A tool for Financial Reforms in the Philippines Essay Example for Free

A tool for Financial Reforms in the Philippines Essay Taxation is regarded as one among fiscal policies in governance. It plays a vital role in the development of a country. The ability to collect taxes is a core functions of an effective state. Taxes, if used properly, can promote economic growth and lessen income inequalities. For a country like the Philippines, it begins with the actuality that it provides the revenue needed to finance government activities. Thus, the traditional tax reform programs are premised mainly in generating more revenues to finance public expenditures1 Initiating tax reforms, however, are often difficult. Taxation is often referred to as a classic case of a collective action problem. While government provisions of public goods can benefit everyone, the greater majority of the citizens would rather enjoy the benefits of public goods without contributing to the cost of providing them through taxes. This is the reason why there is no consistency for tax reforms, and there are very few lawmakers or legislators who would champion increasing taxes. Moreover, the coercive nature of taxation and perceptions of corruption in government lead to little confidence by citizens that taxes that they pay are translated into public services. Nonetheless, recent studies have shown that engaging citizens to tax debates and bargaining can be a more effective tax reform strategy. This role for taxation as a catalyst for more responsive and accountable governments and for expanding the state-citizens relations. However, is often overlooked. Contemporary study on taxation and development has found that taxation can strengthen state-society relationships with positive consequences for state and the extent to which governments are responsive and accountable top their citizens2. In other words, taxation has the potential not just to increase revenue but to contribute to broad improvements in governance, by encouraging taxpayers to engage directly with the government to demand public services and responsibilities in return for tax compliance. This referred to the state-building approach to tax reforms. Several types of taxes have been evolved based on the existing provisions of the law related to revenue collections. Travel tax is one among those types which the government imposed and mandates in every tourists who leave the country. Travel tax reforms have been changed from the time the administration also changed. Today, amendments, alterations and passing the bills on tourism protection in order to raise revenue for the settlement of debts and borrowings and for government investments purposes. Significance of the Study and Problem Statement The purpose of the research study is to review and analyse the pending Senate Bill No. 2018 â€Å"An Act Allocating the Travel Tax Collection to the Philippine Tourism Authority, Amending thereby Presidential Decree 1183, as Amended, and the Republic Act No.  7722, and For Other Purposes otherwise known as â€Å"The Travel Tax Reform Act of 2013 authored by the Hon. Senator Jinggoy Ejercito Estrada3. It seeks to give a clear view of the elements in passing this bill as part of tax reforms and serves as guiding principles for future tax reforms in the Philippines, eventually, propose specific tax reforms strategies whether this would be applicable to better governance e mphasizing the values of accountability, responsiveness, transparency and a democratic government. How can travel tax reforms can be modified to take more account of government and state-building objectives? This research study will serve as guide on applying the principles of Fiscal administration, its principles, policies and functions and be able to relate our views not only for the academe, actors in the public administration but for the public administration practitioners. The output of this study is to provide adequate information on travel tax reforms in the country for convenience for revenue purposes. The main focus of the analysis is to test whether this pending bill is a necessity for the country’s development. Objectives of the Study The researcher, in particular, intends to come up with the following objective: 1. Present a comprehensive details and review of the pending bill whether this is applicable to the massive development of our economy. 2. Evaluate the Philippines’ experience in travel tax reforms based on specific framework. 