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Gems in LGU Fiscal Management: a Compilation of Good Practices


  • Manasan, Rosario G.
  • Villanueva-Ruiz, Eden C.


Recognizing that the lack of financial resources to support the provision of basic services and to fund local development plans is a critical concern at the local level to attain improvements in key human development outcomes, the paper discusses the different sources of LGU revenues, both traditional and nontraditional. Moreover, the study presents corresponding issues (e.g., complex tax structures) that hamper efficient revenue generation/mobilization and at the same time emphasizes that there is some scope for local initiative and for some LGUs to do better than others by presenting examples of “good practices” which show innovative ways of some LGUs to overcome these hurdles. From here, a menu of policy actions that is aimed at enhancing not just LGU revenue generation and mobilization but also strategic allocation was drawn.

Suggested Citation

  • Manasan, Rosario G. & Villanueva-Ruiz, Eden C., 2006. "Gems in LGU Fiscal Management: a Compilation of Good Practices," Discussion Papers DP 2006-16, Philippine Institute for Development Studies.
  • Handle: RePEc:phd:dpaper:dp_2006-16

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    References listed on IDEAS

    1. Montobbio, Fabio & Rampa, Francesco, 2005. "The impact of technology and structural change on export performance in nine developing countries," World Development, Elsevier, vol. 33(4), pages 527-547, April.
    2. Dijk, van M., 2001. "The Determinants of Export Performance in Developing Countries: The Case of Indonesian Manufacturing," Working Papers 02.01, Eindhoven Center for Innovation Studies.
    3. Ozcelik, Emre & Taymaz, Erol, 2004. "Does innovativeness matter for international competitiveness in developing countries?: The case of Turkish manufacturing industries," Research Policy, Elsevier, vol. 33(3), pages 409-424, April.
    4. Alessandro STERLACCHINI, 2000. "The determinants of export performance: A firmlevel study in Italian Manufacturing," Working Papers 142, Universita' Politecnica delle Marche (I), Dipartimento di Scienze Economiche e Sociali.
    5. Alessandro Sterlacchini, 2001. "The determinants of export performance: A firm-level study of Italian manufacturing," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 137(3), pages 450-472, September.
    6. Sanjaya Lall, "undated". "Export Performance and Competitiveness in the Philippines," QEH Working Papers qehwps49, Queen Elizabeth House, University of Oxford.
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    Cited by:

    1. Layug, Allan S., 2009. "Triangulation Framework for Local Service Delivery," Discussion Papers DP 2009-37, Philippine Institute for Development Studies.

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    resource mobilization; revenue generation; LGU revenue sources; LGU good practices;

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