Politics Namen March 25

8/9/2019 Politics Namen March 25

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Pamantasan ng Lungsod ng MuntinlupaNBP Reservation, Muntinlupa City

College of Information Technology and Computer StudiesNational Service Training Program

Civic Welfare Training Service

Documentationin

National ServiceTraining Program

Presented by:

BSIT-1B

Presented to:

Prof. Telesforo Jan B. Tiro II

March 26,2010


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Pamantasan ng Lungsod ng MuntinlupaNBP Reservation, Muntinlupa City

College of Information Technology and Computer Studies

Term Paper

In

Politics and Governance withPhilippine Constitution

Presented by:

Leader:

Silang Clariess

Members:

Burgos Merlyn JaneEstera Roda

Dionisio StephanieSantos Monica

Soliveres DanicaTubil Catherine

Vierneza Joanne Shane

BSIT-1B

Mrs. Cruz

March 26.2010


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Public Finance

INTRODUCTION

The area of public finance is one of special interest to policy makersprimarily because of the obvious relationship between public finance and fiscalpolicy. Fiscal policy is, of course, one of the two major policy instruments (the

other is monetary policy) available to the government in its effort to influence thevarious economic agents to act in the direction it deems most conducive to

economic development. If fiscal policy is to be effective, it is imperative thatpolicy makers have a firm grasp and a better understanding of the various issues on

public finance.It is the purpose of this paper to take a first step in bridging this gap by

reviewing the existing literature in the field of public finance in the Philippines.1

For purposes of organization, the said area is divided into four main headings: (1)taxation, (2) government expenditure, (3) the budget process and (4) public debt.A chapter is devoted to each of these major topics. Each chapter is broken downinto two parts. The first part contains a historical perspective of the main headingwhile the second part is devoted to a discussion of the various issues related to themain heading as gleaned from the existing works in the field. The last chapter ofthis paper presents a summary of the other chapters as well as a discussion of the

research gaps in public finance.

Taxation

Evolution and the Present Structure of Philippine TaxesIn this section we will take a look at developments in the Philippinetax scene over time. In particular, changes through the years and the

existing structure and characteristics of the various tax categories will beconsidered.

Direct Taxes

Direct taxes are taxes that are imposed directly on the taxpayer. Theburden of these taxes are not in general passed on to others. They are levied

based on the ability-to-pay principle. Direct taxes may fall into thefollowing categories: (1) personal income tax, (2) corporate income tax, (3)

transfer taxes and (4) others.


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The Personal Income Tax

All citizens of the Philippines, whether residing in the

country or not, with gross annual income of at least P1,800 aresubject to the personal income tax. Resident citizens are taxedat steeply progressive rates based on their taxable net incomederived from sources within the Philippines and abroad. The

present rate structure starts with a 3 per cent tax rate on taxableincome less than P2,000 and rises through a total of 37 steps to

a maximum of 70 per cent on taxable income over P500,000

Non-resident citizens are taxed at the same rate on theirtaxable net income obtained from Philippine sources and at a

simpler and lower rate structure on adjusted gross income fromabroad. The rates on foreign income from resident citizens are

as follows:Not over $6, 000 1%

Over $6,000 but not over $20,000 2%Over $20,000 3%

Transfer Taxes

Transfer taxes in the Philippines are of two kinds: (1) thegift tax and (2) the estate tax. They are usually imposed on a

means of achieving redistribution of wealth for equityobjectives.

The Gift Tax

The gift tax is imposed on the right to transfer propertyduring the lifetime of the transferrer. It is levied on the donor

of real or personal property, on the basis of the net taxable giftappraised at its fair market value at the time of the gift, if made

in form of personal property, or in accordance with thevaluation of local assessors, if made in the form of real

property, The net taxable gift is estimated as the aggregate ofgross gifts less exemptions made during a particular calendaryear. The gross gift consist of all valid transfers of property


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from one person to another. The exemptions include: (1) gifts7

made to the children of the donor on account of marriage up toa maximum of P10,000 for each child; (2) donation to

charitable, religious, cultural and social organizations andinstitutions; and (3) gifts valued at less than P1,000.

The Estate Tax

The estate tax is imposed on the right of an individual(the decedent) to transfer property at death. It is levied on the

net estate of a decedent appraised at its fair market value at thetime of his death. Net estate is equal to gross estate lessallowable deductions and exemptions. The press estate

includes all items of property of the decedent (personal or real)at the time of his death. Among others, the list of allowable

deductions include: (1) funeral expenses; (2) judicial expensesin the administration of the estate; (3) decedents debt; (4)income and real estate taxes incurred during the decedents

lifetime; and (5) transfers for public purposes.

Public Finance and Administration


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Borrowings - funds obtained from repayable sources, including loans secured bythe government from financial institutions and other sources, both internal andexternal, to finance development projects and/or budget support.

