Mechanism of Local Revenue Collection and Their Implication for Effective Public Administration in Selected Municipalities

Two municipalities in the province of Laguna, Philippines namely Nagcarlan and Rizal, were compared to investigating the mechanisms of local government revenue and their effectiveness on public services. Using a random selection approach, one hundred (100) respondents from government offices (15 each municipality) and citizens knowledgeable in revenue collection (35 each municipality) answered the validated survey questions. Statistical analysis (p≤0.01) reveals that the mechanisms of local government revenue collection in terms of tax assessment and billing system, payment collection mechanisms, monitoring and auditing mechanisms, ease of technology and data management and enforcement and compliance mechanisms show a very high positive implementation. On public services specifically on the revenue income, service delivery effectiveness, transparency and accountability and administrative responsiveness, a very high positive implementation was also concluded indicating similarities on the approaches to delivering public service using the collected local revenue of the two municipalities. The two municipalities have moderate correlations in all factors of mechanisms of LGRC and efficient public service. The use of technology and data management system is recommended to increase satisfaction in delivering efficient public services.

LGRC, local revenue, public service, local government revenue collection mechanism

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