3. Determine and examine the existing rules, policies, provisions of the law and how this can be reformed to increase state accountability and increase tax morale. 4. Provide policy recommendations that can be adopted for future travel tax reforms and to give stand on the matter whether this bill shall be passed or not. Fiscal Policy in the Philippine Fiscal Administration In economics and political science, fiscal policy is the use of government revenue collection, also known as taxation. The two main instruments of fiscal policy are changes in the level and composition of taxation and government spending in various sectors. These changes can affect the following macroeconomic variable in the economy: Aggregate demand, distribution of income, allocation of scarce resources, expenditures, debt borrowings and spending. Development and growth in the economy may vary on the fiscal policy of the government. Fiscal policy refers to the use of the government budget to influence economic activity. It also refers to the â€Å"measures employed by governments to stabilize the economy, specifically by manipulating the levels and allocation of taxes and government expenditures. Fiscal measuresare frequently used to tandem with monetary policy tom achieve certain goals. In the Philippines, this is characterized by continuous and increasing levels of debt and budget deficits, though there have been improvements in the last few years. The Philippines government’s main source of revenue are taxes, with some non-tax revenue also being collected. To finance fiscal deficit and debt, the Philippines relies on both domestic and external sources. Fiscal policy during Marcos regime inherited a large fiscal deficit from the previous administration, but managed to reduce fiscal imbalance and improve tax collection through the introduction of the 1986 Tax Reform Program and the value added tax. The Ramos Administration experienced budget surpluses due to substantial gains from massive sales of government assets and strong foreign investments in its early years. However, the implementation of the 1997 Comprehensive Tax Reform and the onset of the Asian financial crisis resulted to a deteriorating fiscal position in the succeeding years and administrations. The Estrada Administration faced a large fiscal deficit due to the decrease in tax effort and the repayment of the Ramos Administration’s debt to contractors and suppliers. During Arroyo Administration, the Expanded Value Added Tax Law was enacted, national debt-to-GDP ratio peaked, and the underspending on public infrastructure and other capital expenditures was observed. During the First Regular Session of the 16th Congress of the Philippines, Senate Bill No. 2018 was introduced by the Hon. Senator Jingoy Ejercito Estrada4. The Bill entitled: â€Å" An Act Allocating the Travel Tax Collection to the Philippine Tourism Authority, Amending Thereby Presidential Decree 1183, and Republic Act 7722, and For Other Purposes: As explained by the Senator, he gives the vital role of tourism industry in boosting the country’s economy. Based on its mantra â€Å" It’s More Fun in the Philippines, the Department of Tourism (DOT) recorded 2. 38 million visitors or an 11.08% increase from various last year’s arrivals, for the first half of 2013 alone. In addition to this, the National Statistical Coordination Board (NCSB) revealed on November 2012 that according to the latest results of the Philippine Tourism Satellite (PTSA), the contribution of tourism in the economy in 2011 was 5. 9%, based on the share of tourism direct gross value added (T DGV) to total gross domestic product. PTSA further revealed that â€Å"share of tourism employment to the total employment in the country slightly increased at 10. 3 percent estimated at 3. 8 million in 2011, higher by 3. 5 percent from last year’s 3. 7 million. 5 Under section 3 of the Senate Bill â€Å"Allocation of Travel Tax Collection to the Philippine Tourism Authority. Pursuant to the aforecited state policy, all proceeds of the travel tax shall be utilized exclusively for the tourism projects of the Philippine Tourism Authority. According to Mr. Julian Misolas Jr6. , The Philippine Tourism Agency is the sole agency responsible for the collection of Travel taxes either a Filipino citizens or a Foreigner leaving the country. The other provisions of the bill stated the restriction of the accredited collection agency, there Remittances of the Travel tax Collection and Submission of reports, Traveltax exemptions, the Travel tax refund, and