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Unformatted text preview: e see Bird, R. & Vaillancourt, F. (1997) Figure 2.2 City Government Organization Structure in the Philippines NGA
:ial/Departments Optional Social Welfare
Tax Environment &
Sanitation Office Note: NGA - National Government Agencies
NGO - Non-Government Organization Tourism
Officer prioritization, though little attempt has been made towards benchmarking municipal services
or in terms of performance assessment of local governments in service delivery.
Largely concerned with division of power, roles and responsibilities of various levels
of governance, the literature on fiscal decentralization assumes the existence of institutions
and institutional capacity to undertake revenue generation and service delivery at the local
level'. Revenue mobilization procedure is intensive, involving tax design and enactment,
setting of user charges, estimating subsidies, information collection, identification of tax
payers and beneficiaries, assessment of liabilities, enforcement and collection. Problems with
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This document was uploaded on 01/27/2014.
- Winter '13