Factors Affecting Collection of Real Property Tax in the Provincial Treasurer's Office of Nueva Ecija

Abstract

This paper focused on studying the factors affecting the collection of real property tax in the Provincial Treasurer’s Office of Nueva Ecija, Philippines. The respondents were the twenty-seven (27) Municipal Treasurers of the municipalities of Nueva Ecija. The study was guided by the Principles of Theories of Taxation. Specifically, this study aimed to: 1) determine the level of adherence of the Provincial Treasurer’s Office of Nueva Ecija with the Basic Principles of Sound Tax System; 2) analyze the collection efficiency of Real Property Tax; and 3) determine the problems/challenges met in the collection of Real Property Tax. The study used a mixture of qualitative and quantitative method. The data was sourced from the Provincial Treasurer’s Office, which is the Checklist of twenty-seven (27) municipalities with corresponding Real Property Tax Collection and Target Collection for the year 2016. It also involved the description and determination of efficiency through observation and analysis of the data gathered and observed. The Efficiency Index was used. The study showed the need for strict adherence with the Basic Principles of Sound Tax System.