REVENUE GENERATING PRACTICES ON MUNICIPAL LOCAL GOVERNMENT UNITS: A DUAL-CASE STUDY

This research focused on how two municipalities in Agusan del Sur - Talacogon and Sta. Josefa - manage their local income sources. Through interviews with government workers involved in revenue work, the study tried to understand what they do to raise funds and how they make those efforts sustainable. It paid attention to their rules, programs, tools, and the actual experiences they go through on the ground. The results pointed to four areas that matter most. First is their move to update outdated tax codes. Second is their use of town-owned markets and terminals to bring in earnings. Third is their shift to digital tools that help them keep better records and find gaps in collections. And last is their effort to keep going even when they deal with poor harvests, economic limits, or changes in leadership. It’s clear that these towns, though far from urban centers, are trying to manage their own financial future. Instead of waiting for national help, both LGUs make do with what’s around them. The study recommends small but steady steps: support local staff with training, improve systems one part at a time, and involve people more in decisions that affect taxes and public spending. Other towns in the same situation might find these approaches useful for building their own way forward.