1

CHAPTER I

THE PROBLEM AND ITS BACKGROUND

Introduction

According to Merriam-Webster, a tax is a charge that is usually

money imposed by authority on persons or property. It is a sum levied on

members of an organization to defray expenses. Taxes are required

contributions. Its objective is to bring in money for the government so that

it can finance the provision of public goods and services. Philippine

taxation is divided into two categories: national taxes and local taxes.

Under the National Internal Revenue Code of 1997, national taxes are

required payments. Contrarily, local taxes are levied by a region’s local

government in accordance with the Local Government Code of 1991.

National tax examples include income tax, value-added tax, estate taxes,

and percentage taxes. Professional tax, entertainment tax, community tax,

and the yearly set tax for delivery trucks and vans are a few examples of

municipal taxes. A common local tax is the amilyar, or real property tax.

Agriculture, business, and residential properties are all subject to this tax

(Kagan, 2022).
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Owning a home is one of the biggest accomplishments a Filipino

could have. Having your own house will offer your family safety and

security. However, owning a house comes with the responsibility of the

government by paying the amilyar tax yearly. While the amilyar is an

important tax. Many Filipinos have a limited understanding of it. In this

article, we will discuss what amilyar is, why you should poy, how to

compute it, and how to pay it. Amilyar or Real property Tax (RPT) is a tax

real property owners must pay annually. The word amilyar is derived from

the spanish word “amiliaramiento” , which means assessment of a tax

(Official Gazette, 2022). During the spanish colonization, the datus who

ruled their barangays collected this tax for security. In modern times, the

amilyar Is imposed by the Local Government Unit (LGU) where your real

property is located under sections 197 to 283 of the Local Government

code, real property or immovable property covers land, buildings, road,

and constructions of all kind adhered to soil, trees, plants, growing fruits,

statues, machinery, and many other things attached to the land (The Civil

Code of the Philippines, 1949). Failure to pay amilyar or will result in the

auction of your property, real property owners must pay their amilyars on

оr before January 31 of every year. However, there is on option to pay

your amilyar in Four (4) installments if you cannot settle the tax in full.
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Here are due dates of each installment. Failure to pay on time will result in

2% of the unpaid amilyar amount per month a maximum OF 72% for 3

years (36 months). After 3 years, the LGU may auction your property

(Isla.R-, 2022).

In recent years, the academic and political debate on development

finance and development aid has raised the issue that tax avoidance and

tax evasion may undermine the ability of developing countries to finance

their public sectors. This view is based, among other things, on the

perception that the shadow economy in these countries is larger than in

the developed world. The term ‘shadow economy’ has no universally

accepted definition. But for the context of taxation and revenue

mobilization, a useful definition of the shadow economy would include

“unreported income from the production of legal goods and services,

either from monetary or barter transactions, hence all economic activities

that would generally be taxable, were they reported to the tax authorities”

(Schneider and Enste (2000), p.78-79). Universally accepted definitions of

tax avoidance and tax evasion do not exist. Tax authorities like HMRC

define tax avoidance as an activity that a person or a business may

undertake to reduce their tax in a way that runs counter to the spirit and

the purpose of the law, without being strictly illegal. The HMRC has
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defined a set of “signposts” which include e.g. “transactions or

arrangements which have little or no ‘economic’ substance or which have

tax consequences not commensurate with the Change in a taxpayer’s (or

a group of related taxpayers’) economic position” (Baker & Raymond,

2005). Tax Evasion, in contrast, is usually defined as a violation of the law

(Slemrod and Yitzaki, 2002). In rerent years, governments in many rich

countries have taken ambitious steps to crack down on tax evasion by the

wealthy, notably by limiting the opportunities for evasion through

undeclared offshore accounts (Johannesen and Zucman, 2014:

Johannesen et al., 2020). Enhancing taw enforcement at the top of the

wealth distribution may be desirable for at least three reason. First, it has

the potential to raise government revenue significantly as the wealthiest

taxpayers account for a large fraction of taxes. Second, it may help restore

the progressivity of the tax system, which is currently being eroded by very

high evasion rates at the top (Alstadsaeter et al., 2019). Third, it may

mitigate the secular rise in inequality as top income and wealth shares

continue to increase in many counties (Alvaredo et al., 2018).

The tax on immovable property has been characterized as probably

the most unpopular among the instruments, in part because it is savient

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and hard to avoid. But economist continue to emphasize the virtues of the

property tax owing to in relatively low efficiency costs benign impact on

growth, and high score on fairness. It is therefore, generally considered to

be under utilized in most countries. This paper takes stock of the

arguments for using real property taxation, and present an updated data

set for high and middle income countries to illustrate its use. It also reflects

the renewed and widespread interest in property tax reform globally and

discusses the many policy and administrative issues that must be carefully

considered as prerequisites for successful property tax perform (John

Morregaard 2013).The major sources of tax revenue levied on donations,

estates, individual and corporate incomes, excise, value added (VAT),

documentary stamp taxes on goods, services and transactions; as well as

customs duties are collected by the national government through its

revenue agencies, the bureau of internal revenue (BIR), and the bureau of

customs (BOC), under the department of finance (DOF), not by local

government units. It is from these tax revenues that LGUs receive an

annual internal revenue allotment (IRA), equivalent to 40% of the amount

collected in the 3rd fiscal year preceding a current fiscal year (SECTIONS

284). Other external sources of revenue of LGU are grants and shares in

the proceeds from the development of national wealth located in their

territories, shares from taxes collected in export processing and other

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special economic zones, shares from the tobacco excise tax, etc. But

these are relatively insignificant in terms of contribution to overall LGU

revenue. In practice the IRA is first allocated to the different levels of local

government: 23% each for provinces and cities, 34% for municipalities,

and 20% for barangays. Individual shares of LGUs in other category are

then calculated on the basis of a formula that gives a 50% weight to

population and 25% to land area. The remaining 25% is shared equally.

(SECTION 285) There are two much-debated issues that have been

raised in relation to the allocation of the IRA (Maita Gomez, 2013).

Property taxes are imposed in every country in the world as part of

a balanced system of taxation (International Association of Assessing

Officers, 2010). Differences in socio-political aspirations, perceptions and

traditions, infrastructures, resources, history, needs, and culture all affect

the type of property tax that will or will not work for the stakeholders (UN-

HABITAT, 2011). In the ASEAN region, countries lagged behind the global

average in terms of tax revenues collected as a proportion of gross

domestic product, which means that the ASEAN government must explore

ways to leverage fiscal policy for sustainable growth. In the context of the
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Philippines, real property taxation is vested with the provincial, city, and

municipal governments within the Metropolitan Manila Area (MMA).