civil remedies. Under the remedies, there are two options in order to cope up with the circumstances: a) Distraint of Personal property and b) Levy on Real Estate Property. What is Travel Tax? Travel Tax is a levy imposed by the Philippine government on the following individuals who are leaving the count ry irrespective of the place where their air ticket is issued and the form or place or payment, as provided for by Presidential Decree 1183. â€Å"Under presidential Decree (PD) 1183, as amended by PD 1205, Batas Pambansa 38. And Executive Order 283, Filipinos and other nationals traveling to the other countries are required to pay travel tax before departure from the Philippines, irrespective where the air ticket is issued and the form of place of payment†. The following individuals are required to pay the travel tax: Filipino nationals, permanent resident aliens, Non-resident aliens who have stayed in the Philippines for more than one (1). There are exemptions to the general rule: The following Filipino citizens are exempted from the payment of travel tax pursuant to Se2.Of PD 1183, as amended): 1) Overseas Filipino Workers, Filipino permanent residents abroad whose stay in the Philippines is less than a year and 3) infants ( 2 years old and below) . Among those exempted from paying the travel taxes, they have to present valid identification documents to certify the authenticity of stay. Upon submission of the documentary documents, citizens are eligible for reduce rate of travel. Under Republic A ct 7194 otherwise known as the Balikbayan Law, on November 7, 2002 during the 12th Congress this laws was approved. â€Å"An Act Amending Republic Act 6768, Entitled, â€Å"An Act Instituting A Balikabayan Program’ by Providing Additional benefits and Privileges to Balikbayan and For Other Purposes: Sec 1. †¦ A Balikbayan Program is hereby instituted under the administration of the Department of Tourism to attract and encourage Overseas Filipino to come and visit their Motherland Section 1 encourages Overseas Filipino to come and visit their motherland. This is to recognize their notable contribution to the economy of the country through the foreign exchange inflow and revenue that they generate. Section 2 gives the definition of Balikbayan which means a Filipino citizen who has been continuously OUT OF THE Philippines for a period at least one (1) year, A Filipino Overseas workers or a former a Filipino citizens and his or her family. The definition of family and the livelihood tools. Under Section 3 enumerated the benefits and privileges of the balikabayan. Among are the followings: a. Tax- exempt from maximum purchase in the amount of One Thousand Five Hundred united States dollars ($ 1,500.00) or its equivalent in Philippine Peso and in foreign currencies at all government-owned and controlled/operated duty-free shops subject to the limitations contained in Section 4 hereof; b. All domestic carriers shall establish a special promotional/incentive program for the balikbayan. c. Visa free entry to the Philippines for a period of one year (1) year for foreign passport holders, with exception of restricted nationals. d. Travel tax exemption as provided under Presidential Decr ee 1183 and other allied laws e. Especially designated reception areas at the authorized [ports of entry for the expeditious processing of documents. f. Accredited transportation facilities that will ensure their safe and convenient trips upon arrival. The Department of Tourism and the Department of Transportation and Communication and other concerned government agencies are hereby mandated to implement the program for this particular purpose; and g. Kahayan shopping privilege and additional tax exempt purchase in the maximum amount of Two Thousand United States dollars ( $ 2,000.00) or its equivalent in Philippine peso. h. Limitation have been stipulated in the law and duly approved by the President Gloria Macapagal Arroyo. It has been published in the official gazetteer at least (two) national papers of general circulations, whichever come earlier. Republic Act 9174 provides framework to those person indicated in Section 1 and 2 of this law for the exemption from paying the travel taxes. Other provisions are the r estrictions and limitations thereat. Philippine Tourism Authority (PTA)_has changed its name to Tourism Infrastructure and Enterprise Zone Authority ( TIEZA) under Republic Act 9593 otherwise known as Tourism Act of 2009 duly approved by the president Gloria Macapagal Arroyo