Chapter 15: Agrarian Reform 1. Differentiate agrarian reform from land reform.

Answer: Agrarian Reform refers to the total development of farmers on economic, social and political transformation while Land Reform refers to the improvement of the farmers relationship to the land that they cultivate. 2. Explain the objectives and principles behind agrarian reform. Answer: The fundamental principle behind agrarian reform is social justice which means providing equality for those workers who are landless. 3. What lands are exempted from the coverage of Comprehensive Agrarian Reform Program? Answer: Lands exempted from the coverage of CARP: a. Lands actually, directed, and exclusively used for parks, wildlife, forest reserves, reforestation, fish sanctuaries and breeding grounds, watershed, and mangroves; b. Private lands actually, directed, and exclusively used for prawn farms and fishponds. c. Lands actually, directed, and exclusively used and found to be necessary for national defense, school sites and campuses, church sites and covenants, communal burial grounds and cemeteries, penal colonies and penal farms, govt and private research and quarantine centers and all lands with eighteen percent slope and over except those already developed. d. All homesteads cultivated by original homestead. e. Lands devoted to raising livestock, swine and poultry. 4. What factors are considered in the det. of just compensation? Why is there a need for just compensation? Answer: Factors in det. Just compensation: a. b. c. d. e. f. g. Cost of acquisition Current value of like properties Its nature Actual use and income The sworn valuation by the owner The tax declaration The assessment made by govt assessors

h. The social and economic benefits contributed by the farmers and the farm workers i. and by govt financing institution on the said land There is a need to for just compensation to have full and fair equivalent of the property taken away from the owner by expropriation. 5. What are the diff. ways by which the gov. can acquire landholding for distribution under CARP? How are these lands covered by the CARP being redistributed? Answer: Ways to acquire landholdings for the distribution under CARP and land redistribution: a. b. c. d. Compulsory acquisition - mandatory land acquisition by the State of all agricultural lands. Voluntary offer to sell Voluntary land transfer Executive order 407 (1990) all govt instrumentalities, including govt financial institutions and govt financial inst. And govt owned and controlled corporations to immediately transfer to DAR all their holdings suitable for immediate distribution to qualified beneficiaries under CARP. e. Operational land transfer Usually the land is being redistributed to the landless residents: a. b. c. d. e. f. g. Agricultural lesssees and share tenants; Regular farmer workers; Seasonal farm workers; Other farm workers; Actual tillers Collective Other directly working on the land

6. Differentiate the six types of tenants in the Phil. by citing examples? Answer: a. b. c. d. e. f. Cash tenants Share-of-produce tenants Cash and share-of0produce tenants Fixed-amount-of-produce tenants Cash and Fixed-amount-of-produce tenants Rent-free tenants

Chapter 16: concept of taxation and income taxation 1. How do you differentiate the 3 tax system/ structure?

Answer: a. Tax is proportional means that govt takes an amt. of money from a person w/c in in proportion to his or her income. b. Tax is regressive means that govt takes a larger percentage of a persons income for tax, while he receive low income. c. Tax is progressive means that govt takes a larger percentage of a persons income due to high income or salary. 2. Explain the distinction b/w tax from toll, tax from penalty and tax from debt. Cite example for each. Answer: a. Tax from toll tax Demand of sovereignty Paid for use of govt property May be imposed by govt only toll Demand for proprietorship Paid for use of another property Enforced by govt or a private individual or entity

b. Tax from penalty tax Intended to raise revenues May be imposed by govt only penalty Designed to regulate conduct May be imposed by govt or a private individual

c. Tax from debt tax Based on law May not be assignable Payable in cash Person may be imprisoned for a nonpayment of taxes toll Based on contract assignable Payable in cash or in kind Person may not be imprisoned for a nonpayment of debt

3. Explain the significant implications of taxation to the govt and why it is important? Answer: The primary purpose of taxation is to generate funds or revenues used to defray expenses incurred by the govt in promoting gen. welfare of its citizenry. And it is important because: 1. it equitably contributes to the wealth of the nation; 2. Protect new industries and 3. Protect local producers.

4. Differentiate VAT from RTAX?