Readings in Philippine History: Taxation, Agrarian Reform, and Constitutions

A set of vocabulary flashcards detailing the historical evolution of taxation systems, agrarian reform laws, and constitutional developments in the Philippines.

Tributos

Payments from the Filipinos imposed by the Spaniards for the purpose of generating resources to finance the maintenance of the islands, such as salaries of government officials and expenses of the clergy.

Reduccion

The system created by the Spaniards where Filipinos were gathered into pueblos and awarded plots of land to till to solve the difficulty of revenue collection caused by dispersed settlements.

Cédula personal

A poll tax collected through a certificate of identification that replaced the tribute in 1884; it was required from every resident and served as a main source of government income.

Urbana

A direct tax added in 1878 that was imposed on the annual rental value of an urban real estate.

Industria

A direct tax added in 1878 imposed on salaries, dividends, and profits, affecting all kinds of economic activity except agriculture.

Polo system

The practice of forced labor where male Filipinos were obliged to serve 40 days a year (reduced to 15 days in 1884), used for public works like building roads and bridges.

Fallas

An annual fee of three pesos that Filipinos could pay to opt out of the polo system, which was often subject to corruption at the municipal level.

Internal Revenue Law of 1904

An act passed by Americans as a reaction to problems in collecting land tax, prescribing ten major sources of revenue including licensed taxes on liquor and tobacco.

Underwood-Simmons Tariff Act

A 1913 act that reduced government revenue by lifting export taxes on sugar, tobacco, hemp, and copra.

Republic Act 9337

Also known as the Expanded Value-Added Tax (E-VAT) of 2005, which subjected energy products and select professional services to VAT.

Sin Tax Reform

Republic Act 10351, which adjusted the excise tax on liquor and cigarettes to improve government revenues for health and social considerations.

Torrens system

Introduced by Act No. 496 (Land Registration Act) to address the absence of earlier records of issued land titles and conduct accurate land surveys.

Sakdalista

A political party established in 1933 by Benigno Ramos that demanded the abolition of taxes and equal ownership of land.

Republic Act No. 1199

The Agricultural Tenancy Act passed under President Magsaysay to govern relationships between landholders and tenant farmers and protect tenurial rights.

Republic Act No. 3844

Also known as the Agricultural Land Reform Code of the Macapagal administration, which aimed to establish owner-cultivatorship as the basis of Philippine agriculture.

Presidential Decree No. 27

The core of agrarian reform during the Marcos regime, applying to tenant farmers of private agricultural lands primarily devoted to rice and corn.

CARP

The Comprehensive Agrarian Reform Program established under Republic Act No. 6657 in 1988 to redistribute agricultural lands to tenant-farmers.

CARPER

Republic Act No. 9700, or the Comprehensive Agrarian Reform Program Extension with Reforms, which extended the 2008 deadline of CARP for five more years.

Constituent Assembly (Con-Ass)

A method of amending the Constitution where the House of Representatives and the Senate convene to propose changes.

Constitutional Convention (Con-Con)

A method of changing the Constitution where delegates called by Congress, rather than Congress itself, propose amendments or revisions.

People's Initiative (PI)

A method allowing the people to propose constitutional amendments through a petition signed by at least 12% of total registered voters.

Federalism

A form of government where a central governing authority and autonomous regional units constitutionally share sovereignty, supported by President Rodrigo Duterte.

Jones Law

The Philippine Autonomy Act of 1916, which replaced the Philippine Commission with an elective Senate as the upper house.

Tydings-McDuffie Act

The 1934 Philippine Independence Act that defined mechanisms for a constitutional convention to draft a formal constitution.

Freedom Constitution

The transitional constitution proclaimed by President Corazon Aquino in March 1986 while a Constitutional Commission drafted the 1987 Constitution.