CHAPTER 4

PRESENTATION, ANALYSIS, AND INTERPRETATION OF DATA

This chapter provides the analysis and interpretation of the

various data collected as a response to the research problems as

specified in the first chapter. As a result, there are three primary issues

covered in this chapter. The first issue is the profile of the respondents.

The second matter is the community assesses the efficiency of the

barangay in collecting tax revenue for business establishments as to

source of income, usage of collected tax and benefits of the

community. The third concern is the level of effectiveness of tax

revenue for business establishment ordinance at the barangay level in

terms of community awareness, enforcement and sanction and

penalty. The data was based on gathered respondents in Barangay

Amotag, Aroroy , Masbate.

Description of the Residents

The first data deals with the description of the Barangay Amotag,

Aroroy, Masbate, residents who are respondents to this study. The

respondents are grouped based on their age, sex, civil status, highest

educational attainment, and length of residency. As shown in Table 1,

the information gathered is evaluated using frequency, percentage,

and ranking.
 Table 1

Profile of the Residents

n = 100

Frequenc
Profile % Rank
y
1. Age
18 - 25 years old 11 11.0 6
26 – 30 years old 21 21.0 2
31 – 35 years old 16 16.0 3
36 – 40 years old 12 12.0 5
41 – 45 years old 27 27.0 1
46 – 50 years old 13 13.0 4
Total 100 100.0
2. Gender
Male 46 46.0 2
Female 54 54.0 1
Total 100 100.0
3. Civil Status
Single 31 31.0 2
Married 59 59.0 1
Divorced 7 7.0 3
Widowed 3 3.0 4
Total 100 100.0
4. Highest Educational Attainment
Elementary Graduate 7 7.0 5
High School Undergraduate 14 14.0 3
High School Graduate 17 17.0 2
College Undergraduate 50 50.0 1
College Graduate 12 12.0 4
Total 100 100.0
5. Length of Residency
6 – 10 years 2 2.0 6
11 – 15 years 3 3.0 5
16 – 20 years 19 19.0 3
21 – 25 years 31 31.0 1
26 – 30 years 16 16.0 4
Above 30 years 29 29.0 2
Total 100 100.0
 Age. The age distribution of the respondents reveals a diverse

range of age groups, each with distinct characteristics that can

influence their perspectives on community issues. The largest age

group is 26 to 30 years old, making up twenty-one (21.0%) percent of

the sample. This group represents individuals who are often in the

early stages of their careers and personal lives, and their perspectives

may be shaped by their current professional and social experiences.

Following this, the age group of 41 to 45 years old constitutes

twenty-seven (27.0%) percent of the respondents. This segment

represents individuals who are typically well-established in their

careers and may be more focused on long-term community issues and

stability. Their views on community regulations might be informed by a

combination of professional responsibilities and family considerations.

The age group of 31 to 35 years old comprises sixteen (16.0%)

percent, while those aged 46 to 50 years old account for thirteen

(13.0%) percent. These groups, while smaller, are significant as they

provide insights into the perspectives of individuals who are either

advancing in their careers or nearing retirement. Their opinions on

community matters might be influenced by their life stages and

experiences.

The younger age group of 18 to 25 years old makes up eleven

(11.0%) percent of the respondents. This segment represents young

adults who may still be in education or early in their professional

careers. Their views could be influenced by their transitional life stage,

which often involves significant personal and career development.

Lastly, the age group of 36 to 40 years old comprises twelve

(12.0%) percent. Individuals in this group are typically in a phase of

consolidating their professional achievements and family

responsibilities, which could impact their perspectives on community

issues.

Sex. The gender distribution among respondents shows a slight

majority of females, comprising fifty-four (54.0%) percent, compared to

forty-six (46.0%) percent males. This slight female majority provides a

balanced yet slightly skewed perspective on gender-related issues

within the community.

The higher representation of females could influence the overall

perceptions and responses regarding community regulations and

policies. Female respondents might bring a different perspective to

issues such as family welfare, community support systems, and public

health, reflecting their unique experiences and social roles.

Male respondents, making up forty-six (46.0%) percent of the

sample, contribute valuable perspectives influenced by their social and

professional roles. The gender balance, though slightly in favor of

females, ensures that both male and female viewpoints are considered

in the analysis of community issues and the effectiveness of local

ordinances.
 Civil Status. The civil status distribution among respondents

provides insights into their family dynamics and life situations, which

can significantly affect their views on community regulations. A

majority of respondents are married, comprising fifty-nine (59.0%)

percent. This large proportion suggests that family-related concerns,

such as safety and economic stability, are likely to be significant

factors in their evaluation of community issues.

Single respondents make up thirty-one (31.0%) percent. Their

perspectives may be shaped by their individual life experiences and

priorities, which might differ from those of married individuals. Single

respondents may focus more on personal freedom and career-related

issues rather than family dynamics.

The group of divorced respondents accounts for seven (7.0%)

percent, while the widowed respondents make up three (3.0%)

percent. These groups may have unique perspectives based on their

personal experiences with changes in family structure. Their views

could be influenced by their needs for social support and adjustments

to their family situations.

The civil status distribution highlights the importance of family

and relationship status in shaping individuals' views on community

regulations. The predominance of married respondents indicates that

family-related issues are likely to be prominent considerations in their

assessment of local ordinances and policies.

 Highest Educational Attainment. Educational attainment

among respondents is varied, reflecting a broad spectrum of

educational backgrounds. The largest group consists of those with

some college education, making up fifty (50.0%) percent of the

sample. This high percentage indicates a significant portion of the

population with a moderate level of higher education, which could

influence their ability to understand and critically assess community

issues and regulations.

High school graduates follow with seventeen (17.0%) percent,

reflecting a solid educational foundation that may impact their

perspectives on local policies. College graduates account for twelve

(12.0%) percent, contributing to the pool of respondents with

advanced educational backgrounds and potentially more analytical

viewpoints.

High school undergraduates represent fourteen (14.0%) percent,

and elementary graduates make up seven (7.0%) percent of the

sample. These groups have varying levels of engagement with

community issues based on their educational experiences. The

diversity in educational attainment highlights the need to consider

different levels of understanding when analyzing responses to

community regulations.

Length of Residency. The length of residency among

respondents provides insights into their familiarity with the community

and its regulations. The largest group, comprising thirty-one (31.0%)

percent, has lived in Barangay Poblacion for 21 to 25 years. This long-

term residency suggests a deep familiarity with the community’s

development and historical context, which can significantly influence

their views on local ordinances and policies.

