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Effect of Republic Act 10963 “Tax reform for Acceleration and inclusion (Train) Law” on the collection Performance in Income Tax of one Revenue District in Nueva Ecija( Vol-7,Issue-6,June 2021 ) |
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Author(s): Arianne Dawn R. Cuellar, Sharmine S. Lopez, Sheryl A. Pingkian, Dean Victoria M. Reyes, Marilou P. Pascual |
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Keywords: |
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Collection, income tax, revenue, taxation, TRAIN Law. |
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Abstract: |
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The study was conducted in one of Nueva Ecija's Revenue District Offices. Thirty (30) revenue officers assigned to the assessment, client assistance, collection, and compliance sections, as well as twenty (20) taxpaying citizens, participated in the study. The researchers found out that the effects of the TRAIN LAW on the collection performance in Income Tax for the taxable year 2018 and 2019 of the said revenue district office gradually improved on its full implementation by the year 2019, despite the decrease in collections from the personal income taxes of purely compensation and purely business income earners but still the collections from mixed-income earners [1] increases in 2018 and there is a positive growth in tax revenues collected from personal income taxes in 2019. |
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| Article Info: | |
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Received: 05 May 2021; Received in revised form: 03 Jun 2021; Accepted: 16 Jun 2021; Available online: 23 Jun 2021 |
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