Optimizing Internal Revenue Generation for Enhanced Public Service Delivery in the 5th Class Municipalities in Camarines Norte

This study examined the status of internal revenue generation and its optimization for enhanced public service delivery in the fifth-class municipalities of Camarines Norte, specifically Municipality A and Municipality B, over the period from 2021 to 2023. It sought to provide answer on the following: 1) the status of internal revenue generation, focusing on both tax and non-tax revenues and examining trends and patterns; 2) the status of public service delivery, focusing on allocation and utilization of funds, particularly in health services, social welfare, and gender and development programs; 3) the issues encountered affecting internal revenue generation that affects the delivery of public service; and 4) the policy development to address the identified issues relative to internal revenue generation. The study employed a descriptive research design, using documentary analysis, structured questionnaires, and interviews to collect data on internal revenue generation and public service delivery. Municipal records were examined to assess actual tax and non-tax revenue collections and fund allocations, expenditures, and utilization rates in key service areas. Respondents included 393 taxpayers, selected through stratified sampling, along with municipal employees from the Treasurer’s and Budget Offices.