Those who have resided in the area for 16 to 20 years make up

nineteen (19.0%) percent of the sample, indicating substantial

experience with community dynamics. Their perspectives might reflect

a blend of long-term observations and recent changes.

Respondents who have lived in Barangay Poblacion for 26 to 30

years account for sixteen (16.0%) percent, while those who have lived

there for 11 to 15 years make up three (3.0%) percent. These groups

provide additional layers of experience and insights into community

issues.

The smallest group, comprising two (2.0%) percent, includes

individuals who have resided in the area for 6 to 10 years. Although

this group is relatively small, their recent experiences offer valuable

perspectives on recent developments and changes in community

regulations.

The demographic profile of respondents from Barangay

Poblacion, Baleno, Masbate provides a comprehensive understanding

of the community’s composition. The varied age groups, gender

distribution, educational backgrounds, civil status, and lengths of

residency offer essential context for analyzing the effectiveness of

local ordinances and policies. By examining these demographic

variables, the study can better assess how different segments of the

population perceive and are affected by community regulations. This

detailed analysis is crucial for developing policies that are responsive

to the diverse needs and concerns of all residents, ensuring a more

effective and equitable approach to community governance.

 Table 2

Community Assesses the Efficiency of the Barangay in

Collecting Tax Revenue for Business Establishments as to/in

terms of Source of Income

n = 100

RAN
2.1 Source of Income WM DI
K
1. The barangay collects tax revenue to
4.00 E 6
generate income.
2. The barangay collects tax revenue from
taxes on stores or retailers with fixed
4.18 E 1
business establishments and gross sales or
receipts.
3. The barangay collects tax revenue at a rate
not exceeding one percent (1%) of the 4.04 E 5
gross sales or receipts.
4. The barangay collects tax revenue to meet
4.18 E 1
the needs of the community.
5. The barangay collects tax revenue to raise
4.06 E 4
funds.
6. The barangay collects tax revenue to
4.04 E 5
support its projects and initiatives.
7. The barangay collects tax revenue to have
a reliable and sufficient source of income 3.97 E 7
for the barangay.
8. The barangay can collect a reasonable
4.11 E 2
amount of money from tax revenue.
9. The barangay has seen the importance of
collecting tax revenue to improve the 3.96 E 8
community.
10. The barangay views tax revenue collection
as a source of income even after a long 4.10 E 3
time.
Grand mean 4.06 E

Legend

Descriptive
Scale Scale Limit Abbreviation
Equivalent

5 4.20 – 5.00 Highly Effective HE

4 3.40 – 4.19 Effective E

3 2.60 – 3.39 Moderately Effective ME

2 1.80 – 2.59 Less Effective LE

1 1.00 – 1.79 Not Effective at all NEA

Source of Income

Table 2 provides a detailed analysis of how the community

assesses the efficiency of the barangay in collecting tax revenue from

business establishments, focusing specifically on the source of income.

The table illustrates the community's perception of the barangay's

efforts in generating income through tax revenue, with various aspects

evaluated to determine their effectiveness.

To start, the highest weighted mean of 4.18 is attributed to two

aspects: the collection of tax revenue from stores or retailers with fixed

business establishments and gross sales or receipts, and the collection

of tax revenue to meet the needs of the community. Both aspects are
rated as effective, indicating that the community recognizes the

barangay's ability to generate income from established businesses and

views this as a crucial method of meeting community needs. This high

rating highlights the importance of a structured approach to taxation,

where businesses contribute to the barangay’s financial health.

However, the focus on these sources also suggests the need for

continuous monitoring to ensure that tax rates remain fair and that the

collected revenue is utilized efficiently to address community needs.

Next, the aspect of the barangay collecting a reasonable amount

of money from tax revenue received a weighted mean of 4.11, which is

also rated as effective. This suggests that the community views the

barangay as capable of gathering sufficient funds from tax revenue,

providing a stable financial base for its operations. The effectiveness in

this area highlights the barangay's competence in managing its

financial resources through taxation. However, the reliance on tax

revenue as a significant source of income underscores the importance

of maintaining a balance between fair taxation and the financial

burden on businesses, ensuring long-term sustainability for both the

barangay and its taxpayers.

Additionally, the perception that the barangay views tax revenue

collection as a long-term source of income is supported by a weighted

mean of 4.10, which is effective. This indicates that the community

believes the barangay has a forward-looking approach to revenue

generation, recognizing the importance of sustainable income sources.

The effective rating in this area reflects the community's confidence in

the barangay's ability to plan for the future, ensuring a steady income

stream. However, the emphasis on long-term revenue generation also

suggests the need for continuous efforts to adapt tax policies to

changing economic conditions, ensuring that the barangay remains

financially resilient over time.

Moreover, the collection of tax revenue to raise funds achieved a

weighted mean of 4.06, indicating effectiveness. This aspect highlights

the community's recognition of the barangay's efforts to gather

financial resources necessary for its operations and initiatives. The

effective rating in this area underscores the importance of fundraising

through taxation as a key component of the barangay's financial

strategy. However, the focus on raising funds through tax collection

suggests the need for transparency and accountability in how these

funds are allocated and spent, ensuring that they are used to benefit

the community and support essential services.

Furthermore, both the collection of tax revenue at a rate not

exceeding one percent (1%) of the gross sales or receipts and the

collection of tax revenue to support the barangay's projects and

initiatives received a weighted mean of 4.04, also rated as effective.

These aspects indicate that the community views the barangay’s tax

policies as reasonable and supportive of local development initiatives.

The effective rating highlights the barangay's ability to strike a balance

between generating income and supporting community projects.

However, the emphasis on maintaining a low tax rate suggests the

need for ongoing evaluation to ensure that the rate remains fair and

does not hinder business growth while still providing sufficient revenue

to fund essential projects.

The community’s perception that the barangay collects tax

revenue to generate income and to have a reliable and sufficient

source of income received weighted means of 4.00 and 3.97,

respectively, both rated as effective. These ratings indicate that the

community acknowledges the barangay's efforts to secure a stable

financial base through tax collection. The effective rating in these

areas highlights the importance of consistent revenue generation for

the barangay's financial stability. However, the focus on income

generation suggests the need for diversification of income sources to

reduce reliance on taxes and ensure a more resilient financial structure

for the barangay.

