Recent Tax reform are implemented for the people to adopt to the changes of personal income taxes

caused by inflation since 1997 (Mendoza,Reyes,Gloria 2014) which gave birth to our present taxation
system, known as the Taxation Reform for Acceleration and Inclusion or the Train Law.It was introduced
by President Rodrigo Duterte and was signed on December 27 by the congress and took effect on
January 1,2018

Since 2008, income of taxpayers increased, 28 percent of occupations of the Filipinos increased both tax
rate and incomes(Mendoza,Reyes,Gloria 2014)

At the year of 2012, in it’s past tax reform, most of the occupations in the Philippines are considered
part of the middle level.Based on data findings(Mendoza,Reyes,Gloria 2014) ,the 2012 tax system have
higher income revenue than other proposed tax reforms. 83 percent of the occupation of the Filipinos
had an increase in its income but had the same tax rate(Mendoza,Reyes,Gloria 2014). This implies that
tax reforms are needed to be improved for such situations that needs to be reformed to attain Equality
and Fairness.

According to( Palavea and Zamudio 2013) Although tax reforms are reformed and implemented, The
Filipinos have not truly acknowledge the