Outside the MMA, provinces collect the tax but delegate this function to

local treasurers (Guevarra, 2004). The Local Government Code of 1991

enumerated the subjects of real property taxation as lands, buildings,

machinery, and improvements; hence, agrarian reform beneficiaries as

owners of lands, are liable to pay real property taxes on lands awarded to

them through the CARP.

The focus of the study is on the poor performance in Real Property

Taxes (RPD) collection, on acts and practices that abet, enable and

constitute partial or complete evasion Taxes. The section on Real

Property Taxation by local Government Units discusses the

implementation of basis RPT and Special Education Fund (SEF), the

implementation of other taxes. (Maita Gomez, 2010). An Unorganized

cueing system typically refers to a system where cues or managed

effectively. This can lead to confusion, inefficiency, and errors in various

context. such as communication, transportation, or project mana- gement.

organizing wes and signals is essential for smooth operations and clear

communication. Real property owners by the LGU where your property is

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located. Also referred to as real estate tax, it's due on the first day of

January of each year. Paying real property tax can be alone online and in

person by visiting the city treasurer's office or through your municipality's

partner merchants. Paying Amilyar at the city Hall. First, gather the

necessary documents if you'te previously made payments; newcomers

might need a copy of their property title and Tax declaration number. Next,

head to your IGU's Assessor office, Tax payer's Lounge, or the designated

window to have your property taxes assessed. Once the assessment is

complete, you'll know the precise amount you need to pay. Then, go to the

billing section and make the payment for the payment for the specified

amount. Finally, wait For your receipt, which serves as confirmation of

your payment. (Rouselle Isla, N 2022).

Technology could also significantly assist tax administration in

registering taxpayers and, more importantly, uniquely identifying them. In

this sense, integrated tax administration systems (ITAS) are crucial in

streamlining the registration process. Unsurprisingly, one of the first

modules which is usually implemented when an ITAS is launched is the

registration module, enabling e-registrations. Qualitative evidence shows

that it is quite hard to keep proper registration data without a well-

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functioning, automated system. In its absence, revenue authorities often

implement suboptimal practices which translate into the existence of

parallel registries, often kept on Excel spreadsheets, and, ultimately, in

administrative confusion, duplication of work and difficulty in monitoring

the taxpayer base (Ligomeka 2019; Stewart-Wilson forthcoming). In light

of the recent wave of automation in tax administration, more research is

needed to explore impacts on internal efficiency. A particular case study,

for example, could refer to the new technology by which revenue

authorities link their registration process with the national registration

agencies - as is happening in Uganda and Malawi, among many other

African countries – in order to automatically extract taxpayers’

demographic details. This harmonisation of registries revolves around the

national identification system, as taxpayers have to input their national ID

number when registering with the authority, and presents an interesting

example of cooperation between public institutions. It is not clear however

whether data from digital IDs could fulfil all the informational needs of

data-hungry tax administrations, or whether tax administrations are

adequately equipped with skills and staff to make the best use of such

new data. Technology could also significantly assist local authorities in

moving away from obsolete property valuation systems. Property tax is

particularly placed for benefitting from simplified valuation systems as

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enabled by new technology. For instance, the Freetown City Council

(Sierra Leone) introduced a new simplified ‘points based’ system (Fish,

2018), with technical support from the International Growth Center, the

International Centre for Tax and development and aid from the UK

government (Grieco, et al., 2019). The project involved the city’s

authorities using satellite imagery to identify and measure properties in

Freetown. They then deployed teams to collect data on easily observable

characteristics such as the quality of walls, roofs and windows. And then

they used existing data on rental values to build a simple model for

calculating the taxable value of each property. Importantly, and

highlighting again the need for complementary automation to strengthen

tax administration internal functions, the city council also developed a new

IT system to manage this entire process: from data collection to valuation,

billing, payments, appeals and enforcement. This new system should

significantly grow property tax revenues. First, it almost doubled the

number on the tax register from 57,000 to about 110,000. Notably, the

new system has produced much higher tax bills for the most valuable

properties, owned by the wealthiest taxpayers, which have been

historically under-taxed. This new IT solution is meant to correct societal

inequalities as It will better reflect the enormous disparities in property

values, wealth, and ability to pay across the city (Kamara, et al., 2020).
 11

Management of public finance and economic development is the art by

which a nation improves the economic, political and social well-being of its

people. The research paper starts from the reality that finance plays an

important role in each economy. Nowadays, finance has to manage and

adapt to Digital Era. The purpose of this paper is an attempt to identify and

encourage managing financial statements through artificial intelligence

using XBRL and Blockchain. In many countries, financial and tax

authorities encourage the adoption of eXtensible Business Reporting

Language (XBRL) and Blockchain. XBRL enable business to generate

their required reporting information directly from their financial data.

Blockchain technology continues to grow and it is being used in more and

more business sectors. Finance, accounting and auditing has been

identified as areas that could greatly benefit the distributed registry and

other features of Blockchain. The main benefits generated by these

innovative tools include reducing the risk of error (especially human error);

low risk of fraud; system automation, big data analysis, huge cost savings

(by increasing the efficiency and decreasing in errors), increased reliability

in financial reports, and reduced workflow. The research paper comes to

present how artificial intelligence combine financial information with tech

capabilities, accelerate digital transformation of finance and accounting,

and may create a more safety business and economic environment,

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reducing human error. We have to manage our work and time differently.

We are living in a digital and intelligent era, where machines take over

repetitive, time-consuming and redundant tasks, giving finance

professionals more time to approach higher level and more lucrative

analysis and research (Mosteanu, N. R., & Faccia, A., 2020).

