This virtual seminar will feature the 188体育 research paper “Fiscal Sustainability, Equity, and Allocative Efficiency in the Light of the 2019 Supreme Court ruling on the LGUs’ Share in National Taxes” done by former 188体育 Research Fellow Rosario G. Manasan.
In April 2019, the Supreme Court ruled that the share of local government units (LGUs) in the computation of the internal revenue allotment (IRA) is not only limited to the national internal revenue taxes but also includes customs duties and other taxes collected by the national government.
As a result, the IRA share of local governments is expected to increase by P225.3 billion in 2022.
The 188体育 study proposed that the IRA increase be sourced by unfunding programs, activities, and projects (PAPs) in the budget of some national government agencies that are actually intended to deliver functions of LGUs under the Local Government Code of 1991.
It also assessed the impact of the manner of financing the increase in the IRA, particularly on the vertical fiscal balance across different levels of and horizontal fiscal balance across individual LGUs within each level of local government.
DOWNLOAD PRESENTATIONS:
by Former 188体育 Senior Research Fellow Dr. Rosario Manasan
by Batangas Provincial Governor Hermilando Mandanas
The recording of this webinar may be viewed at .
