Evolution of philippine taxation

Evolution of philippine taxation.

‹#›. Table of Contents. I. Taxation In Spanish Philippines Early Filipino society: subsistence economy; buwis or handug and labor services to the datus Tributos and reduccion Principales Manila-Acapulco Trade through the galleons 1884: cedula personal 1878: direct taxes, urbana and industria Indirect taxes: customs duties Monopolies and the tobacco monopoly from 1781-1882 Forced labor, polo y servicio, fallas and caidas, prestacion personal Corruption of the principales Mariano Herbosa writes to Rizal about Taxes.

• Determine on What is Taxation; • Discuss the evolution of taxation in philippines •Discuss taxation during Spanish and American Period; •To learn Why does taxation a critical or significant thing to a nation; •To recognize the issues that beset our country through the lens of history;.

History of Taxation in Pre-Colonial Period. Reporter: Christian Nepomuceno.

I . Taxation in Spanish PHILIPPINES. Reporter: Christian Nepomuceno & Carlo Eugene P. Zarate.

‹#›. Taxation. Taxation is the imposition of tax of government of the country to individual people. It is the obligation of the people in the country to support and develop the country in which they live. Taxation's most basic role is to fund government spending. Early taxes were used to sustain the education, defense war, and health and etc. . . so that the life of the people in a country will be orderly and facilitated..

‹#›. Early Filipino society: subsistence economy; buwis or handug and labor services to the datus.

‹#›. Early Filipino society: subsistence economy; buwis or handug and labor services to the datus.

‹#›. Tributes or Tributo.

‹#›. Tributes or Tributo. 1.)What is the purpose of paying tributo? 2.)When is the start of paying tributo? 3.)What year did the tribute payment increase? And how much is the net raised?.

‹#›. Reduccion.

‹#›. Reduccion. 1 .)Where did Reduccion Start? 2.)What happened in Reduccion? 3.)A pueblo is a village or town with the church in the middle and in front of the church is a plaza and next to the church is the municipality, hospital and police station. 4.)What is the purpose of Reduccion?.

‹#›. Principales.

‹#›. Principales. 1.)Who are the Principales? 2.)What is the purpose of the Principales? 3.)How many years to have election on Principales?.

‹#›. Manila-Acapulco Trade through the galleons.

‹#›. Manila-Acapulco Trade through the galleons. 1.)Galleons are sailing ship that contains croops, commodities 2.)What is on the inside of Galleons? 3.)Buleta needs to enter in galleons. 4.)Manila-Acapulco trade through galleons affected why binondo manila became the center of the chinese in the philippines.

Cedula. nalurc2 dc atado. https://en.todocoleccion.net/antique-manuscripts/documento-esclavos-cedula-personal-libertos-sabanilla-cuba-1884-original-k7~x28902120.

Cedula. The Cedula replaced the tribute system. Cedula is a certificate identifying for the taxpayer. Cedula consist of his/her name, age, birthplace, martial state, occupation, place of residence, nationality and sex..

‹#›. Two direct tax. Were added in 1878. directa Sobre la Industria, el comercio, las profesiones y las Artes, a name commonly abbre- viated into the " industrial tax." tax on salaries, dividends and profit..

Monopolies and the tobacco monopoly (1782 - 1882).

Where did Tobacco came from?. Tobacco Monopoly establish on 1782 smoke and snuff became very popular to the Spaniards Francisco Leandro de Vianna - First proposed creating a tobacco monopoly, He projected earnings of as much as P400,000 from the venture. The King of Spain issued a royal decree on 9 February 1780 setting in motion Basco's plan..

Where did Tobacco came from?. monopoly was created which remained in operation for a hundred years. subordinates known as "alumnosaforadores".

Jose V. Basco. KING CARLOS III.

Jose V. Basco. Governor Jose Basco y Vargas established monopoly of the tobacco industry in Ilocos and the northern region. Some pueblos were designated as tobacco districts (Ilocos and Cagayan). Brought in the country from Mexico, this became the Philippines' (under Spanish colonial rule) most important industry in the 18th century. It took effect through a royal decree signed by King Carlos III of Spain..

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‹#›. Indirect taxes: Custom Duties. Customs Duties. -The revenue from the custom house assumed comparatively little importance in the Philippines until well into the nineteenth century. Almojarifazgo A custom house was established by Legaspi in 1573.

‹#›. Forced labor/polo y servicio. Image source: Ang Polo Y Servicio Doovi. http://indoxxie.com/.

Falla this fee was unreasonably high. And oftentimes the laborer could not afford to pay for it..

‹#›. Corruption of Principales. Spanish colonial officials in the Philippines in the 19th century were notoriously corrupt, inept, brutal, and venal..

‹#›. Corruption of Principales. Spanish colonial officials in the Philippines in the 19th century were notoriously corrupt, inept, brutal, and venal..

II. Taxation under american period. Reporter: Mary Rowelyn Pineda Verdeflor & Grace S. Felix.

‹#›. Self sufficient economy by running the government with the smallest possible sum of revenue and create surplus in the budget 1898-1903 The Americans followed the Spanish system of taxation with some modifications. Urbana was replaced by tax on real estate, which became known as the land tax. Land tax was levied both to rural and urban states. The appraising of land value was influenced by political and familial factors and the introduction of a taxation system on agricultural land faced objections from the landed elite..

‹#›. Tax evasion was prevalent among the elites July 2, 1904 The Bureau of Internal Revenue was created through the passage of Reorganization Act No. 1189 August 1, 1904 The BIR was formally organized and made operational. The bureau is mandated by the law to assess and collect all national revenue taxes, fees and charges..

‹#›. Tax evasion was prevalent among the elites July 2, 1904 The Bureau of Internal Revenue was created through the passage of Reorganization Act No. 1189 August 1, 1904 The BIR was formally organized and made operational. The bureau is mandated by the law to assess and collect all national revenue taxes, fees and charges..

‹#›. The Internal Revenue Law of 1904 was passed as a reaction to the problems of collecting land tax. 1. Licensed taxes on firms dealing in alcoholic beverages and tobacco 2. Excise taxes on alcoholic beverages and tobacco products 3. Taxes on books and bankers 4. Document stamp taxes 5. The cedula.

‹#›. The cedula went through charges in the new law as the rate was fixed per adult male. In 1907 , some provinces were authorized to double the fee for the cedula to support the construction and maintenance of roads. On Oct. 3 , the Underwood-Simmons Tariff Act of 1913 was imposed and passed by the Congress. Sole purpose: was to reduce tariffs on finished and semi-finished goods while also reducing levies on the majority of raw materials..

Who Imposed the underwood-simmons tariff act? President Woodrow Wilson The 28th president of the United States, serving from 1913 to 1921. Who is responsible for underwood-simmons tariff act? Representative Oscar Underwood U.S. congressman from Alabama (1895–1927) who drafted the Underwood Tariff Act of 1913. Who is Francis Burton Harrison? Francis Burton Harrison was an American representative who served in the United States House of Representatives and was appointed governor-general of the Philippines by the President of the United States..

‹#›. Left Pic Pres. Woodrow Wilson MIddle Pic Rep. Oscar Underwood Right Pic Governor-general Grancis Burton Harrison.

‹#›. After being passed the government’s revenue has been reduced. Minor Changes in 1904 Internal Revenue Act. NEW SOURCES OF REVENUE ★ Inheritance Tax; Income Tax was ★ The National Lottery was Introduced; was established..

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