Despite the substantial research on Amilyar Tax and local taxation

processes in the Philippines, there is a noticeable gap in understanding

the specific challenges and opportunities related to the utilization of digital

technologies in the tax collection process. With the increasing emphasis

on digitalization and online platforms for tax payments, there is limited

research examining the impact of these changes on Late Payment

Penalties, Transfer of Ownership Issue, Lack of Proper Documentation,

Incorrect Assessment, Unfamiliarity with Excemptions or Discount. The

Late payment penalties in Amilyar Tax have become a problem for

Financial Burden because for many individuals and businesses, paying

taxes can be financially challenging. Adding additional fines or penalties

for late payments can exacerbate this burden. The transfer of ownership

issue in Amilyar Tax has become a problem for Documentation

Challenges because accurate and timely documentation of property

transfers can be a complex process, often involving multiple parties, errors

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or delays in documenting ownership changes can lead to discrepancies in

tax assessments and payments. The lack of proper documentation in

Amilyar Tax has become a problem for Disputes and Delays because

incomplete or missing documentation can lead to disputes between

property owners and tax authorities. These disputes can result in delays in

tax collection and legal proceedings, creating inefficiencies in the tax

system. The issue of incorrect assessment in Amilyar Tax has become

problematic for Inefficiency in Tax Collection because incorrect

assessments can result in delayed or under collected tax revenue,

affecting the funding of essential public services and infrastructure. The

unfamiliarity with exemptions or discounts in Amilyar Tax has become a

problem for Equity and Fairness because lack of awareness about

exemptions or discounts can result in inequitable taxation, where some

property owners receive benefits while others do not, even when they are

eligible.
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Theoretical Framework

As stated in the research, the individual retirement arrangement

issued tax bills in both hardcopy and softcopy forms. The softcopy version

could be obtained from the individual retirement arrangement My Tax

portal, while companies additionally received hard copies through their

registered addresses. It is noteworthy that the individual retirement

arrangement didn’t dispatch all tax bills on the same day; instead,

assessments were conducted, and notices were sent out from the end of

April, with some taxpayers potentially receiving theirs earlier than others.

To receive real-time updates about the notice of assessment, participants

were encouraged to update their mobile contact numbers on the individual

retirement arrangement portal. The system would then send SMS alerts

when the individual retirement arrangement posted tax bills on the portal

(Staff Writer 2022).

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The buoyancy of property tax was determined by its mode of

administration. The research utilized the key informant method to examine

the mode of operation of Edo State Land Use Charge. Findings indicated

that property tax revenue mobilization in Benin Metropolis was ineffective

due to an unsystematic tax administration procedure employed by the

Land Use Charge Department. The study revealed that inadequate

personnel, public contempt, limited coverage of the tax base, and a

shrouded valuation method were major challenges of the Land Use

Charge in Benin metropolis. Additionally, it concluded that the current

property tax administration would not appreciably enhance internally

generated revenue unless the mode of operation underwent reform.

Recommendations included the implementation of modern and

transparent assessment methods for real estate, utilizing remote sensing

and GIS integrated with computer-assisted mass appraisal (CAMA)

through a public-involved debate on property tax reform (Toju F. Balogun,

2019).

The purpose of presenting the Statement of Accounts was to

communicate the Council’s financial performance for the year 2014/15 and

the overall financial position of the Council as of 31 st March 2015. This

aimed to provide stakeholders such as electors, local taxpayers, Elected

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Members of the Council, employees, and other interested parties with

comprehensive information about the Council’s finances. The foreword

explained the Council’s financial position, including the main influences

affecting the accounts, to assist in interpreting the accounting statements.

It offered a general guide to the main aspects of the Statement of

Accounts and summarized key aspects of the Council’s financial

performance (Ryedale District Council, 2015).

In the realm of financial infrastructure in modern market economies,

the payment system played a pivotal role, influencing the conduct of

monetary policy and impacting market efficiency and economic activity

(BIS, 2006; Lacker, 2011). Payment systems were akin to public utilities,

providing essential services to a broad base of networked users.

Consequently, the research recognized a strong public policy component

in the design, operation, and governance of payment systems, whether

controlled and managed by the public or private sectors (Summers &

Wells, 2014).
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Research Paradigm

The respondents evaluate

the amilyar tax collecting
• Survey
process in Marikina City and
San Mateo Rizal in terms of: • Interview

1.1 Releasing of notice of The Evaluation of Amilyar

assessment and owners Tax Collecting Process in
-Tallying of Data
copy of tax Marikina City and San Mateo
-Interpretation of Data Rizal
1.2 Releasing of statement
of account -Analysis of Data
1.3 Payment system

Figure 1. Research Paradigm

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This research paradigm shows the whole process of conducting

this research. The input contains the respondents evaluation of amilyar tax

collecting process in Marikina city and San Mateo Rizal. The process that

will be done by the researchers are survey, interview, tallying of data,

interpretation of data, analysis of data in order to evaluate the amilyar tax

collecting process in Marikina City and San Mateo Rizal.

Statement of the Problem

This study aimed to determine The Evaluation of Amilyar Tax

Collecting Process in Marikina City and San Mateo Rizal. Specifically

answered the following research questions.

1. How do the respondents evaluate the amilyar tax collecting

process in Marikina City and San Mateo Rizal in terms of:

1.1 Releasing of notice of assessment and owners copy of tax

1.2 Releasing of statement of account

1.3 Payment system

2. What is the significant difference of respondents in amilyar tax

collecting process in Marikina City and San Mateo Rizal?

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3. What are the challenges that the respondents encountered while

paying Amilyar Tax in Marikina City and San Mateo Rizal?

Hypothesis

There is no significant difference in the evaluation of respondents to

the amilyar tax collecting process in Marikina City and San Mateo, Rizal.

Scope and Delimitation

The purpose of this study was to evaluate the amilyar tax collecting

process. The target population investigated was the residents in Marikina

City and San Mateo, Rizal. Additionally, the study was conducted during

the school year 2023-2024.

Beneficiaries of the studies

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The results of this study will benefit the following:

Employees. This study can provide insights into the tax collecting

process, which may positively impact employees motivation and job

satisfaction. It can lead to improvements in the work place environment,

making it more conductive to employee well being and productivity. It can

serve as a valuable resources for the employees improving their relation

with taxpayers and promoting a positive image. for their organization.

Future Home Owners. This study will help future home owners

become aware of the challenges that tax payers encounter when paying

their annual taxes. They can also understand the notice of assessment. It

can also help them in the future with how to pay amilyar tax.

Future Researchers. This study can help them to better

understand what is amilyar tax. They can make it as a reference for their

future researches. It can also serve them as a stepping stone for the

future researchers who will be interested in this study or other related

studies.
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Local Government unit (LGU). This study will help the local

government units to provide insights into how the amilyar tax collecting

process can be streamlined and made more efficient. Our study can

provide data and insights that help the LGUS make informed decisions

about their tax collecting strategies. It may also identify areas where the

LGU’s needs to align their tax collection processor with updated laws and

regulation.

