Enhanced Tax Revenue Assessment and Collection System Through the Lens of the Municipal Treasurers and Assessors

Author(s)	Engr. Norberto Arrocena Chinilla, Dr. Glenne Berja Lagura
Country	Philippines
Abstract	This study explored the implementation of the Enhanced Tax Revenue Assessment and Collection System (ETRACS) in all municipalities within the Province of Davao del Norte, Philippines, focusing on practices, challenges, and corresponding recommendations as perceived by personnel from the Municipal Assessor’s Office (MASSO) and Municipal Treasurer’s Office (MTO). The study employed a qualitative approach using Key Informant Interviews (KIIs) with both assessors and treasurers across multiple LGUs.
Keywords	ETRACS, Real Property Tax, Tax Assessment and Collection, Local Government Unit, Municipal Assessor, Municipal Treasurer
Published In	Volume 7, Issue 4, July-August 2025
Published On	2025-08-16
DOI	https://doi.org/10.36948/ijfmr.2025.v07i04.51726

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