Professional Documents
Culture Documents
I. Concept notes:
a. Difference between social, political, economic and cultural issues
Social issue – problem that influences a considerable number of
individuals within a society.
Political issue – controversies debated within the political system
Economic issue – assertion on the insufficiency of needs in economy
Cultural issue – prevailing or trending cultural belief
B. Characteristics:
1. It is a rule of conduct.
2. It is obligatory.
3. It is promulgated by the legitimate authority.
4. It is of common observance of benefit.
C. Purposes:
1. For internal order
2. To secure justice
3. To maintain social control
D. Sources:
1. Constitution
2. Legislative department
3. Administrative rules and regulations
4. Judicial decisions
5. Customs
6. Principles of justice and equity
7. Decisions of foreign tribunals
8. Opinions of experts
MODULE: READINGS IN THE PHILIPPINE HISTORY
A. Nature:
1. Serves as the supreme or fundamental law
2. Establishes basic framework and underlying principles of government
3. Designed to protect the basic rights of the people
C. Evolution:
1. 1897: Constitution of Biak-na-Bato – provisionary Constitution of the
Philippine Republic during the Philippine Revolution. This constitution is
borrowed from Cuba and written by Isabelo Artacho. The organs of the
government under this Constitution are:
a. Supreme Council headed by the president and 4 department secretaries of
interior, foreign affairs, treasury and war.
b. Consejo Supremo de Gracia Y Justicia (Supreme Council of Grace and
Justice)which was given the authority to make decisions and affirms or
disprove sentences rendered by courts.
c. Asamblea de Representantes (Assembly of Representatives) which was to
be convened after the revolution to create a new Constitution.
MODULE: READINGS IN THE PHILIPPINE HISTORY
The legislative power was vested in a unicameral body called the Assembly
of Representatives. Executive power was vested in the president, and elected
by a constituent assembly of the Assembly of Representatives. There was no
vice president.
president and his cabinet, whom he appoints. The legislative power resides in
the Congress divided into two houses: the Senate and the House of
Representatives. While, the Philippine court system is vested with the power
of the judiciary and is composed of a Supreme Court and lower courts as
created by law.
b. Definition of terms:
(1). Agricultural land- land devoted to agricultural activity and not classified
as mineral, forest, residential, commercial or industrial land.
(2) Agricultural activity- cultivation of the soil, planting of crops, growing of
fruit trees, raising of fish, including the harvesting of such farm products,
and other farm activities and practices performed by a farmer in conjunction
with such farming operations done by persons whether natural or judicial.
3. Exclusion:
a. Parks;
b. Wildlife;
c. Forest reserve;
d. Reforestation;
MODULE: READINGS IN THE PHILIPPINE HISTORY
2. Nature of taxation
Taxation is inherent in nature, being an attribute of sovereignty. As an
incident of sovereignty, the power to tax has been described as
unlimited in its range, acknowledging in its very nature no limits, so
that security against its abuse is to be found only in the responsibility
of the legislature which imposes the tax on the constituency who are to
pay it.
The power to tax is inherent in the State, such power being inherently
legislative, based on the principle that taxes are a grant of the people
who are taxed, and the grant must be made by the immediate
representative of the people, and where the people have laid the
power, there it must remain and be exercised.
The power of taxation is essentially a legislative function. The power
to tax includes the authority to:
(1) Determine the
(a) Nature (kind);
(b) Object (purpose);
(c) Extent (amount of rate);
(d) Coverage (subjects and objects);
(e) Apportionment of the tax (general or limited application);
(f) Sites (place) of the imposition; and
(g) Method of collection;
(2) Grant tax exemptions or condonations; and
(3) Specify or provide for the administrative as well as judicial
remedies that either the government or the taxpayer may avail
themselves in the proper implementation of the tax
measure.
MODULE: READINGS IN THE PHILIPPINE HISTORY
In other words, the legislature wields the power to define what tax
shall be imposed, why it should be imposed, how much tax shall be
imposed, against whom (or what) it shall be imposed and where it
shall be imposed.
3. Characteristics of taxation:
a. As a principal attribute of sovereignty, the exercise of taxing power
derives its source from the very existence of the state whose social
contract with its citizens obliges it to promote public interest and
common good.
4. Purposes of taxation:
a. PRIMARY
• Revenue – the purpose of taxation is to provide funds or property with
which the state promotes the general welfare and protection of its
citizens.
• Taxes are for revenue, whereas fees are exactions for purposes of
regulation and inspection, and are for that reason limited in amount to
what is necessary to cover the cost of the services rendered in that
connection. It is the object of the charge, and not the name, that
determines whether a charge is a tax or a fee.
b. SECONDARY
1) Regulation - it has a regulatory purpose as in the case of taxes levied
on excises or privileges like those imposed on tobacco and alcoholic
products, or amusement places, etc.
2) Promotion of General Welfare
3) Reduction of Social Inequality – made possible through the
progressive system of taxation where the objective is to prevent undue
concentration of Wealth in the hands of a few individuals.
4) Encourage Economic Growth – in the realm of tax exemptions and tax
reliefs, the purpose is to grant tax incentives or exemptions in order to
promote the country’s economic growth.
5) Protectionism – in some sectors of the economy, as in the case of
foreign importations, taxes sometimes provide protection to local
industries like protective tariffs and customs duties.
a. Lifeblood Doctrine
• Taxes are the lifeblood of the nation.
• Without revenue raised from taxation, the government will not
survive, resulting in detriment to society. Without taxes, the
government would be paralyzed for lack of motive power to activate
and operate it.
• Taxes are the lifeblood of the government and there prompt and
certain availability is an imperious need.
• Taxes are the lifeblood of the nation through which the agencies of
the government continue to operate and with which the state effects its
functions for the benefit of its constituents
• Taxes are the lifeblood of government, and their prompt and certain
availability an imperious need. Time out of mind, therefore, the
sovereign has resorted to more drastic means of collection. The
assessment is given the force of a judgment, and if the amount
assessed is not paid when due, administrative officials may seize the
debtor's
Property to satisfy the debt.
MODULE: READINGS IN THE PHILIPPINE HISTORY
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