My Completion Output Pol - Sci

MABINI COLLEGES, INC.
GRADUATE SCHOOL
Gov. Panotes Ave., Daet, Camarines Norte
Tel. No. (054) 721-1281 loc. 116
Email: mcgraduateschool@gmail.com
MY COMPLETION OUTPUT
Name : MA. ELAINE MANLIMOS ALCANTARA
Course : Master of Arts in Education Major in Educational Leadership
Course Title : AGRARIAN REFORM, TAXATION AND COOPERATIVE
Course Code : POL SCIE 6
Semester Attended : 1st Semester, Academic Year 2020-2021
Professor : EMMA C. AVELLANA, EdD
QUESTIONS:
1. Discuss any five (5) of the objectives of the Land Reform Program of the
government.
2. How will the Land Reform Program have attained the following:
a. Put an end on conflicts pertaining to land ownership.
b. Bring equal opportunity to land owners in terms of income and wealth.
c. Provide employment to more agricultural workers and increase household
income.
d. Provide land to the landless.
e. Eliminate rural poverty and improve the quality of life of the farmers.
“BRING EQUAL OPPORTUNITY TO LAND OWNERS IN TERMS OF INCOME

AND WEALTH.”
DISCUSSIONS:
In this fast changing world, the land reform program of the government has
been continuously implementing. According to The World Bank, (2020) it was stated
that the Philippines has a new project to help provide individual land titles to 750,000
agrarian reform beneficiaries. It was great news that the government finally brought
GRADUATE SCHOOL
Tel. No. (054) 721-1281 loc. 116
an equal opportunity to land owner in terms of income and wealth since they have
owned the land that will be used in order to improve their income and wealth growth.
In addition, Achim Fock, World Bank Acting Country Director for Brunei, Malaysia,
Philippines and Thailand, (2020) stated that many farmers who were granted lands
under the country’s agrarian reform program have been waiting for individual titles,
sometimes for decades and his project will provide them the opportunity, on a
voluntary basis, to get legal proof and the security of individual land rights. They
expect that this will encourage them to invest in their property and adopt better
technologies for greater productivity and higher incomes.
It is proven that the Land Reform Program of the government are actively
supporting the agrarian reform. In my personal experience here in Capalonga,
Camarines Norte, there are many farmers awarded by the Department of Agrarian
and continuously farming and prolific at the awarded land. They commonly used it as
their primary source of income in order to survive in their lives as well support the
financial of their children’s education. As stated by the World Bank Organization,
(2020) the Philippine government has embarked on a renewed push for individual
titling to hasten transformation in rural areas. Implemented by the Department of
Agrarian Reform (DAR), the SPLIT Project will support the government’s on-going
efforts for parcelization and individual titling through the adoption of improved
technologies and digital platforms, improvements in regulations, streamlining of
procedures in the titling process, and enhanced consultations with beneficiaries.

GRADUATE SCHOOL
Tel. No. (054) 721-1281 loc. 116
Rev Econ Stud. 2009 stated that the transition from an agricultural to an
industrial economy has changed the nature of the main economic conflict in society.
Unlike the agrarian economy, which was characterized by a conflict of interest
between the landed aristocracy and the masses, the process of industrialization has
brought about an additional conflict between the entrenched landed elite and the
emerging capitalist elite. The capitalists who were striving for an educated labor
force supported policies that promoted the education of the masses, whereas
landowners, whose interest lay in the reduction of the mobility of the rural labor force,
favored policies that deprived the masses from education.
That was the problem before to the issue of inequality when it comes to
income and wealth. Since, farmers are for skills such as planting/farming, they’ve
just focus on it and neglected the “business” wherein capitalist/ business owner
manipulate the income and wealth from agricultural products. But nowadays, there
are different programs that will give a farmer enough knowledge. For example, in my
own experience, I had given a chance to become an Scholar of TESDA and I took
the course Organic Agriculture Production NC II, wherein I learned so much about
organic farming, and also they have entrepreneurship lesson on how to apply my
skills into business. In fact, the government are bringing an equal opportunity to land
owners in terms of income and wealth.
3. In your own evaluation, is the Land Reform Program successful or a
failure? Justify your answer.