in May 11, 2009, during the second regular session of the 14th Congress. The Act Entitled â€Å"An Act Declaring a National Policy for Tourism as an Engine of Investment, Employment, Growth and national Development, and Strengthening the Department of Tourism and its Attached Agencies to Effectively, Efficiently implement that Policy and Appropriating Funds Therefor. TIEZA has the sole authority to collect travel taxes and give benefits and privileges to those qualified Filipinos and those stated in Section 2 of the P. D. 1183. A certification of Compliance has been issued to TIEZA which will serve as the Transparency Seal provisions of the General Appropriation Act of 2013, 2012 and 211. Attached as annex a certification issued to TIEZA. Under section 4 of the Act it defined the following terms used: (a) â€Å"Department† refers to the Department of Tourism created pursuant to Presidential Decree No. 189 (1973), as amended.(b) â€Å"Secretary† refers to the Secretary of Tourism (c) â€Å"Duty Free Philippines (DFP) refers to government agency created out of DFP pursuant to this Act. (d) â€Å"Duty Free Philippines Corporation (DFPC) refers to corporate entity created out of DFP pursuant to this Act. (e) â€Å"Philippines Conventions and Visitors Corporation (PCVC) refers to the corporate entity created pursuant to presidential D ecree No. 86, amended. (f) â€Å"Intramuros Administration 9IA) refers to the government agency created pursuant to Presidential Decree No. 1616 (1979), as amended. (g) â€Å"Philippine retirement Authority (PRA) refers to the government agency created pursuant to Executive order No. 1037 (1985). (h) â€Å"Tourism Infrastructure and Enterprise Zone Authority (TIEZA)† refers to government agency created pursuant to this Act. (i) â€Å"Tourism EEnterprise Zone† (TEZ) refers to tourism (j) â€Å"TEZ overseer† refers to any person who shall be appointed by the TIEZA in specific zones to perform such functions as may be delegated by the TIEZA in accordance with law†¦ Other related definitions can refer to Section 4 of this Act. Under Section 72 of this Act provides funding for TIEZA. The TIEZA shall obtained the funds for itys operations from the following: (a) Fifty percent (50%) of the proceeds from the travel tax collections; (b) A reasonable share from the collections of Office of Tourism resource generation, to be determined by the Department (c) Income from Projects managed by TIEZA (d) Subsidies and grants from local and foreign sources that maybe received by the TIEZA. At least five (5%) from the travel tax collection which shall accrue to the TIEZA shall be earmarked for the development of historic, cultural, religious and heritage sits and prime tourist destinations†¦.{underscoring supplied} Section 73 of this Act state the Collection and Allocation of Travel Taxes. For purposes of this Act, the TIEZA shall the principal agency responsible for the timely collection of travel taxes. Amounts to be collected by the TIEZA shall be distributed in the manner provided for under this Act: Provided, that the national government shall for alternative funding sources for programs funded by the travel tax in the event of a phase out travel tax collection following international agreements. Pursuant to Section 72 of this Act fifty percent (50%) of the proceeds out of travel tax collections shall accrue to the tIEZA. The government contribution to the Higher Education Development Fund, equivalent to forty (40%) percent from the total gross collections of travel tax, shall be retained: Provided that the Commission on Higher Education (CHED) shall give priority to tourism related educational programs and course. The ten percent (10%) share of the national Commission for the Culture and the Arts from the total gross collections of the travel tax shall likewise be retained. Public Budgeting Allocation of Budget in Tourism industry especially in the collection and allocation of Travel Taxes has counterpart, with the Department of Budget and Management (DBM), The Department of Finance (DOF), Commission on Audit (COA), Bureau of Internal (BIR), The Commission on Higher Education (CHED) and the National Commission on Culture and the Arts (NCAA) and other concerned agency in tourism industry. The Appropriation based on the General Appropriation Act of 2013 for the Department of Tourism (DOT). It is a political process because the decision and priorities is determine more valuable to the society and boosting technical and merit with constituents need or demands.

