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Structure of business taxes in selected towns of Cavite / by Rozel H. De Jesus.

By:

De Jesus, Rozel H [author]

Contributor(s):

Ebo, Jenny Beb F [adviser]

Material type: Text

TextLanguage: English Publication details: Indang, Cavite : 2013. Cavite State University - Main CampusDescription: xiii, 56 pages : illustrations ; 28 cmContent type:

text

Media type:

unmediated

Carrier type:

volume

Subject(s):

DDC classification:

336.2 D36 2013

Online resources:

Click here to view thesis abstract and table of contents

Production credits:

College of Economics, Management and Development Studies (CEMDS)

Abstract: DE JESUS, ROZEL HATID. Structure of Business Taxes in Selected Upland Towns of Cavite. Undergraduate Thesis. Bachelor of Science in Business Management major Economics. Cavite State University, Indang, Cavite. April 2013. Adviser: Mrs. Jenny Beb F. Ebo. This study was conducted to analyze the structure of business taxes in selected upland towns of Cavite from year 2007 to 2011. The study specifically aimed to (1) determine the compositions/structure of business taxes in selected upland towns of Cavite; (2) determine the amounts of business tax collected in selected upland municipalities of Cavite from 2007 to 2011; (3) determine the changes in the amount of business tax collected from year to year; (4) determine the percentage contribution of business taxes to the revenue of selected Local Government Units in Cavite. The study was conducted in selected the municipalities of Upland Cavite namely: Alfonso, General Emilio Aguinaldo, Maragondon and Tagaytay from November 2012 to December 2013. Secondary data were obtained from respective Municipal Business Licensing Office, Municipal Treasury and Municipal Accounting Office. The data were analyzed using descriptive statistical tool. These were presented using tables, figures, average, percent and graphs. In the four municipalities of Upland Cavite, it was observed that the bigger the municipality, the higher the number of business establishments they usually have. Number of business establishments also has an effect to it because the higher the number of business establishments the higher business tax collection the municipality will have, because if you will take in the case of Tagaytay City, a second class city, they have the highest number of business establishments they also had the highest amount of business tax collection, while General Emilio Aguinaldo, a fifth class municipality, with small number of business establishments they also had the lowest business tax collection among the four towns. Among the seven types of businesses the Trade group had the highest composition from year 2007 to 2011 particularly in the towns of Alfonso. General Emilio Aguinaldo, Maragondon and Tagaytay City. The lowest component of business establishments in Alfonso, General Emilio Aguinaldo and Maragondon were those under Recreation while in Tagaytay City, it was Mabufacturing/Production. It was observed that business tax collection in General Emilio Aguinaldo, Maragondon and Tagaytay City were increasing every year while in the municipality of Alfonso the tax collection slightly decrease in year 2010 but it increased in year 2011. Increased and decreased in the business tax collections were not merely the result of the change in the number of business establishments but also from the decisions made by the administration of every municipality. Findings of the study show that among the towns under study, Alfonso, had the highest contribution of business taxes to its revenue (11.88%). On the other hand, business establishments from General Emilio Aguinaldo, Maragondon and Tagaytay City had almost the same percentage of contribution with 2.05 percent, 3.02 percent and 3.95 percent, respectively. Business taxes had valuable contribution to the revenue of Local Government Units. Hence, annual increases in thebusiness tax collection can generate a big increase in revenue or income of municipalities. Based on the results of the study, the author highly recommends that the business owners should pay their taxes regularly. This will increase the income of their respective municipalities. The business owners must be responsible enough in performing their duties in the municipality where they belong. For Local Government Officers, they must continue their practice in regularly checking the business permit in but, it is much better to have a reasonable way when to increase the business tax to be imposed. Further studies regarding business taxes should also be conducted in the future.