GRADUATE SCHOOL
Tel. No. (054) 721-1281 loc. 116
Based in my own evaluation, the Land Reform Program has been
successfully implemented due to its continuous action on awarding lands to a farmer
and become productive to their field—Agricultural development. Furthermore,
according to my analyzation and as I’ve read the history of Land Reform Program, it
upheld that the reform is successful. As I discussed my personal experience based
here in our place, rural area that the land reform program are continuing their
objectives and award the land to the farmers who really deserve it.
According to Comprehensive Agrarian Reform Program (CARP)Land, (2005) the
land reform programs have been enacted by different regimes for specific reasons,
albeit political motive has been the common one. As the objectives of such reform
had undergone changes over time based primarily on the socio-political context
prevailing in each period, the original intentions of the reform have also been
subjected to changes in each political regime. While the motive of the government in
instituting this reform deserves commendation; however, the reform laws have been
tainted with vested interest of the landed elite in enacting the law, making the reform
implementation difficult and derailed. The political debacles between peasants and
the landlords resulted into turmoil and bloodshed, with the peasants as oftentimes
the victims, politicized further the reform. Let alone the high record of adjudication
cases and court proceedings related to land reform prove that land distribution is not
an easy task. We have witnessed that we cannot ignore the vested interest of the
landed elites in the historical land reform laws and programs in the country. Land
reform has become a polity reality, and the politics played a significant role on the
GRADUATE SCHOOL
Tel. No. (054) 721-1281 loc. 116
various policies and programs undertaken in each regime more than the true
concern of the plight of landless poor people.
4. What is taxation? Who is the agency responsible for collecting taxes? How
do they compute your taxes?
What is taxation
Britanica- Taxation, imposition of compulsory charges on individuals or
entities by governments. Taxes are levied in almost every country of the
world, primarily to raise revenue for government expenditures, although they
serve other purposes as well.
 Taxation occurs when a government or other authority requires that a
fee be paid by citizens and corporations, to that authority.
 The fee is involuntary, and as opposed to other payments, not linked to
any specific services that have been or will be provided.
 Tax occurs on physical assets, including property and transactions,
such as a sale of stock, or a home.
Types of taxes include income, corporate, capital gains, property,
inheritance, and sales.
Taxation is differentiated from other forms of payment, such as market
exchanges, in that taxation does not require consent and is not directly
tied to any services rendered. The government compels taxation
through an implicit or explicit threat of force. Taxation is legally different

GRADUATE SCHOOL
Tel. No. (054) 721-1281 loc. 116
than extortion or a protection racket because the imposing institution is
a government, not private actors.
In my own understanding, it is coming from the people who work
and also those who have a business or establishment that will
contributed to the government. Thus, it will be the budget of the
different agencies here in the Philippines. So, this is how it works.
Who is the agency responsible for collecting taxes?
Tax law in the Philippines covers national and local taxes. National taxes refer to
national internal revenue taxes imposed and collected by the national government
through the Bureau of Internal Revenue (BIR) and local taxes refer to those imposed
and collected by the local government. Retrieved from :
https://www.bir.gov.ph/index.php/legal-matters/guide-to-philippines-tax-law-
research.html
Below are the Bureaus, Agencies and Government Corporations under the
supervision of DOF.
 BUREAU OF INTERNAL REVENUE BIR. ...
 BUREAU OF CUSTOMS BOC.
 BUREAU OF TREASURY BTR.
 INSURANCE COMMISSION IC.
 NATIONAL TAX RESEARCH CENTER NTRC.
 PHILIPPINE DEPOSIT INSURANCE CORPORATION PDIC.
 Privatization and Management Office PMO.
GRADUATE SCHOOL
Tel. No. (054) 721-1281 loc. 116
According to the Bureau of Internal Revenue (BIR), the following entities are subject
to a quarterly percentage tax:
 Non-VAT-registered individuals or businesses selling goods, properties, or