Horror of War in Dulce et Decorum Est :: Dulce et Decorum Est Essays

Horror of War in Dulce et Decorum Est Wilfred Owen's "Dulce et Decorum Est" is a magnificent, and terrible, description of a gas attack suffered by a group of soldiers in World War 1. One of this group is unable to get on his helmet, and suffers horribly. Through his shifting rhythms, dramatic description, and rich, raw images, Owen seeks to convince us that the horror of war far outweighs the patriotic cliches of those who glamorize war. In the first of four stanzas, Owen presents the death-like calm before the storm of the gas attack. Alliteration and onomatopoeia join with powerful figurative and literal images of war to produce a pitiful sense of despair. "Bent beggars", "knock-kneed", cough and "curse" like "hags" through "sludge." All of this compressed into just two lines! The third line places the speaker of the poem with this trudging group. In the simple "Men marched asleep" sentence, the three beats imitate the falling rhythm of these exhausted men. The pun "blood-shod" makes its grim effect on us slowly. We guess, too, that "blind" and "lame" suggest several levels of debilitation. The stanza ends with the ironic-quiet sounds of the "shells" dropping "softly behind." In contrast to the first stanza, the second stanza is full of action. The oxymoron,"ecstasy of fumbling", seems at first odd, but then perfect, as a way to describe the controlled panic -instantly awakened with heightened sensibility- of men with just seconds to find a gas mask. "But..." tells all. One man is too late and is seen only through the "green sea" of mustard gas, "yelling... stumbling...drowning...guttering...choking." The third stanza's brief two lines emphasize the nightmare these events continue to be for our speaker. In the last stanza, Owen becomes more insistent as he drives atus with the steady rhythmic beat of iambic pentameter. We feel the "jolt" of the wagon, see the "white eyes writhing" in this "hanging face," and, most horribly, hear the "gargling "of the blood choked lungs. The amazing sound-filled simile, "like a devil's sick of sin," testifies, along with all the rest, to the overwhelming truth of this experience. It is not "if" we could see the horror of this scene.

Demand, Supply and Market Equilibrium

Demand, Supply and Market Equilibrium Every market has a demand side and a supply side and where these two forces are in balance it is said that the markets are at equilibrium. The Demand Schedule: The Demand side can be represented by law of downward sloping demand curve. When the price of commodity is raised (ad other things held constant), buyers tend to buy less of the commodity. Similarly when the price is lowered, other things being constant, quantity demanded increases. The above figure shows quantity demanded at different prices.Here we can observe that the quantity demanded increases as the price decreases and vice versa keeping other things constant. This happens basically due to factors namely Income effect and substitution effect. Demands for any quantity is determined by three factors namely want for the commodity, will to buy the same and ability to buy the same. A whole array of factors determines how much would be the quantity would be demanded at a given price i. e. the other factors that are mentioned above: 1. Average income of the consumer 2. Size of the market . Prices and availability of related goods 4. Tastes and preferences of the consumer 5. Special influences Shift in demand curve Vs Movement along Demand Curve or Change in Demand Vs Change in Quantity Demanded A change in demand occurs when one of the elements underlying the demand curve shifts. For example if a person likes Pizzas and his income increases. So as his income increases he will demand more of pizzas even if the prices of pizzas do not change. In other words, higher income level has resulted in higher demand for pizzas i. e. here are a shift n the demand curve or change in demand. Again if the price of pizzas fall and other things viz. income of the consumer remains same. Again there would rise in quantity demanded. This increase in quantity demanded is due to decrease in price. This change represents movement along demand curve or change in quantity demanded. Further th is can be explained by the following graph. Here we can observe that with increase in income level the consumer shifted to series 2 and with decrease in price of the commodity he would move along the same demand curve in series one.The Supply Schedule: Supply schedule shows the amount of a commodity that the seller would like to offer for sell at various prices. Supply curves are drawn on assumption of constant technology, and input or resources (labour, land and capital) prices. The above curves shows amount of commodity that a supplier would like to sell at various prices. For example at a price of Re. 1 he does not wish to sell any quantity and at a price of Rs. 5 he would like to sell 18 units of the commodity. There are various factors effecting supply curve they are stated as follows: 1. Technology . Input Prices 3. Prices of related goods 4. Government Policy 5. Special influences Shifts of Curves Vs Movement along the curves As is the case with the demand curve, supply curve s also follow the same principal. Change in any of the above mentioned factors would cause a shift in curves and any change occurs due to change in price it is called movement along the curve. The same is shown below: Equilibrium of Supply and Demand The market equilibrium comes at that price and quantity where the forces of supply and demand are in balance. At the equilibrium price amount that the uyer wants to buy is