2025 IJRSE – Volume 14 Issue 10
Available Online: 20 May 2025
Author/s:
Pardiñas, Allen S.*
Nueva Vizcaya State University, Philippines (pardinasallen26@gmail.com)
Ordoñez, Arcadia Alice T.
Nueva Vizcaya State University, Philippines (arcadiaalice1965@gmail.com)
Abstract:
This study investigates the implementation of the Real Property Tax (RPT) system and its relationship to revenue collection efficiency in selected first-class municipalities of Nueva Vizcaya, specifically Bambang, Bayombong, and Solano. Employing a descriptive research design, the study assessed the operational practices, institutional capacities, and technological adoption of the Municipal Assessor’s and Treasurer’s Offices. The primary objectives were to determine the levels of RPT implementation and revenue collection efficiency, examine the strength of their correlation, and formulate actionable recommendations to improve fiscal governance. Data were gathered through structured surveys and on-site validations, involving 70 respondents chosen through stratified sampling techniques to ensure balanced representation. Findings revealed that RPT implementation was perceived as very highly implemented, especially in tax assessment procedures, highlighting strong adherence to valuation schedules and classification standards. Revenue collection efficiency was likewise rated as very effective, driven by robust internal control mechanisms, competent personnel, and consistent enforcement of tax laws. Nevertheless, the area of technology adaptation, particularly the integration of digital tools and geographic information systems (GIS) was found to be insufficiently developed, limiting operational efficiency in some municipalities. Statistical analysis confirmed a significant positive correlation between RPT implementation and revenue collection efficiency, implying that improvements in property tax systems directly contribute to better revenue outcomes. In response, the study recommends a comprehensive reform strategy focused on digital modernization, professional capacity-building, system integration, and strengthened taxpayer compliance. These measures are essential for enhancing the effectiveness, transparency, and sustainability of local government revenue administration.
Keywords: first-class municipality, real property tax, revenue collection efficiency
DOI: https://doi.org/10.5861/ijrse.2025.25115
Cite this article:
Pardiñas, A. S., & Ordoñez, A. A. T. (2025). Real property tax implementation and revenue collection efficiency of first-class municipalities in Nueva Vizcaya. International Journal of Research Studies in Education, 14(10), 1-16. https://doi.org/10.5861/ijrse.2025.25115
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