services, whose annual sales do not exceed ₱3,000,000
 Lessors of residential spaces charging more than ₱15,000 a month per unit,
but whose annual rental sales does not exceed ₱3,000,000
 Small businesses engaged in the following industries/transactions:
 Vehicles for rent or hire
 Domestic and international sea and air transport carriers
 Gas and water utilities franchisees
 Radio and television franchisees whose annual income does not exceed
₱10,000,000
 Overseas communication except by public organizations and news outlets
 Banks and non-bank intermediaries
 Entities doing life insurance business
 Fire, marine, or agents of foreign insurance companies
 Operators of cockpits, cabarets, night or day clubs, boxing exhibitions,
basketball games, Jai-Alai, racetracks, and music lounges
 Winnings from horse races
The BIR compute our taxes depends upon with our status, for example, in my
case, I am single BIR withholding tax is eighty-seven and thirty-eight centavos
(P 87.38)
New income tax rates also see those earning an annual salary of P250,000 – or
about P22,000 monthly and below – exempt from paying income tax. Previously,
those earning an annual salary of P10,000 and below were taxed 5% on their
earnings. https://www.rappler.com/newsbreak/iq/tax-calculator-compute-new-
income-tax-train-law
GRADUATE SCHOOL
Tel. No. (054) 721-1281 loc. 116
5. Explain the following cooperative principles:
a. Democratic control
In this cooperative principle, the Co-ops are controlled by their members, who
set the policies and make decisions. Elected representatives are accountable to
the members, who have equal voting rights: one member, one vote. Members are
the source of all authority in cooperative, the basic unit in democratic control are
the members. Decision in democratic control are made jointly by members
irrespective of their financial consideration or position without any respect to the
amount of shares or others capital interest that he may have in the society, will
not make him have more vote/control than other members. For example, in a
barangay organization, there are elections and also rules and policies to be
observed by the constituents of the leader. Since they are elected by their
members, they ought to obey all of the said policies. This is also what happening
in our country we vote to the set of leaders here in the Philippine wherein we are
free to choose our own candidates since it is our right.
The belief this principle is that every member is equal as person and as
human being who wish to be held. The peculiarity of cooperative which believe
that cooperative belong to member and they have the right to manage it in such a
way that the organization function like a democratic institution. The supreme
authority is vested on the entire members irrespective of one’s financial position,
this make the member’s loyalty improve, knowing fully we that the society
appreciate and accommodate them. Therefore, the members have equal voting
rights and free to elect.

GRADUATE SCHOOL
Tel. No. (054) 721-1281 loc. 116
b. Cooperative among cooperatives
Cooperation among cooperatives is the cooperatives serve their members by
working together locally, nationally, regionally and internationally. This is
extensive than the democratic cooperative. The brief principle statement makes it
clear that cooperation is about unity. Just as member-owners form cooperatives
to achieve common goals, cooperatives themselves join forces. Through national
organizations such as the National Co-op Business Association, co-ops lobby
Congress for laws that are favorable to cooperatives and credit unions (financial
co-ops). Through the Consumer Co-op Management Association, retail food co-
ops share experience and educate managers, directors and staff.
In my own understanding, it is joint cooperatives, they don't aim to take
customers from each other. Is supports one another. Common examples of
cooperatives include agricultural cooperatives, electric cooperatives, retail
cooperatives, housing cooperatives and credit unions.
REFERENCES:
Investopedia.2020. Retrieved from: https://www.investopedia.com/terms/t/taxation.asp
The World Bank. (2020). PRESS RELEASE NO: 2020/238/EAP Retrieved from:
https://www.worldbank.org/en/news/press-release/2020/06/26/philippines-new-project-to-
help-provide-individual-land-titles-to-750000-agrarian-reform-beneficiaries
GRADUATE SCHOOL
Tel. No. (054) 721-1281 loc. 116
Republic Act 9700. An Act Strengthening the Comprehensive Agrarian Reform Program
(CARP), Extending the Acquisition and Distribution 362 Limits of Good Governance in
Developing Countries of all Agricultural Lands, Instituting Necessary Reforms, Amending
for the Purpose Certain Provisions of Republic Act No. 6657, otherwise known as the
Comprehensive Agrarian Reform Law of 1988, as amended, and Appropriating Funds.
House of Representatives.Philippines. Retrieved from https://nagoya.repo.nii.ac.jp/?
action=repository_action_common_download&item_id=13977&item_no=1&attribute_id=17&f
ile_no=1
https://www.viroquafood.coop/about-us/what-is-a-co-op-/cooperation-among-cooperatives

