This study examined public awareness and participation in the National Tax Allocation (NTA) in Barangay Matina Crossing, Davao City. As the smallest political unit, the barangay played a vital role in translating national fiscal policies into community-level programs and services. Using a mixed-methods approach that combined surveys and qualitative interviews, the research assessed (1) the level of awareness and understanding of the NTA budget, (2) the nature and extent of participation and the mechanisms for involvement, and (3) the barriers to engagement. Findings revealed that 93.3% of respondents had not been involved in NTA budget decision-making and that 69.5% of respondents reported unawareness of the NTA budget. Respondents identified lack of awareness as a strong barrier and rated the importance of overcoming such barriers as very high. Respondents relied heavily on informal channels such as social media, peer conversations, and hearsay, reflecting institutional communication gaps. Interviews reinforced these results, highlighting concerns about transparency, limited inclusivity, and the political timing of projects. While some younger respondents noted improvements through social media, older respondents emphasized the need for offline mechanisms to bridge digital divides. Overall, participation remained minimal, shaped less by public apathy than by systemic shortcomings. These results underscored the relevance of Responsiveness Theory, the Information Deficit Model, and Policy Feedback Theory.

Keywords: Decentralization, Fiscal Awareness, National Tax Allocation, Public Participation, Barangay Governance