Enhanced Tax Revenue Assessment and Collection System Through the Lens of the Municipal Treasurers and Assessors

This study explored the implementation of the Enhanced Tax Revenue Assessment and Collection System (ETRACS) in all municipalities within the Province of Davao del Norte, Philippines, focusing on practices, challenges, and corresponding recommendations as perceived by personnel from the Municipal Assessor’s Office (MASSO) and Municipal Treasurer’s Office (MTO). The study employed a qualitative approach using Key Informant Interviews (KIIs) with both assessors and treasurers across multiple LGUs.