Capital Expenditures/Outlays - expenditures for the acquisition of fixed assetsand other goods and services the productive benefits of which extend beyondthe fiscal year. These include investments in the capital stock of GovernmentOwned or Controlled Corporations and their subsidiaries and investments inpublic utilities and loans Outlays

Capital Revenue - proceeds from the sale of fixed or capital assets, such as land,building, machinery, stocks and I intangibles, including receipts of unrequitedtransfers for capital purposes from non-governmental sources.

Cash Budget - aggregate of revenues, borrowings and disbursements of thenational government showing a cash deficit or surplus. It reflects the actualdeposits and withdrawals of cash by the national government agencies to theBureau of the Treasury.

Current Operating Expenses - amount budgeted for the purchase of goods

and services for the conduct of normal government operations within thebudget year. It includes goods and services that will be used or consumedduring the budget year.

Debt Service - the sum of loan repayments, interest payments,commitment fees and other

charges on foreign and domestic borrowings. Deficit - shortfall/deficiency of revenues over expenditures of the

government. Extraordinary Income - collections derived from the repayment of loans

and advances made by the government as well as from other non-recurringsources.

Financing - means by which a government provides financial resources tocover a budget deficit or allocated financial resources arising from a budgetsurplus.

Government Securities of Treasury Bills - evidences of indebtedness ofthe Republic of the Philippines or its instrumentalities, government-ownedand/or controlled corporations, or the Central Bank and must be freelynegotiable and regularly serviced.

Grants - all non-repayable transfers received from other levels ofgovernment or from private individuals, or institutions including reparations

and gifts given for particular projects or programs, or for general budgetsupport.

Net Lending - advances by the national government for the servicing ofgovernment guaranteed corporate debt during the year, net of repaymentson such advances. Includes loans outlays or proceeds from program loansrelent to government corporations.

Non-Tax Revenue - revenue collected from sources other than compulsorytax levies. Includes those collected in exchange for direct services renderedby government agencies to the public, or those arising from thegovernments regulatory and investment activities.

Personal Services - provisions for the payment of salaries, wages and othercompensation (e.g., merit, salary increase, cost of living allowances,honoraria and commutable allowances) of permanent, temporary,


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REVENUE OPERATIONS GROUP

The ROG processes requests for tax exemptions, reviews tax rulings, revenue and customs regulations for issuance;

reviews protest cases; general supervision and coordination of internal revenue and customs operations.

Estela V. Sales

UNDERSECRETARY

6th Floor., DOF Bldg., BSP Complex, Roxas Blvd., Manila, 1004, Philippines(632) 526-0531(632) [email protected]

Atty. Roberto Geotina

ASSISTANT SECRETARY

3rd Floor, DOF Bldg., BSP Complex, Roxas Blvd., Manila, 1004 Philippines(632) 404-1776(632) 404-1776

Revenue - a cash inflow which does not increase the liability of thegovernment.

Taxes on Domestic Goods and Services - taxes levied on the domesticproduction, sale or transfer, leasing, use or delivery of goods, and renderingof services.

Taxes on Income and Profit - taxes imposed on all taxable income earnedor received by a taxpayer whether an individual, partnership, or corporation,during a particular period of time, usually lasting one year.

Taxes on International Trade and Transactions - the sum of import andcustoms duties, and other international trade-related tax collections of the

national government. Taxes on Property - taxes imposed on the ownership of wealth orimmovable properties and on the transfer of real or personal properties,both tangible and intangible.


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Public administration

MUNICIPAL DEVELOPMENT FUND OFFICE

The Municipal Development Fund (MDF) was created on March 29, 1984 under PresidentialDecree No. 1914. It is a Special Revolving Fund that aims to establish an effective mechanismthat would enable local government units (LGUs) to avail funds from local and internationalassistance for the implementation of various social and economic development projects. Theestablishment of the MDF coincides with the National Government's strategic vision of localgovernment autonomy and self reliance.

Helen B. Habulan

EXECUTIVE DIRECTOR

Podium Level, DOF Bldg., BSP Complex, Roxas Boulevard, Manila

(632) 523-9935(632) [email protected]

The DOF(Department of Finance)

In mammoth organizations - corporations,conglomerates, multi-nationals, governments-theindispensability of a central finance office tomanage and mobilize resources is a truism.

Without logistics and financial support "whenneeded, where needed", operations would be

paralyzed in no time.

That the birth of the Department of Finance predated that of the Philippine Republic

is testimony to its importance. Founded on 24 April 1897 by the PhilippineRevolutionary Government, the DOF has undergone various structural and functional

overhauls, but has nonetheless remained a key department. Today, the critical tasksof revenue generation, resource mobilization and fiscal management rest on the

shoulder of the Department of Finance.

