Revenue Generation Program of Cities: Implementation, Effectiveness, Challenges, and Best Practices

Tax revenue from local sources constitutes a major source of income for local government units. In the ASEAN, revenues suffered a sharp downturn, due to the pandemic. In the Philippines, the slowdown in economic activities increased unemployment and decreased local revenues. This study determined the extent of implementation of revenue generation programs in cities for the fiscal years 2019-2020 as assessed by 312 implementers and 411 stakeholders. It also assessed the effectiveness of the collection strategies employed and investigated the challenges encountered as well as best practices in implementing revenue generation programs. Using descriptive analysis, the results revealed that the implementation of the revenue generation program is to a great extent. Collection strategies employed were found effective. Three groups of challenges emerged; challenges common to treasurers and assessors, for assessors and challenges for treasurers. The best practice recommended is adopting the electronic payment system. Implementation of revenue-generation programs using effective collection strategies results in self-reliant cities.