1. Taxation
A Tax is a financial charge or other levy imposed on an individual or a legal entity by a state or a functional equivalent of
a state.Taxes consist of direct tax or indirect tax.
A tax may be defined as a "pecuniary burden laid upon individuals or property to support the government […] a payment
exacted by legislative authority."
Purposes of Taxation
Financing government spending:
Taxes are justified as they fund government expenditure and activities that are necessary and beneficial to society.
Reduce gap between rich and poor
Progressive taxation can be used to reduce inequality in a society. According to this view, taxation in modern nation-states
benefits the majority of the population and social development. Progressive tax system where higher income groups have
to pay more tax is an effective way of reducing inequality of income.
Reduce consumption of demerit Goods
Taxes can be used as an effective tool to reduce the consumption of demerit goods like alcohol and tobacco. Higher taxes
on these goods reduce the consumption. Examples include cigarette tax and excise duty.
Control Inflation
One of the causes of inflation is ‘too much money chasing too few goods’. Government can take away the extra disposable
income of the people through higher taxes and thus reduce the aggregate demand in the economy and resulting in low
inflation rate.
Balance of payments
Tariffs are taxes on imports. Government can correct an unfavourable balance of payment situation by increasing the
tariffs. This will result in imports becoming expensive and will cause a fall in demand for the imported goods.
Protecting local industries
Government uses taxes as a mean to protect local/infant industries. Increasing tariffs on imports and charging lower taxes
to local/infant industries may boost the demand for goods and services produced by domestic industry.
Representatives
Speaker
Main article: Speaker of the House of Representatives of the Philippines
The Speaker is the head of the House of Representatives. He presides over the session; decides on all questions of order,
subject to appeal by any member; signs all acts, resolutions, memorials, writs, warrants and subpoenas issued by or upon
order of the House; appoints, suspends, dismisses or disciplines House personnel; and exercise administrative functions.
The speaker is elected by majority of all the members of the house, including vacant seats. The speaker is traditionally
elected at the convening of each Congress. Before a speaker is elected, the House's sergeant-at-arms sits as the "Presiding
Officer" until a speaker is elected. Compared to the Senate President, the unseating of an incumbent speaker is rarer.
The incumbent speaker is Feliciano Belmonte, Jr. of Quezon City's 4th congressional district.
Deputy Speakers
There are a constant number of deputy speakers. The deputy speakers perform the speaker's role when the speaker is
absent. In the 14th Congress, there were deputy speakers for Luzon, Visayas, Mindanao and women. In the 15th
Congress, the deputy speakers represent the chamber at-large.
Lorenzo Tañada III of Quezon's 4th district, Pablo Garcia of Cebu's 2nd district, Arnulfo Fuentebella of Camarines Sur's
4th district, Crispin Remulla of Cavite's 7th district, Maria Isabelle Climaco Salazar of Zamboanga City's 1st district and
Raul Daza of Northern Samar's 1st district are the deputy speakers.
Majority Floor Leader
The majority leader, aside from being the spokesman of the majority party, is to direct the deliberations on the floor. The
Majority Leader is also concurrently the Chairman of the Committee on Rules. The majority leader is elected in a party
caucus of the ruling majority party.
The incumbent majority floor leader is Neptali M. Gonzales, Jr. of Mandaluyong's Lone congressional district.
Minority Floor Leader

2. The minority leader is the spokesman of the minority party in the House and is an ex-officio member of all standing
Committees. The minority leader is elected in party caucus of all Members of the House in the minority party, although
by tradition, the losing candidate for speaker is named the minority leader.
The incumbent minority floor leader is Danilo Suarez of Quezon's 3rd congressional district.
Speaker pro tempore
There was a position of speaker pro tempore for congresses prior the declaration of martial law. The speaker pro tempore
was the next highest position in the House after the speaker. The position was replaced by the deputy speakers.
Secretary General
The secretary general enforces orders and decisions of the House; keeps the Journal of each session; notes all questions
of order, among other things. The secretary general presides over the chamber at the first legislative session after an
election, and is elected by a majority of the members.
Marilyn Barua-Yap is the Secretary General of the House of Representatives.
Sergeant-at-Arms
The Sergeant-at-Arms is responsible for the maintenance of order in the House of Representatives, among other things.
Like the secretary general, the sergeant-at-arms is elected by a majority of the members.
Retired Brigadier General Nicasio J. Radovan, Jr. is the Sergeant-at-Arms of the House of Representatives.
YOUR HOUSE OF REPRESENTATIVES
THE SPEAKER LEADS, MANAGES AND PRESIDES over your House of Representatives. A majority of all the
Members of the House elects the Speaker. Those who voted for the Speaker belong to the Majority while those who
voted for the Speaker's opponent belong to the Minority. Representatives belonging to the Majority choose the Majority
Floor Leader who automatically chairs the Committee on Rules, and those in the Minority choose the Minority Floor
Leader.The other officers of the House of Representatives are the Deputy Speakers, the Secretary-General and the
Sergeant-at-Arms who are also elected by a majority of all the Representatives.
Committees, or small groups of Representatives, headed by committee chairpersons, study proposed laws called bills,
and other measures relating to issues and concerns affecting our lives, our communities and our society. They conduct
hearings that give us, citizens, opportunities to express our views on proposed laws or measures. Employees of the House
constituting Committee Secretariats provide the committees with legislative support services such as research, report
preparation, policy studies and the like.
When you visit the House of Representatives, you may see your Representatives in action during sessions or committee
hearings. If you wish to speak with any one of them during sessions or hearings, the Pages who assist and run errands for
our representatives in the Session Hall and in our conference rooms, can bring your notes and messages to the
Representative you wish to speak with.
You may also write to your Representatives, attend committee hearings, or ask for information about the legislative
process or a specific bill. Your Representatives will appreciate hearing from you because they know how important your
views are in making good laws that effectively address the welfare of our people.