Finally, the barangay’s recognition of the importance of

collecting tax revenue to improve the community received a weighted

mean of 3.96, indicating effectiveness. This suggests that the

community believes the barangay understands the significance of tax

revenue in enhancing local infrastructure and services. The effective

rating highlights the community's support for the barangay's efforts to

use tax revenue for the betterment of the area. However, the

emphasis on community improvement suggests the need for ongoing

engagement with residents to ensure that tax funds are used in ways

that align with community priorities and needs, fostering greater trust

and support for the barangay’s initiatives.

Overall, the grand mean of 4.06 indicates that the community

perceives the barangay's efforts in collecting tax revenue for business

establishments as effective. This effectiveness reflects the

community's confidence in the barangay's ability to generate income

through taxation, ensuring financial stability and supporting local

development. However, it also highlights the importance of

maintaining transparency, fairness, and accountability in the tax

collection process to sustain community support and trust. By

addressing these aspects, the barangay can continue to improve its

efficiency in tax collection, ensuring that the revenue generated is

used effectively to meet the needs and priorities of the community.

 Table 3

Community Assesses the Efficiency of the Barangay in

Collecting Tax Revenue for Business Establishments as to/in

terms of Usage of Collected Tax

n = 100

RAN
2.2 Usage of Collected Tax WM DI
K
1. The barangay uses tax revenue to promote
4.08 E 5
economic development.
2. The barangay uses tax revenue to fund
4.13 E 2
social welfare programs and initiatives.
3. The barangay uses tax revenue to improve
4.10 E 3
the overall appearance of the barangay.
4. The barangay uses tax revenue to sustain
4.09 E 4
administrative expenses.
5. The barangay uses tax revenue to allocate
funds for the construction and maintenance 4.20 HE 1
of important infrastructures.
6. The barangay uses tax revenue to provide
3.98 E 7
essential services for the community.
7. The barangay uses tax revenue to improve
4.02 E 6
the healthcare system.
8. The barangay uses tax revenue to fund
educational initiatives for the students of the 3.87 E 8
barangay.
9. The barangay uses tax revenue for 4.09 E 4
 community development projects.
10. The barangay uses tax revenue for disaster
4.02 E 6
risk reduction and management.
Grand Mean 4.06 E

Legend

Descriptive
Scale Scale Limit Abbreviation
Equivalent

5 4.20 – 5.00 Highly Effective HE

4 3.40 – 4.19 Effective E

3 2.60 – 3.39 Moderately Effective ME

2 1.80 – 2.59 Less Effective LE

1 1.00 – 1.79 Not Effective at all NEA

Usage of Collected Tax

Table 3 presents an in-depth assessment of how the community

evaluates the efficiency of the barangay in utilizing the tax revenue

collected from business establishments, focusing on various aspects of

the usage of the collected tax. The table highlights the community’s

perception of how effectively the barangay allocates and spends the

tax revenue to address different needs and priorities within the

community.

To begin, the highest weighted mean of 4.20 is attributed to the

barangay's use of tax revenue for the construction and maintenance of

important infrastructures, which is rated as highly effective. This

indicates that the community views the allocation of funds towards

infrastructure projects as a critical and well-managed aspect of the

barangay's financial planning. The emphasis on infrastructure

development reflects the community's recognition of the long-term

benefits that such investments bring, including improved accessibility,

enhanced public facilities, and overall economic growth. However, this

also suggests the need for continuous monitoring and evaluation to

ensure that the funds are used efficiently and that the projects meet

the community's needs and expectations.

Next, the use of tax revenue to fund social welfare programs and

initiatives received a weighted mean of 4.13, rated as effective. This

suggests that the community perceives the barangay’s efforts to

support social welfare as a vital component of its responsibilities. The

effective rating in this area highlights the community's approval of the

barangay's focus on addressing the welfare needs of its residents,

including programs aimed at poverty alleviation, healthcare, and

support for vulnerable groups. However, the emphasis on social

welfare also implies the necessity for the barangay to ensure that

these programs are inclusive, accessible, and capable of making a

meaningful impact on the lives of the residents who need them the

most.

Additionally, the barangay's use of tax revenue to improve the

overall appearance of the barangay garnered a weighted mean of

4.10, indicating effectiveness. This aspect reflects the community's

appreciation for efforts to enhance the aesthetic and environmental

quality of the barangay, which contributes to a higher quality of life for

residents. The effective rating in this area suggests that the

community values the improvements made to public spaces,

cleanliness, and beautification efforts. However, the focus on

improving appearance should be balanced with other critical needs,

ensuring that resources are allocated in a way that supports both

aesthetic and functional aspects of the barangay’s development.

Furthermore, the use of tax revenue to sustain administrative

expenses and fund community development projects both received a

weighted mean of 4.09, also rated as effective. These aspects indicate

that the community recognizes the importance of maintaining the

barangay's administrative functions and supporting local development

initiatives. The effective rating for sustaining administrative expenses

highlights the necessity of ensuring that the barangay operates

smoothly and efficiently, with adequate resources allocated for its day-

to-day functions. Meanwhile, the emphasis on community development

projects underscores the community's support for initiatives that aim

to improve living conditions, foster economic growth, and enhance

social cohesion. However, these areas also suggest the need for

transparency and accountability in how funds are managed and spent,

ensuring that administrative costs are kept in check and that

development projects are prioritized based on the community’s most

pressing needs.

Moreover, the barangay's use of tax revenue to improve the

healthcare system and fund disaster risk reduction and management

both achieved a weighted mean of 4.02, indicating effectiveness.

These ratings reflect the community's recognition of the barangay's

efforts to strengthen healthcare services and enhance disaster

preparedness. The effective rating in healthcare suggests that the

community values investments in medical facilities, health programs,

and access to quality care, which are essential for the well-being of

residents. Similarly, the emphasis on disaster risk reduction highlights

the importance of being prepared for natural and man-made disasters,

ensuring that the barangay has the necessary resources and plans in

place to protect its residents. However, the focus on these areas

suggests the need for continuous improvement and adaptation to

address emerging health challenges and evolving risks related to

disasters.

The perception that the barangay uses tax revenue to promote

economic development received a weighted mean of 4.08, rated as

effective. This indicates that the community views the barangay's

efforts to stimulate economic growth and create opportunities for local

businesses as a significant and well-managed aspect of its financial

strategy. The effective rating highlights the importance of using tax

revenue to support initiatives that foster economic resilience, job

creation, and entrepreneurship within the barangay. However, the

emphasis on economic development also suggests the need for a

balanced approach that considers both short-term gains and long-term

sustainability, ensuring that the benefits of economic growth are

shared equitably among all residents.

