Rethinking real property assessment and tax management system through an interoperable e-government framework
by Challiz De Lima-Omorog; Noel V. Paguio Jr.; Niño Jeffery L. Luzon
Electronic Government, an International Journal (EG), Vol. 18, No. 4, 2022

Abstract: Real property taxation is the major revenue source of local government units (LGUs). However, studies in local finance reported a poor revenue performance on real property collection encumbered by systematic problems, such as outdated valuation standards, lengthy process, and the absence of a centralised electronic database. The difficulties identified are addressed in this paper by redesigning the process through an interoperable real property assessment and tax management system (RPaTS) categorised into three modules. The development of RPaTS adapted the project methodology of Princeton University, and was submitted for software quality evaluation using quantitative methods based on ISO 9126 metrics. The evaluation results show that RPaTS optimised the process by almost 200% or shorten the processing time for a single transaction from 95 to 30 minutes. The respondents also commended its automation feature particularly in updating the schedule of market values (SMV). Overall, end-users gave an average 4.42 Likert score rating.

Online publication date: Tue, 04-Oct-2022

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the Electronic Government, an International Journal (EG):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com