Implementation of the Revised Revenue Code in the Municipality of Laur: A Policy Analysis

Abstract

A study was conducted in the Municipality of Laur to describe and analyze the Implementation of the Revised Revenue Code of the Local Government Unit of Laur. It focused on the policy processes: agenda setting, policy formulation, legitimation, implementation, monitoring and evaluation. The study was a qualitative historical design that systematically seeks to glean and interpret past events and information about the local law mentioned, advancement, and potential impacts through past events to anticipate the future. In addition, the methods utilized were through the conduct of documentary analysis adopted in the past research. It was revealed that each phase of the policy process affects the implementation of the local policy, the Revised Revenue Code. Therefore, the delay in the drafting, adoption, and implementation was caused by multifaceted problems from the legislator, the nature of the policy, and most importantly, the adverse reactions of the taxpayers. The significant finding is the resistance of the taxpayer to the increase in taxes imposed by the municipal government. As a result, the study presented a plan of action to solve the findings, including measures to be taken, objectives, and strategies. Furthermore, creating a timeline for the target and feasible years of revision to legislate local ordinances and policies affecting the local government unit operations is highly suggested.