Additionally, the barangay's use of tax revenue to provide

essential services for the community received a weighted mean of

3.98, indicating effectiveness. This aspect reflects the community's

recognition of the barangay's role in ensuring that basic services, such

as water, sanitation, and public safety, are adequately funded and

maintained. The effective rating suggests that the community

appreciates the efforts made to ensure that these services are

available and reliable. However, the focus on essential services also

implies the need for ongoing investment and improvement to address

any gaps or deficiencies, ensuring that all residents have access to the

resources they need for a decent quality of life.

Finally, the barangay's use of tax revenue to fund educational

initiatives for students received a weighted mean of 3.87, rated as

effective. This indicates that the community values the investment in

education as a critical factor in the development of the barangay’s

youth and the overall advancement of the community. The effective

rating highlights the importance of ensuring that educational programs

are well-supported and that students have access to the resources

they need to succeed academically. However, the emphasis on

education suggests the need for a comprehensive approach that

addresses not only academic needs but also the broader social and

emotional development of students, ensuring that they are well-

prepared for the future.

Overall, the grand mean of 4.06 indicates that the community

perceives the barangay's use of collected tax revenue as effective.

This effectiveness reflects the community's confidence in the

barangay's ability to allocate and spend tax revenue in a way that

addresses a wide range of needs and priorities. However, it also

highlights the importance of maintaining transparency, accountability,

and inclusivity in the decision-making process, ensuring that the

benefits of tax revenue are distributed equitably and that the

community's most pressing needs are met. By addressing these

aspects, the barangay can continue to improve its efficiency in using

tax revenue, ensuring that the funds collected are used to create a

better, safer, and more prosperous community for all residents.

 Table 4

Community Assesses the Efficiency of the Barangay in

Collecting Tax Revenue for Business Establishments as to/in

terms of Benefits of the Community

n = 100

RAN
2.3 Benefits of the Community WM DI
K
1. The tax revenue collection provides the
community access to a safe and quality of 4.03 E 5
life.
2. The tax revenue collection allows the
community to use well-maintained 4.10 E 3
barangay infrastructures and facilities.
3. The tax revenue collection provides the
community a good and well-maintained 4.05 E 4
road.
4. The tax revenue collection provides the
community a well-supported and funded 4.20 HE 1
healthcare services.
5. The tax revenue collection provides
4.03 E 5
livelihood programs for the community.
6. The tax revenue collection provides
essential public services that benefit the 3.89 E 7
community.
7. The tax revenue collection provides a clean
and healthy environment for the 4.15 E 2
community.
8. The tax revenue collection improves access
to medical care and promotes the well- 3.90 E 6
being of the residents.
9. The tax revenue collection supports and
funds literacy and learning programs for 4.15 E 2
the community.
10. The tax revenue collection supports and
funds economic growth for the residents of 3.89 E 7
the barangay.
Grand Mean 4.04 E

Legend

Descriptive
Scale Scale Limit Abbreviation
Equivalent

5 4.20 – 5.00 Highly Effective HE

4 3.40 – 4.19 Effective E

3 2.60 – 3.39 Moderately Effective ME

2 1.80 – 2.59 Less Effective LE

1 1.00 – 1.79 Not Effective at all NE

Benefits of the Community

Table 4 presents an assessment of how the community perceives

the efficiency of the barangay in utilizing tax revenue collected from

business establishments, specifically in terms of the benefits provided

to the community. The weighted means and descriptive equivalents

indicate the effectiveness of various benefits derived from tax revenue

collection and how these contributions impact the community's overall

well-being.

To begin, the highest weighted mean of 4.20, rated as highly

effective, is associated with the provision of well-supported and funded

healthcare services. This indicates that the community views

healthcare as a top priority and perceives the barangay's allocation of

tax revenue toward healthcare services as highly beneficial. The

emphasis on healthcare underscores the importance of ensuring that

residents have access to quality medical care, which is crucial for

maintaining a healthy population. However, the focus on healthcare

also suggests the need for continuous investment in medical facilities,

personnel, and services to meet the evolving needs of the community,

particularly in response to health challenges and emergencies.

Next, two items received a weighted mean of 4.15, both rated as

effective: the provision of a clean and healthy environment for the

community and the support and funding of literacy and learning

programs. The effective rating for maintaining a clean and healthy

environment reflects the community's recognition of the barangay's

efforts to ensure sanitation, waste management, and environmental

protection. A clean environment is essential for the well-being of

residents, reducing the risk of diseases and enhancing the quality of

life. However, the emphasis on environmental cleanliness also implies

the need for ongoing public awareness campaigns and community

involvement to sustain these efforts. The effective rating for supporting

literacy and learning programs highlights the community's

appreciation for educational initiatives that enhance the knowledge

and skills of residents. Education is a key factor in the long-term

development of the community, empowering individuals to contribute

to economic growth and social progress. However, the focus on

education suggests the need for continuous evaluation and

improvement of these programs to ensure that they are accessible,

inclusive, and responsive to the needs of all community members.

Furthermore, the barangay's use of tax revenue to maintain well-

maintained infrastructures and facilities received a weighted mean of

4.10, indicating effectiveness. This rating suggests that the community

values the investment in physical infrastructure, recognizing its

importance in providing essential services, facilitating economic

activities, and improving overall living conditions. Well-maintained

infrastructures, such as roads, public buildings, and recreational

facilities, contribute to the community's quality of life and economic

development. However, the focus on infrastructure also highlights the

need for regular maintenance, timely upgrades, and strategic planning

to ensure that these facilities continue to meet the community's needs

as it grows and evolves.

Additionally, the provision of well-maintained roads through tax

revenue collection achieved a weighted mean of 4.05, also rated as

effective. This reflects the community's satisfaction with the

barangay's efforts to ensure safe and accessible transportation routes.

Well-maintained roads are crucial for facilitating movement, trade, and

communication within the barangay, contributing to both economic

growth and public safety. However, the emphasis on road maintenance

suggests the need for ongoing monitoring and timely repairs to

prevent deterioration and ensure that roads remain in good condition,

particularly in areas prone to heavy traffic or adverse weather

conditions.

Moreover, the barangay's efforts to provide access to a safe and

quality life and livelihood programs for the community both received a

weighted mean of 4.03, indicating effectiveness. These aspects reflect

the community's recognition of the barangay's role in enhancing the

overall well-being of residents through safety initiatives and economic

opportunities. The effective rating for providing a safe and quality life

suggests that the community values the barangay's efforts to create a

secure and supportive environment for residents. This includes

ensuring public safety, promoting social cohesion, and addressing

issues that affect the quality of life. The effective rating for livelihood
programs highlights the importance of providing economic

opportunities and support for income-generating activities, which are

essential for reducing poverty and improving the standard of living.

