Barangay Tax Legislation and its Implementation for Community Development in the Province of Ilocos Sur

Abstract

This study aimed primarily to know the status of barangay tax legislation and its implementation for community development in the province of Ilocos Sur. It also attempted to look into the profile of the respondents who were mostly barangay officials and some residents. It also attempted to know the following: 1) the sources of revenue for the barangay; 2) the sufficiency of these revenues for barangay development; 3) the hindrances to generate funds
for the barangay; and 4) the factors affecting the formulation of policies/ordinances on the generation of income and its implementation for barangay development. Gathered through the questionnaires as the primary tool, the data were supplemented by informal personal interviews. Findings show that barangay officials were incapable of generating funds for the barangay to make their barangays self-sufficient. There were many reasons cited. Economically, majority of the people were poor. Capital was lacking for small-scale business. Farm-to-market roads were terribly bad especially during rainy season. Politically, there was lack of strict implementation of ordinances.
Brainstorming/discussion among barangay officials should be conducted. Socio-culturally, barangay officials were indolent, had low education, and were not united. The people didn't cooperate with their barangay officials and disliked the ordinances to be implemented. Most ofthe barangay folks had low income. They believed that collecting taxes make people poorer. These economic, political, and socio-culturalfactors were aggravated by the lack of technical assistance from the government or non-government organizations. And some places were isolated especially during rainy season.