Taxation is the practice of collecting taxes (money) from 9.

taxes on business and manufacturing

citizens based on their earnings and property. The money 10. occupational licenses
raised from taxation supports the government and allows
it to fund its services. • Cedula was fixed per adult male, which resulted in
Taxation in Spanish Philippines a great decline in revenues
During the Spanish Period, revolutionary income- • In 1907, some provinces were authorized to
generating means were introduced by the government. double the fee for the cedula to support
• Tributos (tributes)- tax during the Spanish times construction and maintenance of roads
which may be paid in cash or by agricultural • Industria tax was levied on the business
produce community which assigned a certain tax to an
• Manila-Acapulco Galleon Trade- once a year the individual or commercial activity according to
galleon would be loaded up with merchandise profitability
from Asia and sent to New Spain (Mexico) by way • 1913, Underwood-Simmons Tarrif Act was passed
of Manila which became the main source of which resulted in the reduction in the revenue of
income for the colony during its early years the government as taxes levied on sugar, tobacco,
• Polo Y Servicio (Forced Labor)- It is the forced hemp and copra were lifted.
labor for 40 days of men 16 to 60 years old who • 1904, Internal Revenue Act imposed taxes on
were obligated to give personal services to mines, petroleum products, and dealers of
community projects. They may opt by paying petroleum products and tobacco
fallas of three pesos per annum • 1914, Income Tax was introduced
• In 1884, the payment of tribute was put to stop • 1919, Inheritance Tax was created
and was replaced by poll tax collected through a • 1932, national lottery was created
certificate of identification called cedula personal Taxation During the Commonwealth Period
where tax payment was made per person and not  1936, Income tax rates were increased adding
by family surtax rate on individual net incomes in excess of
• Urbana- tax on the annual rental value of an 10,000 pesos
urban real estate  Income tax rates of corporations were increased
• Industria- tax on salaries, dividends and profits  1937, the cedula tax was abolished
• Indirect taxes such as customs duties were  1939, National Internal Revenue Code introduced
imposed on exports and imports the new tax system
• Monopolies from the sale of stamped paper,  personal exemptions were reduced
manufacture and sale of liquor, cockpits and  corporation income was increased
opium, and tobacco  increased taxes on liquors, cigarettes, forestry
Taxation in the Philippines during the Spanish products, and mining
period was characterized by heavy burden placed  1940, residence tax was imposed on every citizen
on the Filipinos and the corruption of the 18 y/o and above and on every corporation
principales, or the former datus and local elites  The tax structure improved but still remained
who were co-opted by the Spaniards. inequitable
Taxation under the Americans  The lower class felt the bulk of the burden of
From 1898-1903, the Americans followed the Spanish taxation while the the upperclass (landed elite and
system of taxation with some modifications: people in political positions) were able to
• Urbana was replaced by tax on real estate which maneuver the situation
became known as land tax which was levied on
both rural and urban real estates World War II
• Land titling was very disorderly in the rural areas;
appraising of land value was influenced by  The Japanese continued the system of tax collection
political and familial factors but exempted the articles belonging to the Japanese
• Taxation system on agricultural land faced armed forces
objections from the landed elite  Foreign trade fell and the main sources of taxation
• Tax evasion was prevalent. came from amusements, manufacturers, professions,
Internal Revenue Law of 1904- Major Source of and business licenses
Revenue:  Additional incomes of the government were derived
1. licensed taxes on firms dealing in alcoholic from the sale of National Sweepstakes
beverages and tobacco  Military notes were issued to cover the costs of the
2. excise tax on alcoholic beverages and tobacco war
products Fiscal Policy from 1916 to Present
3. taxes on banks and bankers  Tax Commission in 1959 (RA 2211) was created for a
4. document stamp taxes more robust and efficient tax collection scheme but
5. cedula remained regressive and overburdened the lowest
6. taxes on insurance and insurance companies classes
7. taxes on forest products
8. mining concessions
 Landed elite who were in the Congress ensured that President Benigno Aquino III
taxes would not be levied on them who belong to the  adjusted excise tax on liquor and cigarette (Sin Tax
higher classes of society Reform) with motivations for which was primarily
 Rise in corruption fiscal, public health, and social order- related
 Collection of taxes remained poor, tax structure still conditions
problematic, and much of public funds were lost to RA 10351 (An Act Restructuring the Excise Tax on
corruption Alcohol and Tobacco)
President Ferdinand Marcos  an exemplar on how tax reform could impact social
 tax system remained regressive and unresponsive services as it allowed for the increase of the DOH
 taxes grew at an average rate of 15% and generated budget (triple in 2015) and free health insurance
low tax yield premiums for PhilHealth beneficiaries
Pres. Corazon Aquino President Rodrigo Duterte
 reformed the tax system through the 1986 TAX The Tax Reform for Acceleration and
REFORM PROGRAM which aimed to: Inclusion (TRAIN) Act, officially cited as Republic Act
- promote equity by ensuring similarly situated No. 10963, is the initial package of the Comprehensive
individuals and firms bear the same tax burden Tax Reform Program (CTRP) signed into law by
- simplify tax system and promote tax compliance President Rodrigo Duterte on December 19, 2017 This
 introduced the Value- Added Tax (VAT) law which package introduced changes in personal income
was signed in 1986 and put to effect in 1988. tax (PIT), estate tax, donor's tax, value added tax
 restructured the Department of Finance and its (VAT), documentary stamp tax (DST) and the excise
attached agency the Bureau of Internal Revenue (BIR)
tax of tobacco products, petroleum products, mineral
through E.O. 127
products, automobiles, sweetened beverages, and
 tax collection and tax audits were intensified
 computerization was introduced
cosmetic procedures.
 corruption was relatively reduced The prominent features of the tax reform are
 tax and revenue effort rose lower personal income tax and higher consumption tax.
President Fidel Ramos Individual taxpayers with taxable income not exceeding
 characterized by political stability ₱250,000 annually are exempted from income tax. The
 Comprehensive Tax Reform Program (1997) was exemption for minimum wage earners is retained in the
implemented to: revised tax system. Tax rates for individual taxpayers
1. make tax system broad-based, simple and with still follow the progressive tax system with the
reasonable tax rates maximum rate of 35%, and minimum rates of 20%
2. minimize tax avoidance (taxable years 2018 to 2022) and 15% (2023 onwards).
3. encourage payments by increasing tax exemption On the other hand, consumption taxes, in the form of
levels, and simplifying procedures higher excise tax on tobacco products, petroleum
4. rationalize the grant of tax incentives products, automobiles, tobacco, and additional excise
 RA 7716 (improved VAT) tax on sweetened beverages and non-essential,
1. restored the VAT exemptions for all cooperatives invasive cosmetic procedures were introduced. It also
(agricultural, electric, credit or multipurpose, and others) expanded the VAT base by repealing exemption
provided that the share of each member is no more thatn provisions in numerous special laws.
515,000 pesos
The TRAIN Act is aimed to generate revenue to
2. expanded the coverage of the term “simple processes”
achieve the 2022 and 2040 vision of
by including broiling and roasting
3. expanded the coverage of the term “original state” by
the Duterte administration, namely, to eradicate
including molasses extreme poverty, to create inclusive institutions that will
offer equal opportunities to all, and to achieve higher
 Exempted from the VAT the ff: income country status. It is also aimed at making the
- importation of meat tax system simpler, fairer and more efficient.
- sale or importation of coal and natural gas Regardless, contentions about the passing of this law
- educational services rendered by CHED has been present since the beginning and the
- house and lot and other residential dwellings valued at subsequent reception by the people since its ratification
51 million and below has been controversial. In the first quarter of 2018, both
- lease of residential units with monthly rental of not more positive and negative outcomes have been observed.
than 58,000 pesos
- sale, importation, printing or publication of books and
newspaper
President Gloria Arroyo
 RA 9337, E-VAT (Expanded Value- Added Tax)
- expanded the VAT base subjecting to VAT energy
products such as coal and petroleum products and
electricity generation, transmission, and distribution
- select professional services were taxed
CHAPTER 6- THE EVOLUTION OF SOCIAL SCIENCE CURRICULUM

