Asian Journal of Managerial Science (AJMS)
Stakeholders’ Perspective on the Implementation of Train Law in Cebu City, PhilippinesAuthor : Charito Bonghanoy, Jonathan O. Etcuban, Nina Lyn Bueno, Gerwine Medio, Reylan Capuno and Dennis Capuyan
Volume 8 No.2 April-June 2019 pp 55-63
The Tax Reform for Acceleration and Inclusion (TRAIN) is the principal bundle of the Comprehensive Tax Reform Program (CTRP) imagined by the Duterte organization to address insufficiencies in the duty framework making it less complicated, more pleasant, and a progressively proficient assessment framework yet draws heap of responses from different segments in the economy especially the shoppers and the regular workers. This study assessed the effect of the imposition of TRAIN Law as viewed by the various sectors in the local economy of Cebu City specifically from four sectors: non-working, employees from the public, employees from private, and micro-entrepreneurs. This study employed a descriptive method of research using a researcher-made questionnaire. The respondents comprising of the non-working sector, the employee from the public sector, the employee from the private sector, and micro-entrepreneurs. It was conducted in Cebu City with 20 villages that were surveyed using a random sampling method. Frequency, simple percentage, weighted mean, Chi-square test of independence, and ANOVA were used to treat the gathered data.The study revealed that the effect on the imposition of TRAIN Law towards the consumers was moderately evident in terms of the affordability of the necessary goods and services, social overhead capital and infrastructure, and the development of micro-enterprises, while in terms of the affordability of non-essential commodities and disposable income, the effect or impact as only slightly evident. It was concluded that despite the assessment on the full effect of TRAIN in various dimensions of the economy is still premature since the implementation was still at the first package; the people still perceived that there is already an apparent improvement in the delivery of public services and infrastructures.
Business Management, Tax Law, Descriptive Method, Philippines
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