Tax Payers. This study can shed light on the transparency and

accountability of the tax collection process. It may lead to improvements in

the efficiency and fairness of tax collection, reducing any unnecessary

burdens. They will gain a better understanding of the amilyar tax

collecting process in their respective areas.

Definition of Terms

The following words are defined conceptually:

Notice of assessment in a declaration of deficiency taxes issued

to a taxpayer who fails to respond to a pre-assessment.

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Owners copy of tax declaration is a issued upon registration of

transfer of ownership of real property from the previous owner to a new

owner.

Paying refers to give money that is due for work done, goods,

received , or a debt in cured.

Payment system refers to any system. Used to settle financial

transactions through the transfer of monetary value.

Process is a series of actions or step taken in order to achieve a

particular end.

Releasing refers to allow or enable to escape from confinement or

vet free.

Statement of account is a document that reflects all transaction

that took place between you and a particular customer for a given period

of time.
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Tax refers to a mandatory contributions levied on individuals or

corporations by a government entity.

CHAPTER II

REVIEW OF RELATED LITERATURE

Definition of Amilyar Tax

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The aim of this research is to provide a concise exploration of

essential taxation principles. It begins by defining taxation and examining

tap systems match characteristics and legislative sources. The text then

went into tax classification, taxable events, and their temporal and

jurisdictional applications, along with enforcement mechanisms. It

addresses the intricate aspects of taxpayer voles and the determination of

taip amounts and rates. In addition, the chapter also scrutinizes

government involvement in taxation, covering areas such as tap

expenditures, avoidance, evasion, and the tax gap (Germento, J., 2023).

The aim of this research is to provide an insightful exploration of the

various types of local income tax systems in the United States, specifically

focusing on the distinctions between direct collection, piggyback

collection, and combinations of both methods. The narrative delves into

the impact of each approach, shedding light on how locations

grapple with the responsibilities of administration, collection, and

enforcement of income. Benefits associated with direct collection: the

research involved in studying administrative vartonomy at the focal level.

Momorat advocates for a thorough consideration of the economy and

administrative factors at play, emphasizing the potential consolidation of

the income tax system (Walczak, J., 2023).

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This studies individual and social motives in tax evasion. We build a

simple dynamic model that incorporates these motives and their

interactions. The social motives underpin the role of norms and are the

basis of the dynamics that we study. Our empirical analysis exploits the

adoption in 1440 of a poll tax to find local government in the United

Kingdom, which led to widespread evasion. Moreover, the evidence is

consistent with the model’s main prediction on the dynamics of evasion

(Basley, T., 2023).

This study aims to determine understanding of taxation by

presenting basic concepts from a policy, legal, and administrative

perspective. It covers current principles, explores taxation in various legal

systems, and addresses significant considerations for substantive and

procedural tax law, including sanctions. The approach is system-neutral,

making it accessible to a diverse audience and individuals interested in

global taxation issues. The goal is to enhance awareness and offer a

balanced view of rights and obligations related to tax imposition (Pistone,

P., 2019).
 26

This study explores the corporate income tax base in Polish law

and the draft CCCTB directive, analyzing tax revenues and costs. Surveys

were sent to 1000 Polish and 500 EV companies, with responses from

112 Polish and 50 foreign companies, mainly limited liability and joint

stock companies. The study spanned 2010–2017, with a follow-up in 2012

involving 200 additional surveys of Polish companies, 15 of which were

answered (Iwin-Garzyaka J., 2023).

The purpose of this study is to explain exist different definitions of

tax and that they vary greatly depending whether they are made within an

economic or legal context. The Organization for Economic Cooperation

and Development (OECD) defines tax as “compulsory unrequited

payments to general government.” 1 The Tax Justice Network Africa

(TJNA) argue that tax, is “a fee levied by a government or regional entity

on a transaction, product or activity in order to finance government

expenditure.” 2 Further, according to the Business Dictionary. Com, a tax

is “a means by which governments finance their expenditure by imposing

charges on citizens and corporate entities.” 3 In all the three definitions, In

addition, it is vividly clear that tax payments are made to the government

and therefore, it is the government that has the responsibility of collecting

tax revenue (BA Kiprotich, 2016).

 27

The purpose of this study is to explain the interesting pattern has

emerged over the last couple of years where the concept of “tax morality”

has bubbled to the surface in public statements made, very often by

representatives from revenue authorities. SARS is no stranger to this as

its suspended Commissioner, Mr Tom Moyane, called for tax morality at

the 2016 Tax Indaba and later at the International Association of Financial

Executives World Congress. But what does it really mean? Is it a

somewhat convenient phrase that masks the inability to efficiently collect

taxes or a matter that drills down to the core of a South African tax base

fed up with contributing taxes to a government struggling to curb rampant

corruption and draining the fiscus as a result? Tax morality therefore starts

at government level as taxpayers will be more willing to contribute if they

know that taxes paid on hard-earned income are spent in the correct

manner. In addition, President Cyril Ramaphosa captured the essence of

the problem by stating that “… tax morality is reliant on an implicit contract

between taxpayers and government …” which implies that taxpayers

receive value for money by paying their fair share in a system free of

corruption. Despite the uncertain South African political and economic

climate, the question still remains as to whether taxpayers must only pay

what is legally due or pay in accordance with what is morally correct. The
 28

latter essentially eliminates the tax planning element, but more on that

later in this article (Ruaan Van Eeden & Johanci Meintjes, 2018).

This article explores the intersection between tax and human rights

law to demonstrate that formalising tax policies in a manner that centres

the focus on the fulfilment and protection of human rights would leave less

room for tax abuses and ensure that more money is available to the state

to improve the lives of its citizens. Effectively tackling inequitable tax

policies and tax abuse is an avenue that states can use to ensure that the

‘maximum available resources’ are allocated to the progressive realisation

of economic, social and cultural rights. There is significant difference

between tax and human rights has largely been looked at from a social or

economic, and not a rights-based perspective. In addition, tax or fiscal

policy has an indirect impact on a country’s ability to discharge its social

obligations to the citizenry and thereby ensure the provision of human

rights that the citizenry is entitled to (Salome Chigubu & Thabo Legwaila,

2021).

The Turnbull Government is cutting payments to families on low

incomes, continuing the freeze on Medicare rebates, issuing debts people

have never accrued, and considering a tax cut for corporations.

 29

Meanwhile, Australia continues to give away its natural resources for free

by not taxing corporations enough (Denisse Sandoval, 2017).