However, the focus on these areas suggests the need for targeted

interventions that address the specific needs of vulnerable groups,

ensuring that the benefits of safety initiatives and livelihood programs

are distributed equitably across the community.

Additionally, the barangay's use of tax revenue to improve

access to medical care and promote the well-being of residents

received a weighted mean of 3.90, indicating effectiveness. This rating

reflects the community's recognition of the importance of healthcare

access and its impact on the overall health and well-being of residents.

Access to medical care is a fundamental need, and the effective rating

suggests that the community appreciates the barangay's efforts to

enhance healthcare services. However, the focus on medical care also

implies the need for continuous improvement in healthcare delivery,

ensuring that services are accessible, affordable, and responsive to the

needs of all residents, particularly those in underserved areas.

Finally, the barangay's use of tax revenue to provide essential

public services and support economic growth both received a weighted

mean of 3.89, indicating effectiveness. These ratings suggest that the

community recognizes the importance of public services, such as

utilities, public safety, and emergency response, in ensuring a well-

functioning and resilient community. The effective rating for public

services highlights the community's appreciation for the barangay's

efforts to provide reliable and essential services that meet the basic

needs of residents. The effective rating for supporting economic

growth reflects the community's recognition of the role of tax revenue

in creating opportunities for businesses, fostering entrepreneurship,

and stimulating local economic activities. However, the focus on these

areas suggests the need for strategic planning and resource allocation

to ensure that public services are delivered efficiently and that

economic growth is inclusive and sustainable, benefiting all residents

of the barangay.

Overall, the grand mean of 4.04 indicates that the community

perceives the barangay's use of tax revenue to provide benefits to the

community as effective. This effectiveness reflects the community's

confidence in the barangay's ability to allocate and utilize tax revenue

in ways that enhance the quality of life, promote well-being, and

support the long-term development of the barangay. However, it also

highlights the importance of maintaining transparency, accountability,

and responsiveness in the management of tax revenue, ensuring that

the benefits are distributed equitably and that the community's needs

and priorities are addressed in a holistic and sustainable manner. By

addressing these aspects, the barangay can continue to improve its

efficiency in using tax revenue, ensuring that the funds collected are
 used to create a better, safer, and more prosperous community for all

residents.

Table 5

Level of Effectiveness of Tax Revenue for Business

Establishment Ordinance at the Barangay Level as to/in terms

of Public Information

n = 100

RAN
3.1 Public Information WM DI
K
1. The ordinance regarding tax revenue informs
4.06 HLE 3
the community of their tax obligations.
2. The ordinance regarding tax revenue informs
4.10 HLE 1
the community about the usage of tax.
3. The ordinance regarding tax revenue informs 4.01 HLE 5
the community about the benefits that they
 can get from it.
4. The ordinance regarding tax revenue informs
the community of who should pay taxes and 3.96 HLE 7
adhere to the policies.
5. The ordinance regarding tax revenue informs
the community how to legally register a 4.09 HLE 2
business.
6. The ordinance regarding tax revenue informs
the community about the different types of 3.97 HLE 6
tax.
7. The ordinance regarding tax revenue informs
the community about the penalties and 4.04 HLE 4
sanctions involved in not paying.
8. The ordinance regarding tax revenue informs
3.85 HLE 9
the community about the local tax code.
9. The ordinance regarding tax revenue informs
the community about the law or the CREATE 3.97 HLE 6
Act of 2021.
10. The ordinance regarding tax revenue informs
the community about the income tax 3.88 HLE 8
exemption and the required conditions.
Grand Mean 3.99 HLE

Legend

Abbreviatio
Scale Scale Limit Descriptive Equivalent
n

5 4.20 – 5.00 Highest Level of Effectivity HLE

4 3.40 – 4.19 High Level of Effectivity HLE

3 2.60 – 3.39 Moderate Level of Effectivity MLE

2 1.80 – 2.59 Low Level of Effectivity LLE

1 1.00 – 1.79 None Level of Effectivity at All NLE

Community Awareness

Table 5 presents the community's assessment of the

effectiveness of the tax revenue ordinance for business establishments

at the barangay level, specifically in terms of public information. The

table shows how well the ordinance communicates essential

information regarding tax obligations, usage, benefits, and other

related matters to the community. The weighted means and

descriptive equivalents provide insights into the effectiveness of the

ordinance in ensuring that the community is well-informed about

various aspects of tax revenue.

To begin, the highest weighted mean of 4.10, rated as a high

level of effectivity, pertains to the ordinance's ability to inform the

community about the usage of tax revenue. This rating suggests that

the ordinance is effective in communicating how collected taxes are

allocated and utilized, which is crucial for maintaining transparency

and accountability in public financial management. The community's

awareness of how tax revenue is used helps build trust and ensures

that residents understand the direct benefits of their contributions.

However, the focus on tax usage also highlights the need for

continuous and clear communication to prevent misunderstandings or

misconceptions about how funds are being spent and to ensure that
the community remains engaged and supportive of tax collection

efforts.

Next, the ordinance's effectiveness in informing the community

about the process of legally registering a business received a weighted

mean of 4.09, also indicating a high level of effectivity. This suggests

that the ordinance is successful in guiding potential business owners

through the registration process, which is vital for ensuring compliance

with local regulations and promoting a formalized economy. By

providing clear information on business registration, the barangay

supports the growth of local enterprises and helps maintain an

organized and lawful business environment. However, the focus on

registration also implies the need for ongoing efforts to simplify and

streamline the process, making it more accessible to small business

owners and reducing any barriers to entry that may hinder economic

development in the community.

Additionally, the ordinance's ability to inform the community

about their tax obligations received a weighted mean of 4.06,

reflecting a high level of effectivity. This rating indicates that the

ordinance is effective in making residents aware of their

responsibilities regarding tax payment, which is essential for ensuring

compliance and maximizing revenue collection. Clear communication

about tax obligations helps prevent evasion and ensures that all

eligible taxpayers contribute their fair share to the barangay's

finances. However, the focus on tax obligations suggests the need for

continuous education and outreach to address any gaps in

understanding and to ensure that all members of the community,

including new residents and business owners, are fully informed about

their duties.

