Land reform aims to remedy defects in land ownership and use. It involves redistributing private lands through expropriation or purchase and distributing public lands. It regulates tenancy, agricultural labor, and absentee landlordism. Production structure reform consolidates small holdings and imposes ceilings and floors on land holdings. Agrarian reform comprehensively reforms land tenure, production structures, and support services to lift farmers' economic status.

1. Land Reform and
Agrarian
Reform

2. 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.

3. 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

4. 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

5. 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.

6. 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.

7. Land Tenure and Production Structure
Distinguished
LAND 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

8. 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.

9. 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.

10. 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”.

11. Aspects of Agrarian Reform
• Vital Position of Agriculture in National
Economy
• Obstacles to Agricultural Productivity
• Agrarian Reform is an Instrument for
Increasing Agricultural Productivity

12. 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.

13. 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.

14. 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

15. • 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

16. • As to graduation of rate
- Proportional
- Progressive or graduated
- Regressive

17. Tax Administration and
Procedure
• Levy from the congress
• Assessment from the BIR
• Collection by BIR of designated agencies

18. 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.