Meaning of Land Reform• Reform - implies the existence of a defect that something is deformed or malformed and does not suit the existing condition.• Land Reform - refers to the full range of measures that may or should be taken to improve or remedy the respect to their rights in land. Defined as an integral set of measures designed to eliminate obstacles to economic and social development arising out of defects in the agrarian structure.
Meaning of Land Tenure Structure• Land Tenure Structure - is a concept which refers to one or more land structure systems regulating the rights to ownership and control and usage of land and the duties accompanying such right.• Agricultural Tenancy - as a manner of holding agricultural lands, is only one of several forms of land tenure or rights of land
Examples of Land Tenure Reform Measures• Redistribution of private lands (through expropriation or purchase)• Distribution of lands in the public domain - resettlement or colonization• Regulation of tenancy ( provision on penalties for wrongful eviction of tenants, prohibition of subletting by tenant, etc)• Regulation of agricultural labor contracts and wages• Elimination of absentee landlordism and transfer of land ownership to actual tillers
Meaning of Production Structure• A concept which relates to the nature, type and modus operandi as well as the actual process of production or farm operation.• Directly related to the size, location and shape of production unit or holding, which may be operated singly or with assistance from others.
Examples Production Reform Measures• Consolidation of small, uneconomic holdings to insure optimum utilization.• Imposition of a floor on holdings or economic size beyond which subdivisions is to be prevented.• Promotion of cooperative or compact farming among sub marginal farmers.• Imposition of a ceiling on holdings of no cultivating owners.• Organization of crop rotation system.
Land Tenure and Production Structure DistinguishedLAND TENURE PRODUCTION• Rights in land STRUCTURE• Ownership holding • Production and use of land• Refers to the right over • Operation holding land, whether in terms • Refers to the actual of full ownership or as management of holding circumscribed by law, or the manner in which irrespective of the manner the land is cultivated or in which the holding is operated irrespective of operated or managed. ownership
Meaning of Agrarian Structure• Is defined as a complex set of relationships within the agricultural sector among tenure structure, production structure and the structure of supporting services.
Agrarian Reform• Comprises of land reform and development of complimentary institutional framework such as administrative agencies of the national government, rural education and social welfare institutions.• It means remedying not only the defect in the distribution and use of land but also and especially, the accompanying human relations regarding lands, including economic, social and political relations.
Comprehensive Agrarian Reform Law• Agrarian reform is defined to mean “ the redistribution of lands, regardless of crops or fruits produced, to farmers and regular farm workers who are landless, irrespective of tenurial arrangement , to include the totality of factors and support services designed to lift the economic status of the beneficiaries and all other arrangements alternative to the physical redistribution of lands, such as production, profit-sharing , labor administration, and the distribution of shares of stocks, which will allow beneficiaries to receive a just share of the fruits of the land they work”.
Aspects of Agrarian Reform• Vital Position of Agriculture in National Economy• Obstacles to Agricultural Productivity• Agrarian Reform is an Instrument for Increasing Agricultural Productivity
Taxation Defined• Taxation - 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 .• Taxes - enforced proportional contributions from persons and property levied by the law- making body of the state by virtue of its sovereignty for the support of the government and all public needs.
Essential Characteristics of a Tax• It is an enforced contribution.• It is generally payable in money.• It is proportionate in character.• It is levied on persons and property.• It is levied by the state which has a jurisdiction over person or property.• It is levied by the law-making body of the state.• It is levied for public purposes.
Classification of Taxes• As to subject matter or object - Personal, pool or capitation - Property tax - Excise tax• As to purpose - General, fiscal or revenue - Special or regulatory
• As to scope (or authority imposing the tax) - National - Municipal or local• As to determination of account - Specific• As to who bears the burden - Direct - Indirect
• As to graduation of rate - Proportional - Progressive or graduated - Regressive
Tax Administration and Procedure• Levy from the congress• Assessment from the BIR• Collection by BIR of designated agencies
Tax Evasion and Tax Avoidance• Tax avoidance - use by a taxpayer of legally permissible means or methods in order to avoid or reduce tax liability. It is not punishable by law.• Tax evasion - use by the taxpayer of illegal or fraudulent means to defeat or reduce the payment of a tax. It is punishable by law.