ARALIN 17

KITA,
PAGKONSUMO
AT PAG-IIMPOK
 Ang antas ng
pagkonsumo ay
batay sa laki ng
kita.
 Ang pag-iimpok
naman ay batay sa
laki ng kita at antas
ng pagkonsumo.
 INCOME
Natatanggap ng
isang indibidwal
kapalit ng serbisyo o
kalakal.
 DISPOSABLE
INCOME
Ang natirang salapi mula
sa gastos, pag-iimpok o
sa pagbawas ng buwis.
 Pagkonsumo o
Consumption
Pagtamo o pagbili ng
sambahayan ng mga
produkto o serbisyo
 Consumption
Function

Nagpapakita ng relasyon
ng pagkonsumo at kita.
Average Propensity
to Consume
(APC)
Pagtaas ng pagkonsumo ng
tao sa bawat pagtaas ng
kita.
Marginal Propensity
to Consume
(MPC)
Pagbabago ng
pagkonsumo ng tao sa
bawat pagbabago ng kita.
POINT Y C ∆Y ∆C APC MPC
=C/Y =∆C/∆Y

A 30 42 ----- ----- 1.4 -----

B 50 54 20 12 1.08 0.6
C 70 66 20 12 .94 0.6
D 90 90 20 24 1 1.2
E 110 94 20 14 .85 0.7
F 130 112 20 18 .86 0.9
G 150 124 20 12 .83 0.6
 Savings Function
(Income – Consumption)

Nagpapakita ng relasyon
ng pag-iimpok sa kita.
Average Propensity
to Save
(APS)
Relasyon ng pagtaas ng
pag-iimpok sa pagtaas ng
kita.
 S APC APS MPC MPS
POINT Y C
=Y-C ∆Y ∆C ∆S =C/Y =S/Y =∆C/∆Y =∆S/∆Y

A 30 42 -12 ----- ----- ----- 1.4 -0.4 ----- -----

B 50 54 -4 20 12 -8 1.08 -0.8 0.6 0.4

C 70 66 4 20 12 8 .94 0.6 0.6 0.4

D 90 90 0 20 24 0 1 0 1.2 -.02

E 110 94 16 20 14 6 .85 .15 0.7 0.3

F 130 112 18 20 18 2 .86 .14 0.9 0.1

G 150 124 26 20 12 8 .83 .17 0.6 0.4

 QUIZ
APC APS MPC MPS
POINT Y C S ∆Y ∆C ∆S =C/Y =S/Y =∆C/∆Y =∆S/∆Y

A 40 50 __ ----- ----- ----- 1.25 ___ ----- -----

B 55 ___ -5 ___ 10 5 ___ -0.9 0.67 ___

C ___ 70 0 ___ 10 5 ___ 0 ___ 0.33

D 85 80 ___ 15 ___ 5 0.94 ___ 0.67 0.33

E ___ 92 8 15 12 ___ ___ 0.08 ___ 0.2

 BOOK PAGE 117
DISPOSABLE INCOME CONSUMPTION SAVINGS
(DI) (C) (S)

0 40 -40
100 120 -20
200 200 0
300 280 20
400 360 40
500 440 60
AUTONOMOUS
CONSUMPTION
EX. (BOOK)

40 - constant
Pagbabago ng
Pagkonsumo
at Pag-iimpok
Four External
Determinants
 Kayamanan (Wealth)
Kapag ang halaga ng yaman ay tumaas,
ang consumption function ay pataas at
saving function ay pababa.
Dahil ang sambahayan ay maaring
magbenta ng stocks o ibang asset upang
magkonsumo ng maraming produkto sa
kasalukuyan na antas ng kita.
 Inaasahan (Expectations)
Ang kawalan ng katiyakan o mababang
kita sa hinaharap ay karaniwang
nagdidikta sa sambahayan na bawasan
ang pagkonsumo at pataasin ang pag-
iimpok. Ang inaasahang pagtaas ng presyo
ay magdudulot ng pagtaas na antas ng
pagkonsumo at pagbaba ng pag-iimpok sa
kasalukuyan.
 Utang (Household Debt)
Ang sambahayan ay maaaring pataasin
ang pagkonsumo sa pamamagitan ng
paghiram o pangungutang ng salapi.
Gayunpaman, habang patuloy ang paglaki
ng utang, kailangan gumamit ng
sambahayan ng mas malaking bahagi ng
kita upang mabayaran ang mga nautang
Kung kaya mabawasan ang kanilang
pagkonsumo.
 Buwis at Paglipat Pondo
(tax and transfers)
Ang pagbabago sa buwis na ipinapataw ng
pamahalaan ay nakaaapekto sa
pagkonsumo at pagiimpok sa parehong
antas. Kung ang pamahalaan ay nagpataw
ng mas mataas na buwis, ang
pagkonsumo at pag-iimpok ng
sambahayan ay mababawasan din.
ARALIN 18
SALAPI
 Ang Pera o Salapi ay
tumutukoy sa kahit na anong
pangkalakalang bagay o
kaparaanan, na maaring sa
anyo ng papel, barya, bonds,
credit at iba pa.
 Means of Exchange
 Standard Value
 Store of value
 KAANYUAN NG SALAPI

