Modes of Payment and Challenges Encountered by Real Property Taxpayers: An Evaluation

Abstract

This study aimed to determine the services received by the taxpayers on real property revenue in Talavera, Nueva Ecija, Philippines. It utilized a descriptive method of research and focused on the modes of payment utilized by 127 respondents and the challenges they’ve encountered in paying their taxes. Results of the study show that majority of the taxpayers were females in the age bracket of 41-50 years old, married, Roman Catholics, college degree holders working in the local government units with a monthly income between P10,000.00 to P19,999.00 ($200 to less than $400) and are good taxpayers. Their modes of payment were through technological devices such as cellular phones. The high amount of real tax revenue, penalties, excessive collections, and increasing taxes were the most common challenges encountered by the taxpayers. They are in favor of paying the taxes semi-annually. Based on the conclusions of the study the following recommendations were offered: Continuing awareness and education about the income tax returns collections in the whole town must be prioritized and the participation and collaborations of the church and local government in revenue collections as social and moral obligations of responsible Filipino citizen must be strengthened.