Moreover, the ordinance's effectiveness in communicating the

penalties and sanctions for not paying taxes received a weighted mean

of 4.04, indicating a high level of effectivity. This rating reflects the

importance of informing the community about the consequences of

non-compliance, which serves as a deterrent against tax evasion and

encourages timely and accurate tax payments. By clearly outlining the

penalties for non-payment, the barangay reinforces the seriousness of

tax obligations and promotes a culture of compliance. However, the

emphasis on penalties also highlights the need for a balanced

approach that includes both enforcement and support, ensuring that

taxpayers are aware of the assistance available to them if they

encounter difficulties in meeting their obligations.

Furthermore, the ordinance's effectiveness in informing the

community about the benefits they can receive from tax revenue

collection achieved a weighted mean of 4.01, also rated as a high level

of effectivity. This indicates that the community recognizes the value

of understanding the tangible benefits derived from tax revenue, such

as improved public services, infrastructure, and social programs.

Communicating the benefits of tax contributions helps foster a positive

attitude toward tax compliance and encourages community members

to actively participate in the barangay's development efforts. However,

the focus on benefits also suggests the need for regular updates and

success stories that showcase how tax revenue is being used to make

a positive impact on the community, further reinforcing the importance

of tax contributions.

Additionally, the ordinance's ability to inform the community

about the different types of taxes and the law or the CREATE Act of

2021 both received a weighted mean of 3.97, reflecting a high level of

effectivity. These ratings suggest that the ordinance is effective in

providing detailed information on the various taxes that residents and

businesses are required to pay, as well as the specific provisions of

relevant tax laws. Understanding the different types of taxes is

essential for ensuring compliance, as it helps taxpayers accurately

assess their obligations and avoid unintentional errors. The effective

communication of the CREATE Act's provisions highlights the

barangay's commitment to keeping the community informed about

national tax laws that impact local businesses. However, the focus on

tax types and legislation suggests the need for ongoing education and

simplification of complex tax information, making it more accessible to

all community members, including those with limited financial or legal

knowledge.
 Furthermore, the ordinance's effectiveness in informing the

community about who should pay taxes and adhere to policies and

about the income tax exemption and required conditions received

weighted means of 3.96 and 3.88, respectively, both rated as a high

level of effectivity. These ratings indicate that the ordinance is

successful in clarifying who is subject to tax obligations and in

explaining the conditions under which income tax exemptions apply.

Clear communication about eligibility for tax payments and

exemptions is crucial for ensuring fairness and preventing disputes or

misunderstandings. By providing this information, the barangay helps

ensure that all taxpayers are aware of their responsibilities and any

potential benefits they may be entitled to. However, the focus on tax

eligibility and exemptions also implies the need for targeted outreach

to specific groups, such as small business owners or low-income

residents, to ensure that they fully understand their tax obligations and

rights.

Lastly, the ordinance's effectiveness in informing the community

about the local tax code received a weighted mean of 3.85, indicating

a high level of effectivity. This rating reflects the importance of

providing detailed information about the local tax code, which governs

tax collection and administration within the barangay. Understanding

the local tax code is essential for ensuring compliance with local

regulations and for empowering residents and businesses to navigate

the tax system effectively. However, the focus on the local tax code

suggests the need for ongoing efforts to simplify and demystify the

code, making it more accessible and understandable to the general

public, particularly those who may not have prior experience with tax

regulations.

Overall, the grand mean of 3.99 indicates that the community

perceives the ordinance regarding tax revenue for business

establishments as having a high level of effectivity in terms of public

information. This high level of effectivity reflects the barangay's

success in communicating essential information about tax obligations,

usage, benefits, and related matters to the community. However, it

also highlights the importance of continuous efforts to enhance

communication, education, and outreach to ensure that all community

members are well-informed, engaged, and supportive of the

barangay's tax collection efforts. By addressing these aspects, the

barangay can further improve the effectiveness of the ordinance,

ensuring that it continues to serve as a valuable tool for promoting

transparency, accountability, and community participation in the tax

system.
 Table 6

Level of Effectiveness of Tax Revenue for Business

Establishment Ordinance at the Barangay Level as to/in terms

of Enforcement

n = 100

RAN
3.2 Enforcement WM DI
K
1. The barangay collects tax revenue consistently
4.03 HLE 3
and regularly.
2. The barangay collects tax revenue successfully
4.11 HLE 1
from business establishments.
3. The barangay collects tax revenue following the
3.91 HLE 7
structure of the business.
4. The barangay collects tax revenue at a higher
3.97 HLE 5
rate.
5. The barangay collects tax revenue with
4.02 HLE 4
awareness of tax-avoiding schemes.
6. The barangay can address and penalize tax-
3.84 HLE 8
avoiding schemes.
7. There is a regular tax assessment conducted
4.06 HLE 2
among business establishments.
8. The barangay issues tax notices and bills to
3.93 HLE 6
taxpayers.
9. The barangay maintains accurate records of tax
3.69 HLE 10
collection activities.
10. The barangay ensures transparency and
3.70 HLE 9
accountability in tax collection processes.
Grand Mean 3.93 HLE

Legend

Abbreviatio
Scale Scale Limit Descriptive Equivalent
n

5 4.20 – 5.00 Highest Level of Effectivity HLE

4 3.40 – 4.19 High Level of Effectivity HLE

 3 2.60 – 3.39 Moderate Level of Effectivity MLE

2 1.80 – 2.59 Low Level of Effectivity LLE

1 1.00 – 1.79 None Level of Effectivity at All NLE

Enforcement

Table 6 presents the community's assessment of the level of

effectiveness of the tax revenue ordinance for business establishments

at the barangay level, specifically in terms of enforcement. The table

outlines how consistently and effectively the barangay enforces tax

collection from business establishments, ensuring compliance and

addressing tax-avoiding behaviors. The weighted means and

descriptive equivalents provide an understanding of the ordinance's

enforcement effectiveness from the community's perspective.

To begin, the highest weighted mean of 4.11, rated as a high

level of effectivity, pertains to the barangay's success in collecting tax

revenue from business establishments. This rating indicates that the

barangay is effective in ensuring that businesses comply with their tax

obligations, which is crucial for maximizing revenue collection and

supporting local development initiatives. Successful tax collection from

business establishments reflects the barangay's ability to enforce tax

laws and regulations, ensuring that businesses contribute their fair

share to the community's finances. However, the focus on successful

collection also highlights the need for continuous monitoring and

enforcement to prevent tax evasion and to ensure that all businesses,

regardless of size or influence, adhere to the established tax

guidelines.

