Economics Land Reform Essay

Lesson on LAND REFORM fine-tune tidy up refers to the dear range of measures that maybe taken to improve or remedy the defects in the relations among men with respect to their declines in gain. Integrated set of measures designed to eliminate obstacles to economic and social growing arising out of defects in the lifting(prenominal) structure. agrarian Structure (also known as structural reform) is defined as a complex set of relationship within the agricultural sector between Tenure Structure, Production Structure, and Structure of Supporting services.3 types1. let down Tenure Structure is a concept which refers to one or to a greater extent types of Land Tenure Systems regulating the rights to ownership, control and usage of Land and the duties accompanying such rights. 2. Production Structure is a concept which relates to the nature, type and modus operandi as well as the actual process of production or off the beaten track(predicate)m operation. 3. Structure of Suppor ting Services is a concept which involves matters like credit, marketing, the supply of agricultural requisites, processing, storage and other technical assistance in so far as they have some immediate bearing on reforms of tenure and production structures.Agrarian Reform (wider than Land Reform) the term comprises non besides Land Reform but also the reform and development of complimentary institutional framework. It encompasses all programs designed to bring about good 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 social unrest. by 1960, the puzzle of tenancy was far from being solved. Some 41% of all farms were cultivated by tenants as comp ared to 37% in 1948. Tenancy is still deeply ingrained in our agrarian structure despite numerous land reform attempts of the g overnment. The problem was withal more explosive in the rice 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 all the same resulted to a. social time bomb in Negros Occidental andb. Sakdalista rebellion in Cabuyao LagunaEvils of Landlordism1. Inquilinato System down the stairs this system, the tenant bore all the risks. The absentee landlord nevertheless waited for the harvest and collected annual rent. 2. Kasama System the tenant usually render the land, farm tools, seeds and expenses for transplanting and harvesting. Although the sharing was regulated by la, abuses by the Land Lord continued unabated because of the weaker position of the tenants. 3. Takipan System the tenant stipendiary back two cavans of palay for every cavan that he borrowed. The rate of 100%. 4. Talindua and Terciahan under the former, the rate of interest was 50%, under the latter, 33 % or 1/3. If the Loan had been made in cash and was payable in kind-hearted, the avoidance 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 take aim 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 police to emancipate the farmer from the truss of soil first law on Agrarian Reform (Oct. 21, 1972) 2. R.A. 1199 country Tenancy Act of 1954 (Amended by R.A. 2263) 3. R.A. 1400 Land Reform Act of 19554. R.A. 3844 outlandish Land Reform Code of 1963 (Amended by R.A. 6384) 5. R.A. 6369 Agrarian Reform exceptional fund (1973)6. PD No. 2 d eclaring the entire Phil. As Land Reform area (1972) 7. E.O. No. 228 declaring full land ownership to measure up farmer beneficiaries covered by PD 27. (July 17, 1987) 8. R.A. 6657 Comprehensive 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 meagreness and debt, and make them dignified participants in nation building.b. would liberate the capital for investment funds in new industries, which would increase production and provide employment to the expanding people and raise standard of living.c. It pass on 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 2 revenue measureation is the act of laying at tax income, ie., t he process or direction by which the sovereign, through its law making body, raises receiptss to defray the necessary expenses of government.Taxes are the enforced proportional contributions from persons and property levied by the Law-making body of the say by virtue of its sovereignty for the support of the government and all earth needs. importance AND PURPOSE OF TAXATIONa. Provide funds to promote general benefit and protection of its citizens b. to finance governments multifarious activities andc. it is the lifeblood of the nation intrinsic CHARACTERISTICS OF TAX1. It is an enforced contribution2. It is generally payable in money3. It is proportionate in character4. 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. human beings of government is necessary. That it cannot continue witho ut means to pay its expenses, thus it has a right to compel all its citizens and property within its limit to contribute. 2. The basis of tax revenue is found in the reciprocal duties of protection and support between the state and its inhabitants. (Benefit received principle)NATURE OF POWER OF TAXATION1. It is inherent in sovereignty2. it is legislative in character3. it is subject to constitutional and inherent limitationsCLASSIFICATIONS AND DISTINCTIONS1. As to subject matter or objecta. Personal or Capitation Tax of a indomitable join compel on individual, residing within a specified territory. b. Property imposed on property, whether real or personal. c. fall upon any tax which does not fall within the classification 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 peculiar(prenominal) purposes to achieve some social or economic ends irrespective of whether reve nue is actually raised or not. 3. As to scope for Authoritya. home(a) 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 weight 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 institutionalisea. Direct Tax which is demanded from the person who also shoulders the burden fo the tax b. Indirect demanded from one person in the candidate and intention that he should indemnity himself at the expenses of another. (ex. VAT) 6. As to Graduation or Ratea. Proportional tax carnald on a fixed percentage of the amount of the property, income or other basis to be taxed. b. continuous tense 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). early(a) TERMS DISTINGUESHED 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. usance 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 punishment 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 realized in one dutiable year. Gross Income all income but not including exempt income and income subject to net income tax.Example are1. salaries/wages services including fees2. commissions3. sale of and other dealing in business4. interests and rent s5. dividends and securities and6. income derived form gambling and illegal means