Drawing on global experiences and comparisons, this article argues

for the need to increase cooperation between countries to plug tax

loopholes and bring in systems which enhance the tax to GDP ratio

without hurting investments. Increasing this ratio is the only way to

improve development spending while avoiding fiscal difficulties (Jomo

Kwame Sundaram, 2013).

Types of Collecting process of Amilyar Tax

The focus of this study is to identify tax collection challenges in

Sayint Woreda by using primary data of regression and correlation

models. Based on the findings the researcher recommends that the tax

payers, tax collectors, and stock holders must come together and discuss

every challenges to each other to have a sound tax collection system

(Tessema, 2020). Moreover, this article was helpful to the researchers

 30

because they will know what are the challenges of tax collection in

collection process.

This study aims to determine the mechanism for collecting and

reporting vat/value added tax and to find out the obstacles encountered

when collecting and reporting vat at the work unit of the central office for

the Cidanau, Ciujung and Cidurian river regions. The result of this study

are that the value added tax (vat) reporting mechanism carried out by the

expenditure treasurer at the work unit of the Balai Besar for the Cidanau,

Ciujung, and Cindurian river regions is appropriate (Puspanita et. Al.,

2022). In addition, this article provides helpful information to researchers

about the imposed on the value added tax.

The key objective of this research was to investigate influence that

tax collection strategies have on the compliance of residential rental

income earners in Kasarani sub-country in Kenya. The study concluded

that mutual trust building aided mobilization of public support for tax

collection agenda promoting the initially skeptic residential rental income

taxpayers to embrace tax compliance, that tax knowledge and awareness

strategy positively affected tax compliance, tax collection and reporting

through the modern technology based systems proved to significantly

 31

support tax compliance and that the tax law enforcement measure is very

strategic in influencing tax income collection (Kosgei and Opiili 2023).

Furthermore, this article supports the goal of our study because it helps

the tax collectors determining the trust of tax payers, knowledge and tax

awareness.

The main objective of this study was to evaluate the challenges

affecting Zanzibar revenue board effectiveness on tax collection. The

findings of the study revealed that, over 50% agreed and strongly agreed

bureaucracy in paying taxes, complex tax, computation, unfriendly tax

administration, multiple taxes and ineffective tax collection as the major

challenges affecting Zanzibar on collection (Pandu et. Al., 2021).

Additionally, this article helps the researcher by giving helpful information

in challenges affecting revenue and effectiveness in Zanzibar.

This paper aims at explaining why the general data protection

regulation (GDPR) might play a key role in building a more coherent local

framework intended to face the several legal challenges that are likely to

emerge from recent measures adopted at European and national levels

regarding the consistent involvement of private third parties in the direct

taxation process. The findings of this article contributes to open a debate

 32

to fulfill this literature gap on a topic that is providing crucial from both a

scientific and societal perspective (Tomo, 2023). Moreover, this article

support the goal of this study, because it helps the government to present

paper the literature gap on providing crucial.

The aim of the article is to argue that the financial problem

confronting municipality in South Africa can be attributed to poor collection

of own revenue, which undermine their financial viability. The paper

consider by arguing that unless and until there is a meaningful and

adequate investment into the local economies of the municipalities that

are predominantly rural, it would be difficult to enhances their financial

viability through affective collection of own revenue (Manyaka, 2014).

Moreover, the article added knowledge to the researcher because it give

some argument on why there is a poor collection of own revenue in South

Africa that can also reflect on this study. The challenges showed in the

article can also be the challenges that this study can encounter.

The purpose of the article is to review the theoretical background

on taxation as a basic and the aspect highlighted was definition of tax,

principle of tax, objectives of tax, outline Malaysia Land Tax instrument in

view of National Land Policy and the National Land Code 1965 (Act 56 of
 33

1966) and highlights the performance of land revenue by using time series

data from 2009-2018. The trend of Land Tax collection in Malaysia is

inconsistent, changing upward and downward depending upon economic

condition. However, in recent year it shows an incremental in tax collection

but the performance of tax collection is decreasing from year to year

( Sahari, et al., 2020). In addition, the article was helpful to this study

because it gives the researcher an ideas on how they will evaluate the Tax

collection process in Marikina City and San Mateo Rizal it will give them

more knowledge on how they will conduct this study.

The topic covered in the article is to highlight participant problems

and obstacle linked to the collection of property tax, and pragmatic ways in

which local tax revenues can be boosted. The report reviews projects

implemented in the SDC-DDLG Network that aim to provide incentives for

local governments to increase tax compliances and revenues. The

investigation focuses on three projects, which aim to improve local

revenues mobilization: (1) a competition among municipalities in Serbia

(2) a performance-based grand system in Kosovo, and (3) a project on

municipal social accountability in Mozambique ( Nell and Mascagni, 2017)

Moreover, the article added knowledge to this study because it gives

some example of challenges that can encounter in the collecting process

 34

of real property tax. They will have some ideas on how will evaluated the

collecting process of Amilyar Tax.

The aim of the article is to offer an appraisal of England and Wale’s

real property tax regime, exploring both residential and commercial

property taxation from the perspective of enveloping. It was concluded in

the article that both regimes are capable of drawing significant yieldd from

direct property taxation, both struggle in obtaining revenue from enveloped

holdings. Given the current socio-economic landscape in England and

Wales, a de-enveloping policy vs desirable. Unfortunately, uncertainty

surrounding overseas entity classification-particularly as regards

foundation and anstalts- thwarts this preffered de-enveloping aim. This

obstacle has not been overcome by the beneficial ownership register

recently introduced by the Economic Crime (Transparency and

Enforcement) Act 2022. Remedial reforms are therefore proposed

(Broadway, 2023). In addition, the article was helpful to this study because

it gives the researcher an insight on how the collection of real property tax

can different based on the property own in England and Wales that can

also be the same in Marikina City and San Mateo Rizal. It will give the

researcher a guide on how they can evaluate the collecting process of

Amilyar Tax in Marikina City and San Mateo Rizal.

 35

Development of Collecting process of Amilyar Tax

The purpose of this paper is to evaluate the pros and cons of ad

valorem real estate taxation in the context of the reform of the Polish real

estate taxation system. The study concludes an overview of property

taxation, including its various aspects and the classification of properties.

(Wolowie, 2018). However, the study provides a detailed description of

property taxation, covering topics such as types of property, valuation

methods, and tax classification.

