RPH Reviewer Finals
RPH Reviewer Finals
RPH Reviewer Finals
b. Failure of the government to provide measures 6. Political Aspects- Agrarian reform is ultimately the
that will assist the farmers; product of deliberate political decisions. Henceforth,
agrarian reform must be the highest priority of
c. Graft and corruption; and
government programs.
d. Lack of unity and cooperation among farmers.
COMPONENTS OF AGRARIAN REFORM
IMPORTANT LAND REFORMS
Land Distribution- considered as the very foundation
of Agrarian Reform. By virtue of this component, the
1. It will diffuse tension existing between tenant-
farmers are given the chance to become owners of
farmers and landlords;
the land they are tilling.
2. It will give the farmers a dignified existence in our
Support Services- These are services undertaken by
society;
the government to assist the farmers after
3. It will bring social justice; redistribution.
1. The welfare of the landless farmers and farm ◈ Social issue – problem that influences a
workers will receive the highest consideration to considerable number of individuals within a society.
promote social justice and to move the nation
towards it’s development and industrialization. ◈ Political issue – controversies debated within the
political system
2. By means of appropriate incentives, the State shall
encourage the formation and maintenance of ◈ Economic issue – assertion on the insufficiency
economically sized family farms. of needs in economy
3. The state shall be guided by the principles that ◈ Cultural issue – prevailing or trending cultural
land has a social function and landownership has a belief
social responsibility.
LAW
4. The state may lease underdeveloped lands of the
public domain to qualified entities for the LAW – any rule of action or any system of uniformity
development of capital intensive farms and
A. ASPECTS:
traditional and pioneering crops especially under the
act. In a strict legal sense, it is promulgated and enforced
by the state.
SALIENT FEATURE OF CARP
B. CHARACTERISTICS
1. The comprehensive Agrarian reform programs
covers all public and private agricultural lands. 1. It is a rule of conduct.
c. Taxes being the lifeblood of the government that Theories and Basis of Taxation
should be collected without unnecessary hindrance,
every precaution must be taken not to unduly A. Necessity Theory
suppress it.
• Existence of a government is a necessity and
d. The power to tax is sometimes called the power to cannot continue without any means to pay for
destroy. Therefore, it should be exercised with expenses
caution to minimize injury to the proprietary rights of
the taxpayer. It must be exercised fairly, equally and
• For those means, the government has the right to Heritage is defined with different shades and
compel all citizens and property within its limits to meanings.
contribute.
It can be monuments and sites that embody the
B. Benefits-Protection Theory (Symbiotic) cultural, political, economic or social history of the
community, nation or state.
• Reciprocal duties of protection and support
To date the UNESCO World Heritage List includes
between State and inhabitants. Inhabitants pay taxes
890 properties forming part of the cultural and
and in return receive benefits and protection from the
natural heritage which the World Heritage
State.
Committee considers as having outstanding
universal value.
• Every person who is able to pay must contribute his
share in the running of the government. The
These include 689 cultural,176 natural and 25
Government, for his part, is expected to respond in
mixed properties in 148 State Parties.
the form of tangible and intangible benefits intended
to improve the lives of the people and enhance their World Heritage Sites in the Philippines
moral and material values. This symbiotic
relationship is the rationale of taxation and should ● Historic Town of Vigan (1999)
dispel the erroneous notion that is an arbitrary ● Rice Terraces of the Philippine Cordilleras
method of exaction by those in the seat of power (1995)
● Baroque Churches of the Philippines (1993)–
a. Lifeblood Doctrine (Manila, Santa Maria, Paoay and Miag-ao)
● Puerto-Princesa Subterranean River National
• Taxes are the lifeblood of the nation. Park (1999)
● Tubbataha Reef Marine Park (1993)
• Without revenue raised from taxation, the
government will not survive, resulting in detriment to Other meaning of Heritage
society. Without taxes, the government would be
paralyzed for lack of motive power to activate and It is the “the cultivation of cultural patrimony” -
operate it. Christopher Tunnard
• Taxes are the lifeblood of the nation through which It “is as much about people as it is about relics, and
the agencies of the government continue to operate the challenges to balance preservation with modern
and with which the state effects its functions for the day realities.” -Liu Yuan
benefit of its constituents
Heritage is our legacy from the past, what we live
• Taxes are the lifeblood of government, and their with today, and what we pass on to future
prompt and certain availability an imperious need. generations. -World Heritage Commission UNESCO
Time out of mind, therefore, the sovereign has
resorted to more drastic means of collection. The Heritage or “pamana” is anything that one values.
assessment is given the force of a judgment, and if
the amount assessed is not paid when due, It may be a tangible or intangible thing that is worth
administrative officials may seize the debtor's cherishing and nurturing.
property to satisfy the debt.