Mid Term Flashcards
It refers to the term which comprises not only land reform but also the reform and development of complimentary institutional frameworks, rural education and social welfare institutions, and not limited, simply to the question of the relation of the farmers to the land.
Agrarian reform
It is designed to bring about improvement in all the institutions surrounding farm life and other group measures necessary to make the work of the tenant, farm worker, and owner-cultivator a success.
The Agrarian Reform program
- It is a set of fundamental principles or established precedents according to which a state or other organization is governed, thus, the word itself means to be part of a whole.
THE PHILIPPINE CONSTITUTION
- It is the more popular term used by students but its concept is limited compared to agrarian reform. Agrarian reform is the ore accurate term used since it has a wider component-structure. However, both terms can be used interchangeably
Land Reform
Importance of Agrarian reform Program
- The importance of the agrarian reform program cannot be overemphasized because this is the basic step for government, to make measures to improve the living conditions of the farmers who are directly related to land use.
- It makes the farmers independent land owners, setting them free from the bondage of soil, and from poverty and debts, making them productive participants in nation building.
- It helps the farmers secure capital Investment for new industries.
- The program hopes to correct the imbalance of society by readjusting social structure of farm laborers and wage earners, the settlers of public lands and farmers owning the family size farmlands.
5.It also paves the way for the creation of a stable society that will make democracy more meaningful among our people.
one whose precept are embodied in one document or set of documents.
Written Constitution
consists of rules which have not been integrated into a single, concrete form but are scattered in various sources, such as statutes of a fundamental character, judicial decisions, commentaries of publicists, customs and traditions, and certain common law principles.
Unwritten Constitution
one that is formally struck off at a definite time and place following a conscious or deliberate effort taken by a constituent body or ruler.
Conventional Constitution
is the result of political evolution, not inaugurated at any specific time but changing by accretion rather than by any systematic method.
Cumulative Constitution
- is one that can be amended only by a formal and usually difficult process
Rigid Constitution
is one that can be changed by ordinary legislation as I the case of an unwritten constitutions.
Flexible Constitution
The series of prescriptions setting forth the fundamental civil and political rights of the citizens and imposing limitations on the powers of government as a means of securing the enjoyment of those rights, e.g., Art. III.
. Constitution of Liberty
- The series of provisions outlining the organization of the government, enumerating its powers, laying down
certain rules relative to its administration, and defining the electorate, e.g., Arts. VI, VII, VIII and IX.
Constitution of Government
The provisions pointing out the mode or procedure in accordance with which formal changes in the fundamental law may be brought about, e.g., Art. XVII.
Constitution of Sovereignty
- This Constitution was a provisionary Constitution of the Philipine Republic during the Philippine Revolution and was promulgated by the Philippine Revolutionary Govt on Nov. 1, 1897.
1897:Biak-na-Bato Constitution
- This is considered the first Constitution in Asia written by People’s Representative
1899: Malolos Constitution
- This Constitution created the Commonwealth of the Philippines from 1935 to 1946.
The 1935 Constitution
- The Philippine Congress called the Constitutional convention to change the 1935 Constitution headed by Carlos P. Garcia, but unfortunately, he died, and Diosadado Macapagal replaced him. Before the convention finish the constitution, the Martial was declared. On Nov. 29, 1972, the convention approved its proposed constitution.
The 1973 Constitution
- This is known as the Freedom Constitution that lasted throughout the year. During this period, prior laws, which are in conformity with the goals of the current administration, are adopted and anything that transgressed the rights of the Filipino people were left behind.
The Freedom Constitution
- This is the present Constitution of the Philippines, which established the Philippines as “Democratic Republican State”, wherein the branches of the government is divided into three main departments, to wit: (a) The Executive, (b) The Legislative, and (c) The Judiciary
The 1987 Constitution
asks whether the proposed change is so extensive in its provisions as to change directly the “substance en- tirety” of the Constitution by the deletion or alteration of numerous provisions.
Quantitative test
a. Inherent power of the state
It exists just like the power of eminent domain and police power, independent of the constitution. Taxation is essential to the existence of every government. The state can still exercise power, even if the constitution does not mention anything about the taxation.
b. Taxation is legislative in nature.
The executive or the judicial branch of the governments cannot exercise the power of taxation. Only the legislative body can impose taxes to local government.
c. Taxation is subject to constitutional and inherent limitations.
The power of taxation is subject to certain limitations most of which are specifically provided in the fundamental law of the taxing power itself.
Nature of Taxation
- A tax is an enforced contribution, generally payable in money, proportionate in character levied by the la-making body of the state on persons, property or property rights where the state has its jurisdiction, to raise revenue for the government and to finance all public needs.
Tax
- It is use by the taxpayer of illegal or fraudulent means to defeat or lessen the payment of tax. It is also known as “tax dodging”.
- It is punishable by law. Examples: deliberate failure to report taxable income or pro property; deliberate reduction of income that has been received.
Tax Evasion
avoidance is more politely known called “tax minimization”. Whereas the tax evader breaks the law, the tax avoider sidesteps it.
Tax Avoidance
is best known as “Tandang Sora,”
Melchora Aquino de Ramos
This involves the impact of taxation. The legislature is free to select the persons or properties or the business, interests or privileges that may be subjected to imposition or burdens, as long as the legislative body does not violate constitutional restrictions or limitations. Thus, the wisdom of any legislative enactment imposing charges or taxes upon inquiry.
a. Levy or Imposition
The basic guidelines on the assessment and collection are laid down and the administrative authorities are responsible for the details in the collection of taxes.
b. Assessment and Collection
This is referred to as the incidence of taxation. The moment the legislature has been seen to tax specified persons, properties, business or privileges and, in the process, observes the limitations imposed by the fundamental law, the obligation to pay the tax or charge becomes a mere incident.
c. Payment
REPUBLIC ACT NO. 6657 also known as
The Comprehensive Agrarian Reform Law of 1998”
[as amended by Republic Act Nos. 7881, 7905, 532 and 9700]
