Tax justice, to note, is when a sound tax system is in place.

“One of the basic principles of a sound tax system is theoretical justice,” Abrea
Consulting Group President Raymond A. Abrea told the BusinessMirror. “It means the
burden of tax should be based on the ability to pay of taxpayers.”

Hence, Abrea explained, tax injustice is when the poor or ordinary employees are
burdened by both income tax and value-added tax (VAT), while the rich and large
corporations are able to get away with not paying taxes either through avoidance or
evasion, he told the BusinessMirror through electronic mail.

Eduardo C. Tadem of the Freedom from Debt Coalition (FDC) pointed out that the
presence of tax injustice in the Philippines is very much felt.

Tadem has said in a report last year the poor are being burdened with both indirect and
direct form of taxes, while the rich have ways and means on how to evade taxes or get
huge deductions from their original tax rates.

TRAIN Act is the first of four packages of tax reforms to the National Internal Revenue Code of 1997,
or the Tax Code, as amended This package introduced changes in personal income tax (PIT), estate
tax, donor's tax, value added tax (VAT), documentary stamp tax (DST) and the excise tax of tobacco
products, petroleum products, mineral products, automobiles, sweetened beverages, and cosmetic
procedures