Work

Enhanced Tax Revenue Assessment and Collection System Through the Lens of the Municipal Treasurers and Assessors

Year: 2025

Type: article

Abstract: This study explored the implementation of the Enhanced Tax Revenue Assessment and Collection System (ETRACS) in all municipalities within the Province of Davao del Norte, Philippines, focusing on practices, challenges, and corresponding recommendations as perceived by personnel from the Municipal Assessor’s Office (MASSO) and Municipal Treasurer’s Office (MTO). The study employed a qualitative approach using Key Informant Interviews (KIIs) with both assessors and treasurers across multiple LGUs.

Source: International Journal For Multidisciplinary Research

DOI: 10.36948/ijfmr.2025.v07i04.51726

Authors: Norberto Chinilla, Glenne Lagura

Institution: Davao del Norte State College

Language: English

Topic: Taxation and Compliance Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDGs: Sustainable cities and communities, Peace, justice, and strong institutions

Open Access status: hybrid

OpenAlex ID: W4413435901