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Item type	Current library	Collection	Call number	Materials specified	URL	Status	Notes	Date due	Barcode
Theses / Manuscripts	Ladislao N. Diwa Memorial Library Theses Section	Non-fiction	336.2 D36 2013 (Browse shelf(Opens below))		Link to resource	Room use only	T-5376		00008859

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Previous	336.2 An8 2004 A Study on business tax collection in Cavite /	336.2 B86 2005 Analysis of tax collection in three cities of Cavite /	336.2 C81 1999 A Study on business taxation in the Philippines /	336.2 D36 2013 Structure of business taxes in selected towns of Cavite /	336.2 F31 2019 Revenue and expenditure of Cities and Towns in Cavite from 2013 to 2017 /	336.2 M27 2018 Local government units' collection and utilization of real property tax under Special Education Fund Act in Cavite for the year 2012-2016 /	336.2 N67 2003 Trend analysis of taxation in the municipality of Indang /	Next

Thesis (BS Business Management--Business Economics) Cavite State University

Includes bibliographical references.

College of Economics, Management and Development Studies (CEMDS)

DE JESUS, ROZEL HATID. Structure of Business Taxes in Selected Upland Towns of Cavite. Undergraduate Thesis. Bachelor of Science in Business Management major Economics. Cavite State University, Indang, Cavite. April 2013. Adviser: Mrs. Jenny Beb F. Ebo.
This study was conducted to analyze the structure of business taxes in selected upland towns of Cavite from year 2007 to 2011. The study specifically aimed to (1) determine the compositions/structure of business taxes in selected upland towns of Cavite; (2) determine the amounts of business tax collected in selected upland municipalities of Cavite from 2007 to 2011; (3) determine the changes in the amount of business tax collected from year to year; (4) determine the percentage contribution of business taxes to the revenue of selected Local Government Units in Cavite. The study was conducted in selected the municipalities of Upland Cavite namely: Alfonso, General Emilio Aguinaldo, Maragondon and Tagaytay from November 2012 to December 2013. Secondary data were obtained from respective Municipal Business Licensing Office, Municipal Treasury and Municipal Accounting Office. The data were analyzed using descriptive statistical tool. These were presented using tables, figures, average, percent and graphs. In the four municipalities of Upland Cavite, it was observed that the bigger the municipality, the higher the number of business establishments they usually have. Number of business establishments also has an effect to it because the higher the number of business establishments the higher business tax collection the municipality will have, because if you will take in the case of Tagaytay City, a second class city, they have the highest number of business establishments they also had the highest amount of business tax collection, while General Emilio Aguinaldo, a fifth class municipality, with small number of business establishments they also had the lowest business tax collection among the four towns. Among the seven types of businesses the Trade group had the highest composition from year 2007 to 2011 particularly in the towns of Alfonso. General Emilio Aguinaldo, Maragondon and Tagaytay City. The lowest component of business establishments in Alfonso, General Emilio Aguinaldo and Maragondon were those under Recreation while in Tagaytay City, it was Mabufacturing/Production. It was observed that business tax collection in General Emilio Aguinaldo, Maragondon and Tagaytay City were increasing every year while in the municipality of Alfonso the tax collection slightly decrease in year 2010 but it increased in year 2011. Increased and decreased in the business tax collections were not merely the result of the change in the number of business establishments but also from the decisions made by the administration of every municipality. Findings of the study show that among the towns under study, Alfonso, had the highest contribution of business taxes to its revenue (11.88%). On the other hand, business establishments from General Emilio Aguinaldo, Maragondon and Tagaytay City had almost the same percentage of contribution with 2.05 percent, 3.02 percent and 3.95 percent, respectively.
Business taxes had valuable contribution to the revenue of Local Government Units. Hence, annual increases in thebusiness tax collection can generate a big increase in revenue or income of municipalities. Based on the results of the study, the author highly recommends that the business owners should pay their taxes regularly. This will increase the income of their respective municipalities. The business owners must be responsible enough in performing their duties in the municipality where they belong. For Local Government Officers, they must continue their practice in regularly checking the business permit in but, it is much better to have a reasonable way when to increase the business tax to be imposed. Further studies regarding business taxes should also be conducted in the future.

Submitted to the University Library 04-24-2014 T-5376