Master Thesis

This study aimed to evaluate the efficiency of the Paranaque City Treasurer's Office in the Real Property Tax Division's collection strategies in terms of statement of account, tax collections, tax clearance, tax delinquency, and public auction. Utilizing a descriptive quantitative research design, data were collected from 100 respondents, including 30 Real Property Tax Division personnel and 70 taxpayers, through a validated researcher-made questionnaire. The study revealed a significant inefficiency in current tax collection methods, with a "Serious" scale in the challenges identified in the areas of the given variables. There is a notable disparity between the assessments of tax division personnel and taxpayers, with personnel perceiving higher efficiency than the taxpayers. Respondents recommended systemic reforms to improve efficiency, transparency, and fairness in tax collection. They also advocated adopting innovative practices and addressing identified issues to enhance overall efficiency. These insights aim to assist the Paranaque City Treasurer's Office in achieving a financially robust and development-oriented local government and ensuring equitable and efficient tax collection practices.