just equal to the amount that seller wants to sell. The reason we call this equilibrium is that when the forces of supply and demand are in balance, there is no reason for price to rise or fall, as long as other things remain unchanged. In economics equilibrium means that the different forces operating on a market are in balance, so the resulting price and quantity reconcile the desires of purchases and suppliers. Equilibrium can be shown and explained by the below mentioned graphical representation. The above graph shows at a price of Rs. 0, quantity demanded and sup plied is 19 units. Any increase (or decrease) in price would result in fall (or rise) in demand, keeping the other things constant. Further the relationship between demand curve and supply curve are discussed as below: | Demand and Supply Shifts| Effect on Price & Quantity| If Demand rises| Demand curve shifts to the right| Price , Quantity | If Demand falls| Demand curve shifts to the left| Price , Quantity| If Supply rises| Supply curve shifts to the right| Price , Quantity| If Supply falls| Supply curve shifts to the left| Price , Quantity |When there is excess demand or excess supply, the market by determining the equilibrium price and quantities, allocates or rations out the scares goods among the possible uses. The market place through its interaction of supply and demand does the rationing. This is rationing by the purse. When cell phones was launched in India cost of both handsets and call rates were high, infact even incoming calls were charged exuberantly. Then came Relian ce with its dream of handing cell phones to each Indians.They came out with the concept of no charges for incoming calls and also came out with lower call rates as compared to the existing players it created an instant demand for its connections and hence captured major products and as a result all the existing players had to lower their tariffs matching to that of Reliance. Again the handsets were costly but Nokia came into the market with wide range of handsets and was instant hit. It captured the market initially. Recently we see Samsung coming out with lower ranged handsets with all the applications and features combined in its handsets at a lower price and creating a demand for its products.There are some exception to the theory of price and demand. There are few players in this industry which are exceptions viz. Blackberry and Apple’s i-phones. I-phones acts as an exception because of its features and the status and brand value it commands in the market. While Blackberr y has a feature called BBM and its image as business phones due to which it acts an exception to the law of demand as irrespective of its price business class still demands it. We can say that the market works on the demand and supply structure but still there are some exceptions to these rules also as discussed above.

The Rape Of Sexual Assault - 895 Words

Currently in society it seems like fewer people comprehend the simple meaning of the word no. Records of sexual assault are going through the roof, because of the fact people do not understand that no means no. The main victims of sexual assault are women and statics show one in four women have experienced unwanted sexual content. People come up with numerous excuses of why to blame the woman for the experiences they face, which is wrong and make women question themselves. Women who are sexual assaulted are judged by themselves and by our society, which leads to many psychological problems. Sexual assault can happen to any type of woman and causes many psychological, emotional, and physical problems for their futures. Instead of blaming the victim for being targeted, because of what they wore or said, we should lay blame on the person who could not control their urges to and forcefully violated a person and caused them emotional harm. Many women who are sexual assaulted do not even report the crime, because they are facing psychological, emotional, and physical problems. Women need to understand that sexual assault is defined as any form of â€Å"unwanted sexual touching or penetration without consent†, which, means if a person says no and someone still proceeds to do so than it is assault and they can file it (Blodget 2015). Society sets many sexiest standards, in which women are blamed for everything that happens to them and are taught boys will be boys. Men are not heldShow MoreRelatedRape And Sexual Assault And Rape1465 Words   |  6 PagesRape and sexual assault have been a growing epidemic not only in The United States, but all around the world as well. There are many stories based on these issues that also deal with something called date rape drugs. Rape, sexual assault, and date rape drugs are all very closely related and can all occur in the same situation. Date rape drugs can be used to lead to a sexual assault against someone and then possibly rape. These topics are all very serious because â€Å"There is an average of 207,754Read MoreRape And Sexual Assault And Rape955 Words   |  4 PagesRapes and sexual assaults have become issues more and more in our society. Society has become more aware of these types of crimes. For a long time, there was only rape, now it is less broad than just that. Individuals, government bodies and school have all decided to work together and individually on lessening the crime. Studies have revealed many shocking statistics that have pushed society to act against these crimes. Below, I will be explaining what exactly is rape and sexual assault, how theyRead MoreSexual Rape And Sexual Assault2248 Words   |  9 Pagesby sexual assault and are left, physically and mentally scarred. 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