The study assessed the effect of economic development, internal

revenue allotment (IRA), and tax administration on the real property tax

(RPT) collection of local government units (LGUs) in the National Capital

Region (NCR) using a multivariate regression analysis based on relevant

panel data from CY 2014-2018. The study found that local economic

development has a negative influence and the IRA has a positive effect on

the RPT collection (Uy, 2021). Moreover, the study reveals that economic

development has a negative impact on real property tax (RPT) collection,

while the internal revenue allotment (IRA) has a positive effect.

 36

Additionally, tax administration reforms, such as improving government

efficiency and revising the schedule of market values, play a significant

role in enhancing the RPT collection. This study highlights the potential of

RPT as a stable revenue source for local governments and emphasizes

the importance of implementing effective tax administration reforms for

greater fiscal autonomy and self-governance of LGUs.

The purpose of the study is to assess the local revenue generation

capacity of the municipality of Bongabon, Nueva Ecija in the Philippines.

The paper revealed that its calculated collection efficiency is only 20.6% of

the total collectibles on Real Property Tax. The average local revenue

raising capacity of the municipality of Bongabon, Nueva Ecija within the

period of 7 years (2011 to 2017) is only 40.9% of the externally sourced

revenue or IRA. The study concluded that the municipality of Bongabon,

Nueva Ecija remains dependent on the national government when it

comes to funding (Cruz & Cruz, 2018). Furthermore, this study sheds light

on the financial dynamics of the municipality of Bongabon, Nueva Ecija,

revealing its heavy reliance on the national government for funding, as its

local revenue generation capacity remains low. The study highlights the

importance of conducting further research on tax capacity to gather

 37

essential data for effective policy-making and to overcome the challenges

associated with tax collection at the local level.

In this paper we document the overall decline in property values in

the United States in recent years, and we find that the impact is in the

aggregate negative but that the impact varies significantly by state and by

locality. We also examine the impact on local government revenues, and

we again find substantial regional and local variation. Our empirical

analyses indicate that there are several factors causing changes in

property tax revenues, but the dominant factor is changes in housing

prices, with some significant lags. We conclude that local government

reliance on the property tax has in fact been an advantage for many local

governments in the current economic environment, and that such reliance

is likely to – and should – continue in at least some form for the immediate

future Alm, Buschman& Sjoquist. Et al, 2011). Furthermore, the study

highlights the regional and local variation in the impact of declining

property values on local government budgets in the United States,

suggesting the need to reconsider the reliance on property tax as a main

source of revenue and explore alternative strategies for financial stability

in the face of economic recessions.

 38

This chapter focuses on the reform of an existing system of

property taxation rather than on the creation of an optimal property tax. It

provides guidance on property tax reform by addressing the most frequent

mistakes and highlighting common elements of success: the primary

rationale for reform; fundamental principles of reform; strategic choices for

reform; policy pitfalls of reform; and lessons learned from reform initiatives

(Rosengard, 2012). Moreover, the study emphasizes the need to prioritize

practicality over theoretical optimality, revenue generation over social

engineering, economics of taxation over political mathematics, and

behavioral change over mere policy documents when implementing

property tax reform. These principles serve as valuable insights for

policymakers and practitioners seeking to improve the effectiveness and

efficiency of property taxation systems.

The purpose of the study is to examines the capitalization of

property taxes in real property. Capitalization theory would suggest that

property values depend on the level of public services and taxes within a

community. Differences in taxes relative to public services should be

reflected in property values (Gatzlaff and Macpherson, 2008). Moreover,

the studies on property tax capitalization have essentially tested the Tie

about hypothesis that allocative efficiency in the delivery of public services

 39

is achieved through a system of local governments. The study comes up

with conclusions about how property tax capitalization happens.

The purpose of the study is to explores two aspects of connection

between property tax revenues and house prices. First, they estimate the

elasticity of property tax revenues with respect to house prices. This

elasticity does not necessarily equal one as governments may adjust

effective tax rates to offset changes in property values. Second, they

examine the siming of the relationship (Lutz, 2008). Furthermore, the

study suggest that the elasticity eventually equals 0.4 and that it takes

three years for house price changes to impact tax revenues. The study

highlights the importance of exploring aspects of connection between

property tax revenues and house prices.

The purpose of this study is to examines the incidence of the

residential property tax burden across 357, 264 owner-occupied homes in

Dallas County, Texas. Progressivity indices are computed for total

property taxes, total property taxes are moderately regressive (Plummer,

2003). Moreover, the study suggest that tax rate contribute to the

regressivity of city taxes because lower-income cities tend to have

relatively higher tax rates. The homestead exemption affects the incidence

of city and school taxes, but in opposite ways. It makes city taxes more
 40

regressive, but makes school taxes more progressive.The study highlights

the impact of tax rates.

The purpose of the study is to investigates the growth and stability

of the real estate tax during this era in 66 counties. Its main contribution is

that it provides a natural experiment for testing whether the loss of a

significant revenue component affected the adequacy of another tax.

(Stine, 2003). Furthermore, the study suggest that tax repeal resulted in

higher growth and greater variability of real estate taxes. Most countries

had significant real estate tax growth over the long-run. The study

highlight the effect of personal property tax repeal on Pennsylvania’s real

estate tax growth and stability.

The purpose of the study is to evaluate the prospect of

implementing market-value-based property tax reforms in mainland China.

Based on the new institutional economics perspective, it posits property

tax as institutional arrangement which requires complementary

mechanisms, in land registration, property appraisal, tax administration.

(Tang and Wong, 2011). Moreover, property tax reforms would not only

necessitate technical changes, but would also have extensive social

political and legal repercussions for Chinese society. The study highlights

the property taxation and local government finance in China.

 41

Related Studies about Amilyar Tax

The purpose of the study is to assessed the effect of economic

development, internal revenue to allotment (IRA), and tax administration

on the real property tax (RPT) collection of local government units (LGUs)

in the national capital region (NCR) using a multivariate regression

analysis based on relevant panel data from CY 2014-2018. The significant

relationships between proxy variables for tax administration (ie,

government efficiency index and number of SMV revision due) and RPT

collection serve as the salient findings of the study (Uy,2021). Moreover,

this article added to know ledge of the researchers about this topic

because the result to not support the claim that IRA has substitutive and

disincentivizing effect to local revenues, at least for LGUs in the NCR

during the period covered by the study.

The objective of this study aims to evaluate the property tax base

under the local government property taxation in Nairobi City and its
 42

implication on revenue adequacy of the city. The study established that

Nairobi relies on the dual system of taxation, namely, site value and rating

and area rating. Tax is on vacant land only and excludes improvements

(Nyabweng, K’akumu, 2019). In addition, this article supports the idea of

researchers because the researchers examined the records at the Nairobi

City. This included properties under site value rating and area rating.