Next, the effectiveness of regular tax assessments conducted

among business establishments received a weighted mean of 4.06,

also indicating a high level of effectivity. This rating suggests that the

barangay is proactive in regularly evaluating the tax obligations of

businesses, which is essential for maintaining accurate and up-to-date

records of tax liabilities. Regular tax assessments help ensure that

businesses are paying the correct amount of taxes based on their

current financial status, preventing underpayment or overpayment.

However, the emphasis on regular assessments also implies the need

for a systematic approach that ensures consistency and fairness in the

evaluation process, minimizing the risk of discrepancies or disputes

between the barangay and business owners.

Additionally, the barangay's consistency and regularity in

collecting tax revenue received a weighted mean of 4.03, reflecting a

high level of effectivity. This rating indicates that the barangay is

effective in maintaining a consistent schedule for tax collection, which

is crucial for ensuring a steady flow of revenue to support local projects

and services. Consistency in tax collection helps businesses plan and

budget for their tax obligations, reducing the likelihood of financial

strain or unexpected expenses. However, the focus on consistency also

highlights the need for flexibility in addressing unique circumstances or

challenges that businesses may face, such as economic downturns or

natural disasters, which could impact their ability to pay taxes on time.

Moreover, the barangay's awareness of tax-avoiding schemes

and its ability to address and penalize such behaviors received

weighted means of 4.02 and 3.84, respectively, both indicating a high

level of effectivity. These ratings suggest that the barangay is vigilant

in identifying and addressing attempts to evade taxes, which is

essential for maintaining the integrity of the tax system. Awareness of

tax-avoiding schemes allows the barangay to take preemptive

measures to prevent revenue loss, while the ability to penalize

offenders serves as a deterrent against non-compliance. However, the

focus on enforcement and penalties also implies the need for a

balanced approach that includes education and support for businesses,

helping them understand their tax obligations and avoid unintentional

violations.

Furthermore, the effectiveness of the barangay's tax collection

structure and the issuance of tax notices and bills to taxpayers

received weighted means of 3.91 and 3.93, respectively, both

reflecting a high level of effectivity. These ratings indicate that the

barangay is effective in implementing a structured approach to tax

collection that aligns with the business models of local establishments,

as well as in ensuring that taxpayers are informed of their obligations

through timely notices and bills. A well-structured tax collection system

helps streamline the process and ensures that businesses are taxed

appropriately based on their operations, while timely notifications help

prevent delays or misunderstandings regarding payment deadlines.

However, the focus on structure and communication also suggests the

need for ongoing efforts to simplify the tax collection process and

enhance the clarity of notices and bills, making them more accessible

to all business owners, regardless of their financial literacy or

experience.

Additionally, the barangay's effectiveness in collecting tax

revenue at a higher rate received a weighted mean of 3.97, also rated

as a high level of effectivity. This rating reflects the barangay's ability

to adjust tax rates in response to changing economic conditions or

community needs, ensuring that sufficient revenue is generated to

support local initiatives. Collecting tax revenue at a higher rate may be

necessary to fund large-scale projects or address emerging challenges,

such as infrastructure development or disaster preparedness.

However, the focus on higher tax rates also implies the need for

careful consideration of the potential impact on businesses,

particularly small enterprises, to avoid creating financial burdens that

could hinder economic growth or lead to increased tax evasion.

 Lastly, the barangay's effectiveness in maintaining accurate

records of tax collection activities and ensuring transparency and

accountability in the tax collection process received weighted means of

3.69 and 3.70, respectively, both indicating a high level of effectivity.

These ratings suggest that the barangay is effective in keeping

detailed and accurate records of tax payments, which is essential for

tracking revenue, auditing financial activities, and ensuring that funds

are allocated appropriately. Transparency and accountability in tax

collection processes help build trust between the barangay and the

community, ensuring that residents and businesses have confidence in

the integrity of the local government. However, the focus on record-

keeping and transparency also highlights the need for continuous

improvements in data management and reporting, as well as the

implementation of measures to enhance public access to information

about how tax revenue is being used.

Overall, the grand mean of 3.93 indicates that the community

perceives the tax revenue ordinance for business establishments at

the barangay level as having a high level of effectivity in terms of

enforcement. This high level of effectivity reflects the barangay's

success in consistently and effectively enforcing tax collection,

ensuring compliance, and addressing tax-avoiding behaviors. However,

it also underscores the importance of continuous efforts to enhance

the fairness, transparency, and accessibility of the tax collection

 process, ensuring that all businesses are treated equitably and that the

community remains engaged and supportive of the barangay's

financial management efforts. By addressing these aspects, the

barangay can further strengthen the effectiveness of the ordinance,

ensuring that it continues to serve as a vital tool for promoting

economic growth, community development, and public trust.

Table 7

Level of Effectiveness of Tax Revenue for Business

Establishment Ordinance at the Barangay Level as to/in terms

of Sanction and Penalty

n = 100

3.3 Sanction and Penalty WM DI RANK

1. The penalties given to the violators include
3.84 HLE 7
the imposition of fines.
2. There is a surcharge given to those who fail to
3.85 HLE 6
file and pay Internal Revenue tax on time.
3. There is a surcharge given to those who
4.04 HLE 3
willingly and purposely make false returns.
4. There is an interest rate per annum given to
3.83 HLE 8
those who fail to pay unpaid taxes on time.
5. The penalties are proportionate to the
4.05 HLE 2
magnitude of the violation.
6. The time given to the taxpayers to pay their
3.78 HLE 9
taxes and obligations is attainable.
7. The barangay takes legal action against
3.97 HLE 4
violators.
8. The barangay can deny or revoke the
3.86 HLE 5
privileges of the violators in the barangay.
9. The barangay can blacklist violators. 3.83 HLE 8
10. The implementation of penalties is fair and
4.16 HLE 1
just.
Grand Mean 3.90 HLE
Legend

Abbreviatio
Scale Scale Limit Descriptive Equivalent
n

5 4.20 – 5.00 Highest Level of Effectivity HLE

4 3.40 – 4.19 High Level of Effectivity HLE

3 2.60 – 3.39 Moderate Level of Effectivity MLE

2 1.80 – 2.59 Low Level of Effectivity LLE

1 1.00 – 1.79 None Level of Effectivity at All NLE

Sanction and Penalty

Table 7 presents the community's assessment of the level of

effectiveness of the tax revenue ordinance for business establishments

at the barangay level, specifically in terms of sanction and penalty.

