Fiscal Implication of Agrarian Reform Program to the Real Property Tax Collection in Negros Occidental

Abstract

Property taxation is a component of land governance policies, processes, and institutions that relies on a land administration system, efficient property market, and secure legal rights. This study assessed the fiscal implication of the Comprehensive Agrarian Reform Program (CARP) in the real property tax (RPT) collection when municipalities are grouped by income classification, size of the area, and land classification. This descriptive-comparative and correlational research used secondary data and a checklist administered to 19 treasurers of a first-class province. Using descriptive and inferential analyses, the study yielded "very great" negative fiscal implications. No significant differences were found when municipalities were grouped as to income and size but a significant difference when areas were identified by classification. There is a significant relationship between the financial implication and the size of the area covered. The respondents encountered challenges. The study recommends revenue generation strategies, legislative support, and livelihood for agrarian beneficiaries.

Keywords

• property taxation
• agrarian reform
• fiscal implication
• negros occidental