Theoretical/Conceptual Framework

Independent Variable Intervening Variables Dependent Variable

 Disposable Perceptions of
Income the Low-income
TRAIN LAW  Prices of Individual
Commodities Taxpayers
 Budget and
Spending

This study revolves on the impact of TRAIN Law as perceived by the individual
taxpayers belonging to the low-income group in Cebu City. The conceptual framework above
indicates the independent variable which is the implementation of the TRAIN Law and how it
directly affects the dependent variable which is the perception of the individual taxpayers,
considering the intervening variables which are the disposable income, budget and spending,
and prices of commodities. This study aims to assess whether the goals of the said law were
achieved based on the experiences of the taxpayers since the TRAIN Law commenced. In line
with this, the researchers will conduct both a survey and an interview to generate the necessary
information needed to attain research objectives.