The objective of this research was to investigate the potential

impact of female board member, political connections, and independent

commissioners on the tax avoidance, with leverage firm size, and firm age

as control variables. The findings of this study indicate that the tax

avoidance is not influenced by the female board member and independent

commissioners, whereas political connections have a favorable impact on

the tax avoidance (Proyoga, & Eoh, 2023). Further more, it has been

noted the leverage influences tax evasion favorably and serves as control

variable. On the other hand, firm age has no discernible effect on tax

avoidance, although firm size has a negative impact.

The purpose of this study is to present the rules of taxation of jint

properties, to identify problems in this respect and indicate possible

directions for changes. The analysis of this cases, regulated in art. 3 par.
 43

4a-6up.o.l., leads to the conclusion of a general nature that the legislator’s

goal was to depart from the solidarity of the tax obligation primarily in

cases where we are dealing with joint ownership in fractional parts, so it is

quite simple to calculate the tax separately for each of the joint owners

(Dowgier, 2022). Moreover, the remedy presented in Art.3 par. 6u.p.o.l.

was designed to create the more reasonable rights of the taxpayers to

take use of the tax exemptions and exclusions with regard to joint real

estate. The aforementioned rules, excluding Art. 3 par. 5.

The purpose of this study is to present the main characteristics of

things in the polish civil law, with a particular emphasis on real property.

According to the polish civil code, real property includes land, buildings or

parts of buildings. These regulations distinguish not only between

buildings and premises, but also between parts of the buildings that are

non-separated premises or a common property related to the perpetual

usufruct of land in a building in which residential apartments have been

singled out as distinct separate properties (Zaradkiewicz, 2022). In

addition, this article focuses on delineating the key features of elements

within polish law, notably highlighting real property, as defined by the

polish civil code to encompass land, buildings, or segments thereof.

 44

The purpose of the study is to examine the role of property tax in

developing countries. The study looked into already published studies and

reports as the data was easily accessed through online journals and

libraries The significant difference of the study established that provision

of improved public services, operational debt recovery, sanctions and

penalties, provision of discounts and waivers on interests and penalties,

social pressure, and reducing compliance cost as tools of enforcement

were found to be effective in ensuring compliance in rates payment. In

addition, the study used Cary Brown Model and Agglomeration Economies

Theory. The study recommend that tax authorities should adopt

improvements in rating to capture the values of the properties, adopts one

regime of taxation and regularly updates the property values to benefit

from increase in revenue because of rising property values (Stephen

Nyirenda, 2023).

The main objective of this study is to evaluate the possibility of

applying selected algorithms of machine learning and a multiple

regression model in property mass valuation on small, underdeveloped

markets, where a scarce number of transactions takes place or those

transactions demonstrate little volatility in terms of real property attributes.

A hypothesis is verified according to which machine learning methods

 45

result in more accurate appraisals than multiple regression models do,

considering the size of training datasets. Three types of models were

employed in the study: a multiple regression model, k nearest neighbor

regression algorithm and XGBoost regression algorithm. Training sets

were drawn from a larger dataset 1000 times in order to draw conclusions

for averaged results. Thanks to the application of KNN and XGBoost

algorithms, it was possible to obtain models much more resistant to a low

number of observations, a substantial number of explanatory variables in

relation to the number of observations, a low property attributes variability

in the training datasets as well as collinearity of explanatory variables. In

addition, this study showed that algorithms designed for large datasets

can provide accurate results in the presence of a limited amount of data.

This is a significant observation given that small or underdeveloped real

estate markets are not uncommon (Sebastian Gnat, 2021).

The purpose of this study is to describe the current situation of real

property tax collection in Cainta. It establishes that an automated real

property tax collection through information technology is more efficient

than the existing tax administration system. This allows citizens to pay

their tax dues without proceeding to the city hall, where long lines and

miscellaneous costs haunt them. This research found that alternative

 46

payment options are more efficient than manual real property tax

payments in terms of cost and time. Although these automated systems

are not yet widely adopted, this study strongly recommends implementing

and adopting an automated tax administration system in Cainta through

various payment options, including online payment, mobile money,

satellite centers, accredited banks, payment centers, and automated teller

machines. In addition , it is hoped that this system will help address issues

in the existing real property tax system ensuing in a continuous decline in

the number of delinquent taxpayers and an increase in Cainta’s tax

collection rate (Adrian A Mabalay, 2023).

This study focuses on the application trend and classification of

mass appraisal and highlights a 3I-trend, namely AI-Based model, GIS-

Based model and MIX-Based model. The characteristics of different mass

appraisal models are analyzed and compared. In addition, the future trend

of mass appraisal based on model perspective is defined as “mass

appraisal 2.0”: mass appraisal is the appraisal procedure of model

establishment, analysis and test of group of properties as of a given date,

combined with artificial intelligence, geo-information systems, and mixed

methods, to better model the real estate value of non-spatial and spatial

data (Daikun Wang & Victor Jing Li, 2019).

 47

The main purpose of the study is to examine factors that improve

property tax and tax system for revenue mobilization and accountability.

The present study of a simple Random sampling technique was for the

study with justification that the population is homogeneous. An instrument

adapted (Questionnaires) consisting of a five-points-Likert scale was

administered to property owners in their residence or at their workplaces.

The results of the regression analysis disclosed that based on the results,

awareness of tax laws and property tax compliance behaviors have a

significant relationship on revenue mobilization while digital systems of

property identification and property tax administration systems have

negative relationship with revenue mobilization therefore not supported. In

addition, the study recommends further education on property tax and its

concept to citizens highlighting the importance of property registration and

identification using digital systems for taxation in order to augment

revenue generation ( Adaletey et. al., 2022).

Synthesis
 48

This research mosaic unfolds the layers of Amilyar Tax, initially

examining fundamental taxation principles, progressing to global

perspectives. It navigates corporate tax bases, delves into motives in tax

evasion, and probes the intersection of tax and human rights.

Transitioning to collection processes, studies unveil strategies for

effective tax collection, emphasizing trust-building, technology, and

enforcement. Development aspects emerge, exploring the impact of ad

valorem real estate taxation on local governments and providing guidance

for property tax reform.

The synthesis also spotlights the connection between property tax

revenues and house prices, shedding light on regional variations. The

intersection of tax and human rights law comes into focus, emphasizing

reforms for equitable resource allocation.