WHAT IS SOCIAL SCIENCE?

The study of society and the manner in which people behave and influence the world

BRIEF HISTORY OF SOCIAL SCIENCE

 Origin in the common stock of Western philosophy
 It began in early 19th century with the Positivist Philosophy of Science that was made
by Auguste Comte
 Mid 20th century the term Social Science has come to refer generally to all those
discipline that analyse society and cultures

WHAT IS SOCIAL SCIENCE CURRICULUM?

 It involves a study of the network of social relation
 Social Science seek to enable the students to gain knowledge and understanding of the
historical, socio-cultural, economic, political and physical aspect of society
 It helps them acquire important values and prepares them to grow as responsible
citizen

OBJECTIVES OF SOCIAL SCIENCE CURRICULUM

1. To promote an understanding of the issues and major challenges of contemporary
society – against the broad world perspective
2. To promote an understanding of the process of continuity, change and development
through which human societies have evolved
3. To develop an appreciation of the structure and working of civic and political
institutions in the country
4. To promote an insight into the physical environment and the need for its protection
proper upkeep and qualitative improvement;
5. To acquaint learners with our natural and human resources and the ways of their
systematic and sustainable developments
6. To promote an understanding about world affairs, and how it influence each individuals
in the society.

Ten Themes are organizing strands for Social Science programs

1. CULTURE
2. Time, continuity, and change
3. Global Connection
4. Civic Ideals and Practices
5. Individuals, Group, and Institution
6. Power, Authority, and Governance
7. Individual development and identity
8. Science, Technology, and Society
9. Production, Consumption and Distributions
10. People, places, and environment
WHAT IS THE DIFFERENCE BETWEEN SOCIAL STUDIES AND SOCIAL SCIENCE?
Social Studies and Social Science can be easy to confuse. Though Social they are sounds like
two similar concepts, and deal with some of the same subject matter but they are two
different fields of study.

The main difference between social science and social studies is in their intended purposes.
Social Science- A subject area that studies the society and the relationship among individuals
within the society
 streams oriented. It’s the Science of Society; the in depth knowledge and systematic
study of each branch of social transaction
 is the field of sciences concerned with the studies of social life of human groups and
individuals
 deals with the science of society utilizing the gathering of data and analysis of that data

Social studies - Introduced as study of both social sciences and humanities

 the integrated study of the Social Science and humanities to promote effective
citizenry. It is frequently taught in school student to help the understand how to be
effective citizens of Society
 Is term used to describe the broad study of various field which involves the past and
current human behaviours and interactions
 Deals with observation of the society. Here some student develop and apply skills as
they investigate society, explore issues make decisions, and work cooperatively with
others

The study of Social science in our daily lives is important because the knowledge gained help
us to understand the society we live in by understanding the connectivity of the world.
Rowland Jones, Ba Social Sciences, The Open University)

Social Science is essential for us to understand how we understand and interpret our world
around us. From very minimal understanding, it can be determine what career path you
choose in your future
Rocky Joy Guy, B.A. Political Geol