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International Journal of Advanced Engineering, Management and Science

Strategies of Local Government Units (LGUs) to improve Business Tax Collections during the Covid-19 Pandemic

( Vol-7,Issue-8,August 2021 )

Author(s): Joaila B. Dela Cruz, Eileen Joy S. Domingo, Nesle G. Dungca, Angelika Mariz F. Francisco, Marivic DC. Gonzales, Jocelyn B. Cruz

Total View : 522
Downloads : 164
Page No: 07-11
ijaems crossref doiDOI: 10.22161/ijaems.78.2


Business Tax, Collections, Digital Facility, Local Government Units,Tax Revenue.


This study gave details on the strategies used by Local Government Units (LGUs) to boost business tax collection during the COVID-19 pandemic. The study's findings also revealed the impact of the Pandemic on tax collection. The survey questionnaire was employed to gather data, and the descriptive method of study was applied. During the data collection period, the respondents were limited to the available personnel of the Cabanatuan City Treasurer's Office. The key statistical techniques employed in evaluating and interpreting the research data were descriptive statistics such as weighted mean and percentages. The results demonstrated that during the pandemic, tax collection was hampered by temporary or permanent business closures, and curtailed operations resulted in lower revenue for enterprises. The LGUs can deploy a digital facility for business tax assessment and payment, which promotes taxpayer compliance and aids the government in meeting its target collections during the pandemic while following minimal health protocols. Furthermore, retaining all essential information on taxpayers,using digital platforms, assists the LGUs in disseminating information about tax dues and extensions of payment deadlines.

Article Info:

Received: 14 Jul 2021; Received in revised form: 09 Aug 2021; Accepted: 15 Aug 2021; Available online: 20 Aug 2021

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