Philippine Public Fiscal Administration, Volume 1

accounting activities agency Allen Schick allocation annual appropriations assessment barangay basic Budget and Management budget process budgetary Bureau capital central government collection Commission on Audit component cities concept Congress Constitution coordination corporations cost DBCC debt decisions developing countries development plan direct taxes donor's tax effective executive exemptions export fees feudal fiscal policy foreign formulation functions funds government budget government units growth Ibid implementation important imposed increase indirect taxes Internal Revenue issues LDC's legislative levied limited line-item budget loans major Manila ment mercantilist Metro Manila national government objectives offices operations PAGCOR percent performance budgeting Philippine political PPBS President priorities problems production programs projects provinces public borrowings public finance public fiscal administration punong barangay purposes real property tax reforms requirements sangguniang SANGGUNIANG KABATAAN sector share social sources structure tax revenues tax system taxation taxpayers theory tion