The synthesis concludes with a look at research related to Amilyar

Tax, exploring its impact on economic development, tax administration,

and technology. Insights into factors influencing property tax compliance

and revenue mobilization offer valuable considerations for future policy

implementation.
 49

Research Instrument

STRO AGR DISA STRO

Releasing of Notice of Assessment (San NGLY EE GREE NGLY

Mateo Rizal) AGRE DISAG

E REE
 50

1. I appreciate the transparency of the

Amilyar tax collecting process

outlined in the notice of assessment.

2. I like the ease of understanding the

instructions provided on the Amilyar

tax assessment form.

3. I find the Amilyar tax payment

process to be straightforward and

user-friendly.

4. I agree that the notice of

assessment provides sufficient

details about the assessed taxes.

5. I appreciate the accessibility of

information regarding the Amilyar

tax collection procedures.

6. I like the organization of the Amilyar

tax notice, making it easy to locate

relevant details.

7. I find the format of the notice of

assessment conducive to a clear

understanding of my tax obligations.

 51

8. I agree that the Amilyar tax

assessment form adequately reflects

my property details.

9. I appreciate the inclusion of a

payment deadline in the Amilyar tax

notice of assessment.

10. I like the overall efficiency of the

Amilyar tax collecting process as

outlined in the notice.

STRON AGREE DISAG STRON

Releasing of Notice of GL REE GLY

Owners Copy of Tax (San Y DISAG

Mateo Rizal) AGREE REE

1. I appreciate the clarity of

information presented on

my copy of the Amilyar

tax assessment.
 52

2. I like the level of detail

provided on the owner’s

copy, aiding in a

comprehensive

understanding of the tax.

3. I find the format of the

owner’s copy of the tax

notice well-organized and

easy to follow.

4. I agree that the owner’s

copy effectively

communicates the

assessed property taxes.

5. I appreciate the inclusion

of relevant property

details on my copy of the

Amilyar tax assessment.

6. I like the accessibility of

important contact

information for inquiries

 53

on the owner’s copy.

7. I find the owner’s copy to

be a useful reference for

tracking and managing

property tax obligations.

8. I agree that the owner’s

copy adequately reflects

the property details for

accurate assessment.

9. I appreciate the inclusion

of a clear payment

deadline on my copy of

the Amilyar tax notice.

10. I like the overall design

and presentation of

information on the

owner’s copy of the tax

assessment.
 54

STRON AGREE DISAG STRON

Statement of Account (San GLY REE GLY

Mateo Rizal) AGREE DISAG

REE

1. I appreciate how my

statement of account is

being organized and

detailed.

2. I like how they track the

timeline of my account
 55

activities.

3. I appreciate that they

includes the applicable

terms and conditions to

payment terms, late

fees, and other financial

agreements.

4. I like how they integrate

customer feedback

related to the statement

of account.

5. I appreciate their

security measures to

protect sensitive

financial information.

6. I like how they use

digital system to

explore how to

integrates with other

financial or customer

relationship
 56

management system.

7. I appreciate how they

communicate to their

customers reminding

them about overdue

payments, negotiation

of terms or changes in

pricing.

8. I like how they consider

incorporating historical

data by providing

statements from

previous periods.

9. I appreciate that they

accept multiple

currencies for

international

transactions.

10. I like how they outline

any credit limits granted

to customer and the

 57

agreed upon credit

terms.

STRONG AGREE DISAG STRON

Releasing of Statement of LY REE GLY

Account (San Mateo Rizal) AGREE DISAGR

EE

1. I appreciate how they

enable contactless

payments using

smartphones as a

payment system.

2. I like how apps or

devices staring

payment information

for online
 58

transactions.

3. I appreciate how

written orders

directing a bank to

pay a specific amount.

4. I like how they

protects consumes in

financial transactions.

5. I appreciate the digital

movement of funds

between account as a

payment system.

6. I find the replaces

sensitive data with a

unique identifier as a

payment system.

7. I appreciate how they

ensuring seamless

integration between

different systems.
 59

8. I like how facilitates

international bank

transfer as a payment

system.

9. I appreciate the

facilitate online

payments for

businesses.

10. I like how tey ensures

secure transmission

of a payment data.

STRON AGREE DISAGR STRON

Releasing of Owners Copy GLY EE GLY

of Tax (Marikina City) AGREE DISAG

 60

REE

1. I like having the

owner’s tax

information; it helps

me keep track of my

account.

2. I feel safe having a

copy of my tax. In this

way, I am more aware

of how much tax I pay.

3. I appreciate the good

attitude of the

employees.

4. I appreciate the things

written in the copy of

my tax; it has complete

information.

5. I like that they have

customer service.
 61

STRON AGREE DISAG STRON

Releasing of Statement of GLY REE GLY

Account (Marikina City) AGREE DISAG

REE

1. I appreciate how they

provides a summary of

my account activities.

2. I like how they outlines

the details to fulfill their

tax obligations.

3. I appreciate that they

includes explanations for

statement of account.

4. I am satisfied with their

security to protect the

financial statement.

5. I appreciate how they

include the assessed

value, tax rates, and any

applicable fees.
 62

6. I appreciate how they

remind the property

owners to receive the

statement annually.

7. I appreciate that they are

giving terms and

conditions relating to

payment form.

8. I am satisfied how they

manage financial

statement.

9. I appreciate how they

clarify the information in

the statement of

account.

10. I appreciate that they

accept online payment

with their customers.

 63

STRO AGRE DISAG STRO

NGLY E REE NGLY

Payment System (Marikina City) AGRE DISAG

E REE

1. I find the payment system to

be highly convenient and

accessible.

2. I appreciate that the

payment system, tax

assessment for adequately

reflects my property details.

3. I appreciate th signicantly

simplified and improved my

experience with tax

payment.

4. I appreciate the Real-time

updates and notification

 64

within the payment system

keep residents informed

about important deadlines.

5. I appreciate the

transparency of the Amilyar

Tax collecting process

outlined in the Payment

System.

6. I particularly appreciate the

mobile integration, making it

easy to navigate the system

using my smartphone.

7. I appreciate the emphasis

on secure transaction to

knowing the protection of

my personal and financial

information.

8. I may have had about the

Amilyar Tax assessment

process.
 65

9. I love the integrated record-

keeping system in the

Payment System to help

residents maintain the clear

overviews of their payment

history.

10. I like to adapt to changing

technological landscape

and ensure the residents

experiences a seamless

and up to date tax payment

process.