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The researcher concludes that majority of the TOEs and TREs found tourism programs of the City of Baguio yielded low. The study should not be considered as immaterial. The study should be considered as a benchmark to show that tourism programs being implemented in the city were not beneficial all year long to the TOEs and TREs. That there was seasonality in terms of the realization of tourism benefits. Only the accommodation facilities experienced medium impact because tourists only stay in the City for a short time and accommodation facilities are inevitable.

However for the other sub industries it was only in the year 2004 that they perceived tourism programs to have a medium impact. The researcher also concludes that for the years 2001 to 2003, tourism programs are not considered as income, employment and taxation generating. For the year 2004, almost 65% of the programs are income, employment and taxation generating. The researcher also concluded that among TOEs and TREs, it showed that there are no variations to their perception on tourism programs to income, employment and taxation.

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8. 4. Recommendations In view of the findings, the researcher has the following recommendations. 8. 4. 1. As to the perceived impact of tourism programs to the income, employment and taxation of TOEs For accommodation facilities, they must form« Study and create flashcards for free at Cram. com Sign In | Sign Up StudyMode – Premium and Free Essays, Term Papers & Book Notes Essays Book Notes AP Notes Citation Generator More Tourism Course Thesis In The Philippines Essays and Term Papers Search Advanced Search Documents 1 – 20 of 350

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