 Commodity money
 Madaling masira
 Mahirap dalhin
 Walang tiyak na halaga
 Hindi mabilis mahati
 Representative Money

 Resibong papel
 goldsmith
 bankers
 Fiat Money

 Act or Law
 Legal tender
 Central Banks
  Gamit ng Salapi

 Medium of exchange
 To address the barter
 Standard Value / unit of
account
 Stored Value
 Pagbabago ng Halaga ng
Salapi

 Pagtanggap ng tao
 Kita ng tao
 Interes sa utang
  IMPLASYON
 Pagtaas ng presyo at
serbisyo lalo na sa mga
pangunahing bilihin
 Hyperinflation
 Kapag maraming pera ang
umiikot sa pamilihan.
  Demand Pull
 Dahil sa maraming perang
hawak ang sambahayan.
 Pagtumaas ang demand at
nagkakaubusan ang mga
produkto sa pamilihan,
nagkakaroon ng pagtaas sa
presyo.
  Cost-Push inflation
 Pagtaas ng gastusin sa
produksiyon.
 Ex. Pagtaas ng presyo ng langis
  Deflation
 Kung tumutukoy sa matinding
pagbaba ng presyo sa pamilihan.
 Effect: decline of our purchasing
power of money.
ARALIN 19
  Fiscal o Piskal
 Latin: fiscus (wallet), fisc
(basket), royal treasury
 Patakarang ipinaiiral ng
gobyerno ukol sa pananalapi,
pangongolekta ng buwis,
pagbabadyet at paggastos.
  Expansionary Fiscal Policy
 Isinasagawa ng pamahalaan upang
mapataas kasiglahan ng ekonomiya.
 Ipinapatupad sa panahon ng resesyon,
pagtaas ng antas ng walang trabaho.
 Pagdagdag ng gastusin ng pamahalaan
sa mga proyekto
 Pagbawas ng halaga ng buwis
 Contractionary Fiscal Policy
 Isinasagawa ng pamahalaan upang
pabagalin ang kasiglahan ng
ekonomiya.
 Ipinapatupad sa panahon mataas ang
demand at mababa ang suplay na
nagbubunga ng implasyon.
 Pagbawas ng gastusin ng pamahalaan
 Pagdagdag ng halaga ng buwis
  Pagbubuwis o Taxation
 Pagbubuwis – isinasaga ng
pamahalaan upang makalikom ng
pondo para sa pagpapatupad,
paghahatid at pagsisilbi ng
mahahalagang serbisong
panlipunan.
 Saligang Batas Artikulo VI Seksyon
28
  Pagbubuwis o Taxation

 Dapat pantay-pantay ang pagtakda

ng buwis.

