLE OF CONTENTS

PRELIMINARY PAGES

Title Page …………………………………………………….……………… i

Approval Sheet ………………………………………………………………… ii

Dedication ………………………………………………………………… iv

Acknowledgement ………………………………………………………………..… v

Abstract ………………………………………………………………… vii

Executive Summary ……………………………………………………………………viii

Table of Contents ……………………………………………………………………. xi

List of Figures ……………………………………………………………… xiv

List of Tables ………………………………………………………………………. xiv

List of Graphs ………………………………………………………………………. . xvi

CHAPTER I : THE PROBLEM AND ITS SCOPE

Introduction ………………………………………………………… 1

Statement of the Problem ………………………………………………………….. 3

Significance of the Study ………………………………………………………... 5

Scope and Limitation ………………………………………………………... 6

Definition of Terms ……………………………………………………….. 7

Theoritical and Legal Framework ……………………………………………….. 8

Conceptual Framework ……………………………………………………….. 15

Review of Related Literature ………..…………………………………………... 16

Related Studies ……………………………………………………… 28

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Research Methodology

Research Design …………………………………………………. 37

Research Respondents ………………………………………………. .. 37

Research Environment ………………………………………………. 39

Research Instrument ………………………………………………. ... 39

Research Gathering Procedure …………………………………………… 40

Statistical Treatment of Data …………………………………………….. 40

CHAPTER II : PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA

Socio-Demographic Profile of Respondents …………………………………… 41

Awareness of Respondents on Real Property Tax System………………………….. 46

Real Property Tax Collection Target CY 2014-2018 …………………………… …. 50

Actual Real Property Tax Collection CY Efficiency 2014- 2018 ……………. …. 52

Reasons for Payment and Non-Payment of Real Property Taxes………………….. 54

Collector’s Handling of Queries and Requests by Taxpayers ………………… 55

Assessment of the Real Property Tax Collection Services …………………… 57

CHAPTER III : SUMMARY OF FINDINGS, CONCLUSIONS AND

RECOMMENDATIONS

Restatement of the Problem …………………………………………………... 58

Findings ……………………………………………………………… 60

Conclusions ……………………………………………………………… 63

Recommendations ………………………………………………………………… 64

Action Plan for Tax Education………………………………………………………... 66

References Cited ...……………………………………………………… 68

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Appendices

Letter to the Local Chief Executive

Survey Questionnaire

Year-end Quarterly Reports 2014-2018

Collection Comparative report 2014-2018

Basic and SEF Shares

CBMS Data

Memorandum Circular

Ordinance

Curriculum Vitae

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NEGROS ORIENTAL STATE UNIVERSITY GRADUATE SCHOOL

 LIST OF FIGURES

Legal and Theoritical Framework ………………………………………………………………… 13

Conceptual Framework ……………… ………………………………………………………………………. 15

LIST OF TABLES

Table 1.1 Age Profile of Respondents …………………………………………………………….. 41

Table 1.2 Sex Profile of Respondents …………………………………………………………….. 42

Table 1.3 Education Profile of Respondents ……………………………………………………………… 42

Table 1.4 Source of Income of Respondents ……………………………………………………………… 43

Table 1.5 Monthly Income of Respondents ……………………………………………………………… 44

Table 1.6 Residency of Respondents ……………………………………………………………… 45

Table 1.7 No. of real properties owned by respondents …………………………………………………….. 45

Table 1.8 Class of real properties owned by respondents …………………………………………………….. 46

Table 2.1 Awareness on real property tax use. ……………………….……………………………………….. 46

Table 2.2 Awareness on real property payment schemes.…………….. ……………………… 47

Table 2.3 Awareness on manner of payment preferred by respondents ……………………………… 48

Table 2.4 Awareness on obligation to pay ………………………………………………….…… 48

Table 2.5 No. of collection follow-ups made to delinquent taxpayers……………………………………… 49

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NEGROS ORIENTAL STATE UNIVERSITY GRADUATE SCHOOL

Table 3.0 Annual Efficiency Rate of Actual Real Property Tax Collection……………….…….. 52.