This table evaluates how well the barangay enforces penalties for tax

violations, ensuring compliance and deterring tax-related offenses. The

weighted means and descriptive equivalents provide insights into the

community's perception of the fairness, proportionality, and

effectiveness of the sanctions and penalties imposed by the barangay.

To begin with, the highest weighted mean of 4.16, rated as a

high level of effectivity, corresponds to the implementation of penalties

being fair and just. This rating indicates that the community perceives

the barangay as effectively ensuring that penalties for tax violations

are applied equitably, taking into account the severity of the offense

and the circumstances of the violator. Fair and just implementation of

penalties is crucial for maintaining public trust in the tax system, as it

reassures taxpayers that they will not be subjected to arbitrary or

overly harsh punishments. However, the focus on fairness also

highlights the need for continuous review and adjustment of penalty

structures to ensure they remain relevant and aligned with evolving

community standards and legal requirements.

Next, the effectiveness of imposing proportionate penalties

relative to the magnitude of the violation received a weighted mean of

4.05, also indicating a high level of effectivity. This rating suggests that

the barangay is effective in tailoring penalties to fit the severity of tax

violations, ensuring that minor infractions are met with appropriate

consequences while more serious offenses receive stricter penalties.

Proportionate penalties help reinforce the seriousness of adhering to

tax obligations while providing a deterrent against non-compliance.

However, the emphasis on proportionality also implies the need for

clear guidelines and criteria for determining the appropriate level of

penalty, reducing the potential for discrepancies or subjective

interpretations that could undermine the perceived fairness of the

system.

Additionally, the imposition of surcharges on those who willingly

and purposely make false returns received a weighted mean of 4.04,

reflecting a high level of effectivity. This rating indicates that the

community perceives the barangay as being effective in penalizing

fraudulent activities, which is essential for maintaining the integrity of

the tax system. By imposing surcharges on those who submit false

returns, the barangay sends a strong message that such behavior will

not be tolerated and that there are significant financial consequences

for attempting to deceive the tax authorities. However, the focus on

surcharges for false returns also suggests the need for robust

mechanisms to detect and verify the accuracy of tax filings, ensuring

that only genuine cases of fraud are penalized.

Moreover, the barangay's effectiveness in taking legal action

against violators received a weighted mean of 3.97, also indicating a

high level of effectivity. This rating suggests that the community views

the barangay as being proactive in pursuing legal remedies against

those who violate tax laws, which is crucial for enforcing compliance

and ensuring that tax obligations are taken seriously. Legal action

serves as a powerful deterrent against non-compliance, as it

demonstrates that the barangay is willing and able to enforce the law

through the judicial system if necessary. However, the focus on legal

action also highlights the need for timely and efficient resolution of

cases to prevent prolonged disputes and to minimize the financial and

administrative burden on both the barangay and the violators.

 Furthermore, the effectiveness of the barangay in denying or

revoking privileges of violators received a weighted mean of 3.86,

reflecting a high level of effectivity. This rating indicates that the

community perceives the barangay as being effective in using non-

monetary sanctions, such as the denial or revocation of privileges, as a

means of enforcing tax compliance. Such sanctions can be particularly

effective in encouraging compliance among businesses that rely on

specific privileges or licenses to operate within the barangay. However,

the focus on denying or revoking privileges also suggests the need for

clear communication and transparency in the decision-making process

to ensure that such actions are perceived as fair and justified.

Additionally, the imposition of fines as a penalty for violators

received a weighted mean of 3.84, also rated as a high level of

effectivity. This rating reflects the community's perception that fines

are an effective means of enforcing tax compliance, serving as a

financial disincentive for violating tax laws. Fines provide a tangible

consequence for non-compliance, helping to reinforce the importance

of adhering to tax obligations. However, the focus on fines also implies

the need for careful calibration of penalty amounts to ensure that they

are sufficient to deter violations without being overly punitive,

particularly for small businesses that may struggle to pay large fines.

Moreover, the barangay's effectiveness in imposing surcharges

on those who fail to file and pay Internal Revenue tax on time received
a weighted mean of 3.85, also reflecting a high level of effectivity. This

rating suggests that the community perceives the barangay as being

effective in encouraging timely compliance with tax obligations by

imposing financial penalties for late payments. Surcharges for late

filing and payment serve as an important tool for ensuring that

taxpayers meet their obligations promptly, reducing the risk of

revenue shortfalls due to delayed payments. However, the focus on

surcharges also highlights the need for effective communication and

reminders to taxpayers about filing deadlines and payment

requirements to minimize the incidence of late payments.

In addition, the imposition of interest rates per annum on unpaid

taxes and the barangay's ability to blacklist violators both received

weighted means of 3.83, indicating a high level of effectivity. These

ratings suggest that the community perceives the barangay as being

effective in applying financial penalties for unpaid taxes and in using

blacklisting as a deterrent against repeated or egregious violations.

Interest rates on unpaid taxes serve as a financial incentive for

taxpayers to settle their obligations promptly, while blacklisting can

prevent chronic violators from accessing certain privileges or services

within the barangay. However, the focus on interest rates and

blacklisting also implies the need for clear and transparent policies

regarding the conditions under which these penalties are applied, as

well as the processes for resolving disputes or appealing decisions.

 Finally, the effectiveness of the time given to taxpayers to pay

their taxes and obligations received a weighted mean of 3.78, also

rated as a high level of effectivity. This rating indicates that the

community perceives the barangay as providing an attainable

timeframe for taxpayers to meet their obligations, which is important

for ensuring compliance without placing undue financial pressure on

taxpayers. Providing reasonable timeframes helps accommodate the

varying financial circumstances of different businesses, allowing them

to plan and budget for their tax payments. However, the focus on

timeframes also suggests the need for flexibility in accommodating

unexpected challenges or hardships that may affect a taxpayer's

ability to pay on time, such as economic downturns or natural

disasters.

Overall, the grand mean of 3.90 indicates that the community

perceives the tax revenue ordinance for business establishments at

the barangay level as having a high level of effectivity in terms of

sanctions and penalties. This high level of effectivity reflects the

barangay's success in implementing a range of penalties and sanctions

that effectively deter tax violations and encourage compliance.

However, it also underscores the importance of continuous efforts to

ensure that penalties are fair, proportionate, and transparent, as well

as the need for ongoing communication and support to help taxpayers

understand their obligations and avoid unintentional violations. By

addressing these aspects, the barangay can further strengthen the

effectiveness of the ordinance, ensuring that it continues to serve as a

vital tool for promoting tax compliance and supporting the

community's financial well-being.