Betsy Russell
Athena Karkanis


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Research Paper
Taxation and Agrarian Reform

The Republic of the Philippines is one of the countries in the world that has some source in agricultural products. And because of this, the Philippine Agrarian Reform Program was born. It is the one of the widest programs in terms of its coverage. This program affects the almost 30,000,000 hectare land area of the country. As the time passes by and the government changes, the program also changes and added with some constitutional laws & orders that will support & hardened it. This changes lead to Comprehensive Agrarian Reform Program (CARP),a program of the government that aims to transfer effective management of a land ownership from the landowners to their tenants such as famers or workers to have their an economic and social development for a quality of life of each. Now, it covers 26.8% of the Philippines total land area (or more than 8,000,000 hectares). Also, the CARP provides supportservices to the program beneficiaries to ensure that they are able to make landsawarded to them fully productive. In this comparative research study, we will see how the Philippine Agrarian Reform Program changes and what does the earlier heads of state protect and support the program. Also, we will see what the other countries agrarian reform program similar and different to ours. Lastly, we will find out how our present government sustains the needs of the program for the benefit of the people, especially for the people and sectors in the field related to it

The agrarian reform comprises the land reform and development of complimentary institutional framework such administrative agencies of the national government, rural education and social welfare institutions. it simply means “accompanying human relations”, regarding lands, including social and political relations. The purpose for agrarian reform is to include the totality of factors and support services designed to lift the economic status, to the physical redistribution of lands such as production. Taxation comes in; the act of levying a tax the process or means by which the sovereign, through its law – making body raises revenues to defray the necessary expenses of the government. These arguments vary tremendously over time and place. A colonial government may have changed the laws dictating land ownership to better consolidate political power or to support its colonial economy. The use of land as patronage resource have been proposed as possible motivations for land reform efforts that’s why it made it a problem and came up to be agrarian reform towards taxation. 

Taxation is principal method by which a government gains revenue into its budget. That revenue goes into a vast number of items, from paying debt, deafening the potential for implementing certain policies to paying for public services and welfare benefits and the military, etc. There are many methods by which tax revenue can be gained, and different definitions and structures to taxation which are outlined below. Also, conflicts in choosing methods and forms of taxation occur, pitting priorities such as reducing iniquity of income against maximizing incentive for economic growth. Taxes can also help to structure all sort of economic transactions, in a way that the state can exert influence in all participants even over the currency used.

Principles of a Good Tax System
1. Efficient - A tax system should raise enough revenue such that government projects can be adequately sponsored, without burdening the economy too much (not particularly the tax payer), as not to become a disincentive for performance (internal and external investment, work returns and savings). 2. Understandable - The system should not be incomprehensible to the layperson, nor should it appear unjust or unnecessary complex. This is to minimize discontent and costs. 3. Equitable - Taxation should be governed by...