Fiscal implications of the Local Goverment Code of 1991 / (Record no. 7095)

000 -LEADER
fixed length control field 01438naa a2200193Ia 4500
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 160503s9999 xx 000 0 und d
001 - CONTROL NUMBER
control field art0665
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Manasan, Rosario G.
245 ## - TITLE STATEMENT
Title Fiscal implications of the Local Goverment Code of 1991 /
300 ## - PHYSICAL DESCRIPTION
Extent p.1-58
490 ## - SERIES STATEMENT
Series statement Vol. 19 No. 1 First Sem 1992
520 ## - SUMMARY, ETC.
Summary, etc. This study aims to analyze some of the provisions of the 1991 LGC as these impact on the financial position of LGUs as well as to highlight their other fiscal consequences. The approach followed was to stimulate the fiscal repercussions of the Code provisions - singly and in combination with one another - and to compare the results thus obtained with the situation that would prevail if the Code were not effected. Where generalizations cannot be made with certainty, this paper presents illustrative examples based on actual data from specific LGUs to accentuate certain ramifications of the Code. In doing so, these LGUs were assumed to exhibit same level of collection efficiency before and after Code implementation. Likewise, the tax base of any given LGU was assumed to increase at a rate equal to its historical growth rate
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Local Government Code
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Local Government Code - Fiscal aspects
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element PIDS JPD 1992
773 ## - HOST ITEM ENTRY
Record control number 0115-9143
Title Journal of Philippine Development
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier http://dirp3.pids.gov.ph/ris/pjd/pidsjpd92-1fiscal.pdf
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Journal Articles
Source of classification or shelving scheme

No items available.

Philippine Institute for Development Studies | Powered by Koha