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Gems in LGU Fiscal Management: a Compilation of Good Practices

Author

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  • Manasan, Rosario G.
  • Villanueva-Ruiz, Eden C.

Abstract

Recognizing that the lack of financial resources to support the provision of basic services and to fund local development plans is a critical concern at the local level to attain improvements in key human development outcomes, the paper discusses the different sources of LGU revenues, both traditional and nontraditional. Moreover, the study presents corresponding issues (e.g., complex tax structures) that hamper efficient revenue generation/mobilization and at the same time emphasizes that there is some scope for local initiative and for some LGUs to do better than others by presenting examples of “good practices†which show innovative ways of some LGUs to overcome these hurdles. From here, a menu of policy actions that is aimed at enhancing not just LGU revenue generation and mobilization but also strategic allocation was drawn.

Suggested Citation

  • Manasan, Rosario G. & Villanueva-Ruiz, Eden C., 2006. "Gems in LGU Fiscal Management: a Compilation of Good Practices," Discussion Papers DP 2006-16, Philippine Institute for Development Studies.
    • Handle: RePEc:phd:dpaper:dp_2006-16
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    File URL: https://www.pids.gov.ph/publication/discussion-papers/gems-in-lgu-fiscal-management-a-compilation-of-good-practices
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    Cited by:

    1. Layug, Allan S., 2009. "Triangulation Framework for Local Service Delivery," Discussion Papers DP 2009-37, Philippine Institute for Development Studies.
    2. Ronel Geraldizo Dagohoy, 2021. "Capabilities and Difficulties of Barangay Officials on Local Budgeting Process," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 5(5), pages 325-335, May.

    More about this item

    Keywords

    resource mobilization; revenue generation; LGU revenue sources; LGU good practices;
    All these keywords.

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