Economics Land Reform Essay

Lesson on visit REFORM body politic re engineer refers to the full range of measures that maybe taken to improve or revivify the defects in the relations among men with keep to their rights in Land. Integ directd set of measures designed to eliminate obstacles to frugal and hearty development arising out of defects in the Agrarian mental synthesis. Agrarian Structure (also known as geomorphologic reform) is defined as a complex set of relationship within the countrified sector surrounded by Tenure Structure, Production Structure, and Structure of Supporting services.3 types1. Land Tenure Structure is a ideal which refers to one or more types of Land Tenure Systems regulating the rights to ownership, control and usage of Land and the duties incidental such rights. 2. Production Structure is a concept which relates to the nature, type and modus operandi as well as the literal process of production or elevate operation. 3. Structure of Supporting Services is a concept which involves matters c ar credit, marketing, the supplying of agricultural requisites, processing, storage and other technical assistance in so far as they have several(prenominal) immediate bearing on reforms of tenure and production structures.Agrarian better (wider than Land Reform) the term comprises not only Land Reform but also the reform and development of praising institutional framework. It encompasses completely syllabuss designed to bring about improvement in all the institutions surrounding farm life. It is concerned not only with the farmer and the land he tills but also with the community he lives in.Philippine Agrarian StructuresThe pattern of land ownership in the Phils. Has been historically the major cause of affectionate unrest. by 1960, the problem of tenancy was far from being solved. Some 41% of all farms were cultivated by renters as compared to 37% in 1948. Tenancy is still deeply ingrained in our agrarian structure despite numerous land reform att empts of the politics. The problem was even more explosive in the sift growing, the rate of tenancy was higher (31% in 1971). These figures explain why the HUK influenced was strongest in Central Luzon and Cagayan Valley. It even resulted to a. social time bomb in Negros Occidental andb. Sakdalista rebellion in Cabuyao LagunaEvils of Landlordism1. Inquilinato System under this system, the tenant bore all the risks. The absentee landlord merely waited for the return and collected annual rent. 2. Kasama System the tenant usually equipped the land, farm tools, seeds and expenses for transplanting and harvesting. Although the sharing was regulated by la, abuses by the Land Lord wrap upd unabated because of the weaker position of the tenants. 3. Takipan System the tenant paid back two cavans of palay for every cavan that he borrowed. The rate of light speed%. 4. Talindua and Terciahan under the former, the rate of interest was 50%, under the latter, 33% or 1/3. If the Loan h ad been make in cash and was payable in kind, the scheme called for a 50-75% interest. 5. Latifundia was the wrong kind of paternalism that it bred in some regions particularly in the Western Visayas. Under this system, the tenant goes to the Landlord for money when someone in the family died nor got married, birth, for school fees, harvest is damaged etc. Landlordism was often an unjust and inequitable system. But, even more, it was an obstacle to economic progress, because, our farmers were hindered from rising agricultural productivity, a must for long-run growth.LAWS OF AGRARIAN REFORM1. P.D. 27 law to emancipate the farmer from the bond of soil first law on Agrarian Reform (Oct. 21, 1972) 2. R.A. 1199 Agricultural Tenancy Act of 1954 (Amended by R.A. 2263) 3. R.A. 1400 Land Reform Act of 19554. R.A. 3844 Agricultural Land Reform Code of 1963 (Amended by R.A. 6384) 5. R.A. 6369 Agrarian Reform special fund (1973)6. PD No. 2 declaring the entire Phil. As Land Reform kno wledge domain (1972) 7. E.O. No. 228 declaring full land ownership to qualified farmer beneficiaries covered by PD 27. (July 17, 1987) 8. R.A. 6657 comp Agrarian Reform law (1988) 9. E.O. 229 and Proc 131 Instituting a Comprehensive Agrarian Reform Program 1987.Imperatives of Agrarian Reforma. Farmers to be independent landowners, increase their production, set them free from poverty and debt, and make them dignified participants in res publica building.b. would liberate the capital for investment in new industries, which would increase production and provide employment to the expanding nation and raise standard of living.c. It will correct the present imbalance in our society where there are enormous concentrations of land, wealth and power in the hands of a few. d. Not least, the land reform program will make democracy truly meaningful to the people.Lecture 2TAXATION measureation is the prompt of laying at evaluate, ie., the process or means by which the sovereign, thro ugh its law making body, raises revenues to defray the necessary expenses of government. levyes are the enforced proportional contributions from persons and topographic point levied by the Law-making body of the state by virtue of its sovereignty for the support of the government and all public needs.IMPORTANCE AND PURPOSE OF TAXATIONa. Provide money to promote general welfare and protection of its citizens b. to finance governments multifarious activities andc. it is the lifeblood of the nation requirement CHARACTERISTICS OF TAX1. It is an enforced contribution2. It is generally payable in money3. It is proportionate in slip4. It is levied by the state which has jurisdiction over the person or property 5. it is levied on person and property6. It is levied by the law-making body of the state and7. it is levied for the public purposesTHEORY AND BASIS OF TAXATION1. Existence of government is necessary. That it cannot continue without means to pay its expenses, thus it has a righ t to compel all its citizens and property within its bounds to contribute. 2. The basis of tax incomeation is found in the reciprocal duties of protection and support between the state and its inhabitants. (Benefit sure principle)NATURE OF POWER OF TAXATION1. It is inherent in sovereignty2. it is legislative in character3. it is equal to(p) to constitutional and inherent limitationsCLASSIFICATIONS AND DISTINCTIONS1. As to subject matter or objecta. Personal or Capitation Tax of a fixed get along impose on individual, residing within a specified territory. b. Property imposed on property, whether real or personal. c. Excise any tax which does not fall within the motley of a poll property tax. 2. As to purposea. General, Fiscal, or Revenue imposed for the general purposes of the governments b. Special Regulatory imposed for special purposes to achieve some social or economic ends irrespective of whether revenue is actually raised or not. 3. As to scope for Authoritya. Nation al Tax imposed by the national governments b. Municipal or local imposed by municipal or public corporations 4. As to determine of Accounta. Specific tax of fixed amount imposed by the head or number or by some standard of encumbrance or measurement. b. Ad Valorem Tax of a fixed proportion of the value of the property w/ respect to which the tax is assessed. 5. As to whom hears the burdena. Direct Tax which is demanded from the person who also shoulders the burden fo the tax b. Indirect demanded from one person in the expectation and intention that he should indemnity himself at the expenses of another. (ex. VAT) 6. As to Graduation or Ratea. Proportional tax found on a fixed serving of the amount of the property, income or other basis to be taxed. b. Progressive or graduated Tax the rate of which increases as the tax base or bracket increases. c. Regressive tax the rate of which decreases as the tax base or bracket increases. (we dont have this kind).OTHER TERMS DISTIN GUESHED FROM TAX1.Revenue refers to all the income derived by the government. (Tax is included as revenue).2. Internal Revenue refers to taxes imposed by the legislature other than duties on imports and exports. 3. Custom Duties Taxes imposed on goods exported from or imported into a country. 4. Debt Tax is not adebt. Debt is based on contract, it is assignable, maybe paid in kind and person w. debt cannot be imprisoned 5. Penalty penalty for violation of lawNATIONAL TAXESIncome ( for purposes of Tax) all wealth which flows into the tax payer other than as a mere return on capital.Income Tax tax on a persons income, profits and the like agnise in one taxable year. Gross Income all income but not including exempt income and income subject to nett income tax.Example are1. salaries/wages services including fees2. commissions3. sale of and other dealings in business4. interests and rents5. dividends and securities and6. income derived form gambling and illegal means