Reform is making changes to a system in order to

Reform is making changes to a system in order to improve it.
Acceleration is the act of moving faster or making it quick.
Inclusion is covering all members of society.
Grocery Stores sell variety of goods and are bigger compared to sari-sari stores
Importance of the Study
This study will serve as basis for the next package of the tax reform and future
tax reforms. This study will give an insight on what challenges seriously affected the
business owners and what strategies would be effective in addressing the upcoming
packages of the tax reform.
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This study will help prepare business owners on the impact of tax reform since
TRAIN’s effect is for medium to long-term.
This study will also help business analyst to suggest more strategies regarding
the implementation of TRAIN Law that would be beneficial for the business owners.
For the consumers, this study will provide information of the effect of TRAIN law
regarding the prices of goods and not to blame the business owners for they are only
following the implementation of the law. Also, this will help consumers to understand
that business owners also face challenges with the new tax system.
For the business students, this study will provide a lesson on how the business
owners face challenges and come up with strategies for their businesses to succeed.
This information will help future business owners face tax reforms and succeed in their
future businesses.
Chapter II
DESIGN AND METHODOLOGY
This chapter presents the research design in the study, locale and population of
the study, data gathering tool, validation of data, data gathering procedures and
treatment of data.
Research Design
The researchers used the quantitative and qualitative design. The researchers
used survey technique and interview as tools in gathering information.
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Locale and Population of the Study
This study was conducted in Central Bontoc. It is conducted in Central Bontoc
which is composed of Bontoc Ili, Samoki, Caluttit and Poblacion since Bontoc is the
center of trade in Mountain Province and where most business establishments are
found. Bontoc is the capital town in Mountain Province.
Figure 1. Location Map of the Study
The respondents of the study include 13 grocery owners registered with the
Local Government of Bontoc since they are the establishment offering wide variety of
products and thus the effect of TRAIN law is felt. With the TRAIN law being
implemented, additional taxes were imposed on the commodities they are selling which
affect smaller stores that purchase their goods from the groceries and also the
consumers who purchase their daily needs in the groceries.
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Data Gathering Tool
This study used the quantitative and qualitative technique where survey
questionnaires and interview were used to gather data.