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MABINI COLLEGES, INC.

Name : MA. ELAINE MANLIMOS ALCANTARA

Course : Master of Arts in Education Major in Educational Leadership

Course Title : AGRARIAN REFORM, TAXATION AND COOPERATIVE

Course Code : POL SCIE 6

Semester Attended : 1st Semester, Academic Year 2020-2021

Professor : EMMA C. AVELLANA, EdD

“BRING EQUAL OPPORTUNITY TO LAND OWNERS IN TERMS OF INCOME

technologies for greater productivity and higher incomes.

supporting the agrarian reform. In my personal experience here in Capalonga,

financial of their children’s education. As stated by the World Bank Organization,

titling to hasten transformation in rural areas. Implemented by the Department of

technologies and digital platforms, improvements in regulations, streamlining of

procedures in the titling process, and enhanced consultations with beneficiaries.

Unlike the agrarian economy, which was characterized by a conflict of interest

favored policies that deprived the masses from education.

owners in terms of income and wealth.

3. In your own evaluation, is the Land Reform Program successful or a

failure? Justify your answer.

Based in my own evaluation, the Land Reform Program has been

successfully implemented due to its continuous action on awarding lands to a farmer

and become productive to their field—Agricultural development. Furthermore,

upheld that the reform is successful. As I discussed my personal experience based

According to Comprehensive Agrarian Reform Program (CARP)Land, (2005) the

concern of the plight of landless poor people.

do they compute your taxes?

Britanica- Taxation, imposition of compulsory charges on individuals or

entities by governments. Taxes are levied in almost every country of the

world, primarily to raise revenue for government expenditures, although they

serve other purposes as well.

 Taxation occurs when a government or other authority requires that a

fee be paid by citizens and corporations, to that authority.

 The fee is involuntary, and as opposed to other payments, not linked to

any specific services that have been or will be provided.

 Tax occurs on physical assets, including property and transactions,

such as a sale of stock, or a home.

Types of taxes include income, corporate, capital gains, property,

inheritance, and sales.

Taxation is differentiated from other forms of payment, such as market

tied to any services rendered. The government compels taxation

through an implicit or explicit threat of force. Taxation is legally different

than extortion or a protection racket because the imposing institution is

a government, not private actors.

In my own understanding, it is coming from the people who work

and also those who have a business or establishment that will

contributed to the government. Thus, it will be the budget of the

different agencies here in the Philippines. So, this is how it works.

Who is the agency responsible for collecting taxes?

and collected by the local government. Retrieved from :

to a quarterly percentage tax:

 Non-VAT-registered individuals or businesses selling goods, properties, or

case, I am single BIR withholding tax is eighty-seven and thirty-eight centavos

5. Explain the following cooperative principles:

the members. Decision in democratic control are made jointly by members

irrespective of their financial consideration or position without any respect to the

free to choose our own candidates since it is our right.

authority is vested on the entire members irrespective of one’s financial position,

rights and free to elect.

b. Cooperative among cooperatives

Cooperation among cooperatives is the cooperatives serve their members by

working together locally, nationally, regionally and internationally. This is

clear that cooperation is about unity. Just as member-owners form cooperatives