 Kongreso ang nagpapahintulot at

nagtatakda ng buwis
 Libre ng Buwis ang mga
sumusunod:
 Pangkawanggawa (Charity and
Foundations)
 Simbahan, Rector, Convent
 Religious
 Schools run by Religious Group
  MGA URI NG BUWIS
A. Ayon sa layunin
 Revenue Generation
 Upang kumita ang pamahalaan Ex. EVAT

 Regulatory
 Upang isaayos ang paggamit o pagkonsumo ng
produkto Ex. Tariff
  MGA URI NG BUWIS
B. Ayon sa kung sino ang nagbabayad ng buwis

 Tuwiran (Direct)
 Income Tax
 Real Property Tax
 Donor’s Gift tax
 Estate Tax
 Prize or Winning Tax
 Di Tuwiran (Indirect tax)
 Value Added Tax
 Excise Tax (Specific and Ad Valorem)
 Amusement tax
 Caterer’s Tax
 Hotel Operator’s Tax
 Energy Tax
  MGA URI NG BUWIS
C. Ayon sa porsiyento na ipinapataw

 Proportional Tax
 Progressive Tax
 Regressive Tax
 National Internal Revenue Law
 Income Tax
 Estate Tax
 Donor’s Tax
 Inheritance Tax
 Value-added Tax
 Percentage Tax
 Sales Tax / ad valorem tax
 Excise Tax
 Documentary / Stamp Tax
 Tariff / duties
 SIN Tax
  Income Tax
 An income tax is a tax imposed on
individuals or entities (taxpayers) that
varies with respective income or
profits (taxable income). Income tax
generally is computed as the product
of a tax rate times taxable income.
Taxation rates may vary by type or
characteristics of the taxpayer.
  Estate Tax
 An estate, in common law, is the net
worth of a person at any point in time
alive or dead. It is the sum of a
person's assets – legal rights, interests
and entitlements to property of any
kind – less all liabilities at that time.
  Inheritance Tax

An inheritance tax is a tax paid by a

person who inherits money or
property of a person who has died,
whereas an estate tax is a levy on
the estate (money and property) of
a person who has died.
  Donor’s Tax
Donor’s Tax is a tax on a donation or
gift, and is imposed on the gratuitous
transfer of property between two or
more persons who are living at the
time of the transfer. It shall apply
whether the transfer is in trust or
otherwise, whether the gift is direct or
indirect and whether the property is
real or personal, tangible or intangible.
  Donor’s Tax
Donor’s Tax is a tax on a donation or
gift, and is imposed on the gratuitous
transfer of property between two or
more persons who are living at the
time of the transfer. It shall apply
whether the transfer is in trust or
otherwise, whether the gift is direct or
indirect and whether the property is
real or personal, tangible or intangible.
  Value Added Tax
A value-added tax (VAT), known in some
countries as a goods and services
tax (GST), is a type of tax that is assessed
incrementally. Like an income tax, it is
based on the increase in value of a product
or service at each stage of production or
distribution. However, a VAT is collected by
the end retailer and is usually a flat tax, and
is therefore frequently compared to a sales
tax.
  Percentage Tax
Percentage tax is a business tax imposed on
persons or entities/transactions:
who sell or lease goods, properties or
services in the course of trade or business
and are exempt from value-added tax (VAT)
under Section 109 (w) of the National
Internal Revenue Code, as amended,
whose gross annual sales and/or receipts
do not exceed Php 3,000,000 and who are
not VAT-registered; and,
  Sales Tax
A sales tax is a tax paid to a governing body for
the sales of certain goods and services. Usually
laws allow the seller to collect funds for the tax
from the consumer at the point of purchase.
When a tax on goods or services is paid to a
governing body directly by a consumer, it is
usually called a use tax. Often laws provide for
the exemption of certain goods or services from
sales and use tax. A value-added tax (VAT)
collected on goods and services is similar to a
sales tax.
  Excise Tax
A sales tax is a tax paid to a governing body for
the sales of certain goods and services. Usually
laws allow the seller to collect funds for the tax
from the consumer at the point of purchase.
When a tax on goods or services is paid to a
governing body directly by a consumer, it is
usually called a use tax. Often laws provide for
the exemption of certain goods or services from
sales and use tax. A value-added tax (VAT)
collected on goods and services is similar to a
sales tax.
  Documentary Stamp Tax