Table 4.0 Annual Efficiency rate of Actual real property tax collection in Class ………….….. 54

Table 5.0 Reasons for Payment and Non-payment of Real Property Taxes ………………………………. 54

Table 6.0 Handling of Tax Queries and Requests as perceived by Taxpayers……………………….…… 55

Table 7.0 Real Property Tax Collection Service Performance ……………………………………………57

LIST OF GRAPHS

Graph 1. Real Property Tax Collection Target for CY 2014-2018……………………………………50

Graph 2. Annual Increase in Real Property Tax Collection for CY 2014-2018………………………..51

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NEGROS ORIENTAL STATE UNIVERSITY GRADUATE SCHOOL

 ABSTRACT

The present undertaking assessed the challenges in the collection of real property taxes

and evaluated the performance of Bayawan City in real property taxes for calendar years 2014 up

to 2018. Specifically, it sought to examine the socio-demographic profile of respondents, their

awareness on the real property tax system of the city , the collection target and annual efficiency

rate of the actual real property tax collection for CY 2014-2018, taxpayer’s reasons for payment

and non-payment of real property taxes , the collector’s handling of taxpayers, queries and

requests , and the measure of real property collection services by respondents. The study

employed the descriptive survey method from the three hundred seventy six real property

taxpayers of the city which was drawn from the 17,703 real property units owned by all

taxpayers in the city. A survey questionnaire was designed and data mining at the treasury office

were the main tools used to complete the study.

The findings revealed that most of the taxpayers were at their prime adulthood, females,

college educated, own at least one agricultural property whose source of income is farming with

a monthly income of more or less P5,000 but not more than P10,000. The taxpayers were

generally aware of the real property tax system of the city and the city’s five -year performance

in real property tax collection was efficient while its’ collection services was very good as

perceived by the taxpayers. As a result, it could be concluded that the performance in real

property tax collection of Bayawan City for CY 2014-2018 is very good and efficient.

NEGROS ORIENTAL STATE UNIVERSITY GRADUATE SCHOOL

PERFORMANCE IN REAL PROPERTY TAX COLLECTION OF BAYAWAN CITY,
NEGROS ORIENTAL FOR CALENDAR YEARS 2014-2018.

A Thesis presented to:

The Faculty of the Graduate School

Negros Oriental State University
Main Campus I, Dumaguete City

In Partial Fulfillment for the Degree of Master in Public Management in

Negros Oriental State University, Dumaguete City, Main Campus I,
Negros Oriental

By:

JENETTE B. HOYOHOY

2019

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DEDICATION

This study is heartily dedicated to my mother, Dolores A. Baterna, my husband Arthur S.

Hoyohoy, my son Jetthru B. Hoyohoy , my brother Jasper A. Baterna and my dear departed

father, brother and sister.

JENETTE B. HOYOHOY

ACKNOWLEDGMENT

NEGROS ORIENTAL STATE UNIVERSITY GRADUATE SCHOOL

 The Researcher would like to express her gratitude to the persons who have contributed

to the success of this study.

To the adviser, Dr. Guilbert Nicanor Atillo, for his expertise and patient mentoring to

complete the study.

To the Dean of the Graduate Studies, Dr, Michael Baldado, for sharing his knowledge.

To the Panelists, for their gracious steering in honing a good study.

To Dr. Libertine De Guzman and Dr. Craig Refugio, for sharing their expertise and

giving the motivation in the initial crafting of the study.

To Dr. Lucille Himpayan, for sharing her English expertise in editing the grammar aspect

of the study.

To the Chief Executive of the City, Mayor Pryde Henry Teves, for allowing the conduct

of survey questionnaires and allowing access to Treasury Office data.

To the City Treasurer, Gemma G. Sumalpong for her support through sharing the data

of the City Treasury Office.

To the respondents, for cooperating and giving time to answer the questionnaire.

To her colleagues in the office, for helping in the conduct of the questionnaires.

To her mother, husband, son and brother for giving her the inspiration.

Above all, to the Almighty God, who gave her wisdom , strength and provisions, the

Source of everything, my deepest gratitude and praise.

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NEGROS ORIENTAL STATE UNIVERSITY GRADUATE SCHOOL
NEGROS ORIENTAL STATE UNIVERSITY GRADUATE SCHOOL