Local Revenue Collection Strategies and Tax Collection Performance of The City of Koronadal, South Cotabato

This study assessed the effectiveness of local revenue collection strategies and their impact on tax collection performance of the City of Koronadal, South Cotabato. It sought to determine the socio-economic profile of taxpayers, evaluate the perceived effectiveness of various revenue collection strategies, analyze actual tax collection performance from 2021 to 2023, and examine the relationship between these factors. Employing a descriptive-correlational research design, the study surveyed 329 business taxpayers selected through stratified random sampling. Data analysis was conducted using descriptive statistics, ANOVA, and multiple regression analysis. Findings revealed that most taxpayers were middle-aged (40-49 years old), married, and college-educated, operating primarily micro and small retail businesses located in Zones I and Zone II. Revenue collection strategies were rated effective, particularly in administrative capacity, taxpayer education, and enforcement measures. The City consistently surpassed tax collection targets for real property and business taxes, although shortfalls were noted in economic enterprises. ANOVA results indicated significant differences in perceptions of collection strategies based on business location, nature of business, and gross income. Tax collection performance also varied significantly by age and marital status, with younger and single taxpayers showing better compliance. However, no significant relationship was found between socio-economic profiles, revenue collection strategies, and tax collection performance, suggesting external factors play a more critical role. The study recommends strengthening digital tax systems, tailored taxpayer education, and strategic incentive programs to sustain and enhance revenue collection.