Documentary Stamp Tax is a tax on

documents, instruments, loan agreements
and papers evidencing the acceptance,
assignment, sale or transfer of an
obligation, right or property incident
thereto.
  Tariff (Duty Tax)
A tariff is a tax
on imports or exports between sovereign
states. It is a form of regulation of foreign
trade and a policy that taxes foreign products
to encourage or safeguard domestic industry.
Traditionally, states have used them as a
source of income. Now, they are among the
most widely used instruments
of protectionism, along with import and export
quotas.
  Duty Tax
In economics, a duty is a kind of tax levied by a state.
It is often associated with customs, in which context
they are also known as tariffs or dues. The term is
often used to describe a tax on certain items
purchased abroad. Properly, a duty differs from a tax
in being levied on specific commodities, financial
transactions, estates, etc. rather than on individuals.
Duties may be import duties, excise duties, stamp
duties, death or succession duties, etc.; but not such
direct impositions as personal income taxes.
  SIN Tax
A sin tax is levied on specific goods and services at
the time of purchase. These items receive the excise
tax due to their ability, or perception, to be harmful
or costly to society. Applicable items include tobacco
products, alcohol, and gambling ventures. Sin taxes
seek to deter people from engaging in
socially harmful activities and behaviors1
, but they also provide a source of revenue for
governments.
  Tax Exemption / Tax Relief
 Ito ay isinasagawa upang higit na
mabigyang pagkakataon ang mga negosyo
na lumago lalo na kung ito ay nagsisimula
palang ang operasyon sa bansa.

 Upang makahikayat din ng mga dayuhang

negosyante.
  Tax Reform
A. Value Added Tax
 Ipinatupad noong Enero 1, 1988
 Executive Order No. 273
 Pres. Corazon Aquino
 Process Foods, School Supply, Barber Shop,
Security Guards, Household Materials, Livelihood
Products
 Ipinapataw sa mga kumikita sa hindi bababa 2000
pesos kada araw o 500,000 kada taon
 Computed into 10% of total expenses / input and
10% total income / output annually
 Output Input Halaga ng
Kita VAT Gastos VAT
Babayarang
VAT

Php Php Php Php Php

936,000 93,600 560,000 56,000 37,600
  Tax Reform
B. Expanded Value Added Tax

 Ipinatupad noong Enero 1, 1996

 Republic Act No. 7716
 Pres. Fidel V. Ramos
 Especiality Feeds, Serbisyo sa Hotels, Restaurant,
Telebisyon, air Frieght, Shipping, Trucking, Nonlife
Insurance, property rights, cable T.V., Satellite
transmission, Pesticides and Imported Meat
  Tax Reform
C. Reformed Value Added Tax

 Ipinatupad noong November 2007

 Republic Act No. 9337
 Pres. Gloria Macapagal Arroyo
 Lahat ng sakop ng VAT at EVAT ay papatawan ng
12% mula sa 10%
 Including Electricity and Petroleum
 Other Source of Government
Funds

 Donations
 GOCC’s
 Penalties
 Loans
  Personal Income Tax
Computation
 Paid annually before April 15
 BIR o Satellite BIR Agency
 If more than Php. 2000, maaring
bayaran ng dalawang hulog, una sa
pagtala ng buwis, pangalawa ay bago
ang June 15 sa parehong taon.
  Personal Income Tax
Exemption Probation
 Nakapaloob sa Republic Act no. 9504, Tax Relief
for Minimum Wage
 Signed by Pre. Gloria Macapagal Arroyo last June
17, 2008
 Mababa o pantay sa minimum wage ay exempted
o hindi kailangang magbayad ng income tax
(DOLE)
 Non-taxable din ang Holiday pay, over-time pay,
night-shift differential pay at hazard pay
  Personal Income Tax
Exemption Probation
 Nakapaloob din sa batas ang pagtaas ng Personal
exemption para sa lahat ng tax payer maging
anumang katayuang sibil sa buhay, sa halagang Php.
50,000 mula sa 20k para sa walang asawa, 25k para
sa single but head of the family (bread winner), 32k
for married.
 Personal Income Tax Exemption
Probation
 Dependent bawat taxpayer increase to 25k from 8k batay
sa mga sumusunod na kalagayan:
A. May anak na hindi hihigit sa apat
B. Legitimate, illegitimate, adopted
C. Under 21 years of age
D. Walang asawa at walang trabaho
E. Physical and Mental Incapacity
F. Ang karadagang exemption ay papasanin ng isa
lamang sa mag-asawang parehong may
trabaho.
G. Kung Legally Separated, aakuin ng sinumang
may kustodiya ng mga anak.
 Personal Income Tax Exemption
Probation
 Hindi nakapaloob ang babayarin sa SSS, GSIS, Pag-Ibig,
Medicare at Union Dues.
 Maari ring ibawas sa income tax ang insurance sa hospital
at kalusugan kasama na ang kanyang pamilya sa halagang
2,400 annually bawat pamilya.
 Kinalailangan lamang na ang magbabayad ng buwis,
kasama ang kayang pamilya, ay may taunang kabuuang
kita na 250,000.
 Kung parehong may trabaho, isa lamang sa kanila ang
maaring umako ng pagbabawas ng kita.
 Kung ang kita ay: Kabayarang buwis ay:

Hindi hihigit sa Php. 10,000 5%

Higit sa Php. 10, 000 ngunit hindi hihigit sa Php. 30,000 Php. 500 + 10% ng labis sa Php. 10,000

Higit sa Php. 30, 000 ngunit hindi hihigit sa Php. 70,000 Php. 2,500 + 15% ng labis sa Php. 30,000

Higit sa Php. 70, 000 ngunit hindi hihigit sa Php. 140,000 Php. 8,500 + 20% ng labis sa Php. 70,000

Higit sa Php. 140, 000 ngunit hindi hihigit sa Php. 250,000 Php. 22,500 + 15% ng labis sa Php. 140,000

Higit sa Php. 250, 000 ngunit hindi hihigit sa Php. 500,000 Php. 50,000 + 30% ng labis sa Php. 250,000

Php. 125,000 + 32% ng labis sa Php. 500,000

Higit sa Php. 500, 000
 Kung ang kita ay: Kabayarang buwis ay:

Hindi hihigit sa Php. 10,000 5%

SALARY TAX

Php. 9, 500.00

X 5% Php. 475.00
 Kung ang kita ay: Kabayarang buwis ay:

Higit sa Php. 10, 000 ngunit hindi hihigit sa Php. 30,000 Php. 500 + 10% ng labis sa Php. 10,000

SALARY TAX

Php. 25, 500.00 Automatic tax: Php. 500.00

Labis: Php. 15,500 Php. 1550.00

X 10% Php. 2050.00

 Kung ang kita ay: Kabayarang buwis ay:

Higit sa Php. 30, 000 ngunit hindi hihigit sa Php. 70,000 Php. 2,500 + 15% ng labis sa Php. 30,000

SALARY TAX

Php. 48, 500.00 Automatic tax: Php. 2,500.00

Labis: Php. 18,500 Php. 2,775.00

X 15% Php. 5,275.00

 Kung ang kita ay: Kabayarang buwis ay:

Higit sa Php. 70, 000 ngunit hindi hihigit sa Php. 140,000 Php. 8,500 + 20% ng labis sa Php. 70,000

SALARY TAX

Php. 90, 500.00 Automatic tax: Php. 8,500.00

Labis: Php. 20,500 Php. 4,100.00

X 20% Php. 12,600.00

 Pagbalangkas ng Pambansang
Badyet
 DBM – Department of Budget and
Management
 DOF – Department of Finance
 NEDA – National Economic and
Development Authority
 BSP – Bangko Sentral ng Pilipinas
 Apat na yugto ng Pagbabadyet
ng Pamahalaan
 Executive Preparation
 Budget Amortization
 Congress
 Senate
 President
 Budget Execution
 Budget Accountability
 Report to DBM and COA
 Klasipikasyon ng Gastusin
 Batay sa Uri
 Presonal Services (salary)
 Maintenance and Other Operating
Expenses (MOOE)
 Capital Outlay (Assets and GOCC’s)
 Klasipikasyon ng Gastusin
 Batay sa Sektor
 Economic Services
 Social Services
 National Defense
 General Government
 Transfer of Payments
 Net Lending
 Debt Services
 Debt amortization
 Klasipikasyon ng Gastusin
 Batay sa Sektor
 Economic Services
 Social Services
 National Defense
 General Government
 Transfer of Payments
 Net Lending
 Debt Services
 Debt amortization
  Aralin 20: Patakarang
Pananalapi
 Easy Money Policy
 Ipinapatupad kung bagsak ang
ekonomiya, depresyon at resesyon
 Ang suplay ng pera ay dapat pataasin
 Tight Money Policy