Agrarian reform goes beyond the question of land rights.

It is concerned with the total development of the farmer’s

economic, social and political transformation.

Taxation is a system of raising money to finance government. All governments require payments of money-taxes-from
people. Governments use tax revenues to pay soldiers and police, to tobuild dams and roads, to operate schools and
hospitals, to provide food to the poor and medical care to the elderly, and for hundreds of other purposes. Without
taxes to fund its activities, government could not exist.

Taxation is the supreme power of a sovereign state to impose burdens or changes upon persons, property or property
rights for public purpose. It is the power vested upon the legislator for the purpose of raising revenues to finance
government expenditures and for the general welfare and protection of its citizens.

Taxation is th method of apportioning the cost of government among those who in some measure are privileged to
enjoy its benefits and must therefore, bear its burden.