The government must provide the citizenry with infrastructure, education, health and

other basic services; and the DOF must be ready with the funds for them. Likewise,the DOF must steer fiscal programs toward an investment-friendly environment,

which is the catalyst for growth.


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can be broadly described as the development, implementation and study of branches ofgovernmentpolicy. The pursuit of thepublic goodby enhancingcivil society, ensuring awell-run, fair, and effectivepublic service are some of the goals of the field.

Public administration is carried out bypublic servantswho work in public departments andagencies, at all levels of government, and perform a wide range of tasks. Publicadministrators collect and analyze data (statistics), monitorbudgets, draft legislation,develop policy, and execute legally mandated government activities. Public administratorsserve in many roles: ranging from "front-line" positions serving the public (e.g.,peaceofficers,parole officers,border guards); administrators (e.g., auditors);

analysts (e.g.,policy analysts); and managers and executives of government branches andagencies.

Public administration is also an academic field. In comparison with related fields such aspolitical science, public administration is relatively new, having emerged in the 19thcentury. Multidisciplinary in character, it draws on theories and concepts from politicalscience,economics, sociology,administrative law,behavioural science,management and

a range of related fields. The goals of the field of public administration are related to thedemocratic values of improving equality,justice, security, efficiency, effectiveness ofpublic services usually in a non-profit, non-taxable venue;business administration, on theother hand, is primarily concerned with taxableprofit. For a field built on concepts(accountability, governance,decentralization, clientele), these concepts are often ill-defined and typologies often ignore certain aspects of these concepts (Dubois & Fattore2009).

The Master of Public Administration (MPA) degree is aprofessional

graduate degree in Public Administration. The MPA program prepares individuals toserve as managers in the executive arm of local, state/provincial, andfederal/national government, and increasingly in nongovernmental organization(NGO) and nonprofit sectors; it places a focus on the systematic investigation of

executive organization and management. Instruction includes the roles,development, and principles of public administration;public policy management

and implementation; the relations between organizational management andlegislators; the public and non-profit budget processes and financial management;

administrative law; personnel management focusing on civil employees;professional ethics; and appropriate research methods.[1] An MPA program typically

takes 2 years of full-time, post-baccalaureate study to complete, with some requiringadditional time to complete a thesis.

Through its history, the MPA degree has become more interdisciplinary by drawingfrom fields such as economics, sociology, law, anthropology, political science, and

regional planning in order to equip MPA graduates with skills and knowledgecovering a broad range of topics and disciplines relevant to the public sector. A core
http://en.wikipedia.org/wiki/Governmenthttp://en.wikipedia.org/wiki/Public_policyhttp://en.wikipedia.org/wiki/Public_policyhttp://en.wikipedia.org/wiki/Public_goodhttp://en.wikipedia.org/wiki/Public_goodhttp://en.wikipedia.org/wiki/Civil_societyhttp://en.wikipedia.org/wiki/Civil_societyhttp://en.wikipedia.org/wiki/Public_serviceshttp://en.wikipedia.org/wiki/Public_servanthttp://en.wikipedia.org/wiki/Public_servanthttp://en.wikipedia.org/wiki/Statisticshttp://en.wikipedia.org/wiki/Budgethttp://en.wikipedia.org/wiki/Legislationhttp://en.wikipedia.org/wiki/Lawhttp://en.wikipedia.org/wiki/Peace_officerhttp://en.wikipedia.org/wiki/Peace_officerhttp://en.wikipedia.org/wiki/Parole_officerhttp://en.wikipedia.org/wiki/Border_guardhttp://en.wikipedia.org/wiki/Border_guardhttp://en.wikipedia.org/wiki/Policy_analysthttp://en.wikipedia.org/wiki/Academic_fieldhttp://en.wikipedia.org/wiki/Academic_fieldhttp://en.wikipedia.org/wiki/Political_sciencehttp://en.wikipedia.org/wiki/Multidisciplinarityhttp://en.wikipedia.org/wiki/Economicshttp://en.wikipedia.org/wiki/Economicshttp://en.wikipedia.org/wiki/Sociologyhttp://en.wikipedia.org/wiki/Administrative_lawhttp://en.wikipedia.org/wiki/Administrative_lawhttp://en.wikipedia.org/wiki/Behavioural_sciencehttp://en.wikipedia.org/wiki/Behavioural_sciencehttp://en.wikipedia.org/wiki/Managementhttp://en.wikipedia.org/wiki/Managementhttp://en.wikipedia.org/wiki/Democracyhttp://en.wikipedia.org/wiki/Equalityhttp://en.wikipedia.org/wiki/Justicehttp://en.wikipedia.org/wiki/Business_administrationhttp://en.wikipedia.org/wiki/Business_administrationhttp://en.wikipedia.org/wiki/Profit_(accounting)http://en.wikipedia.org/wiki/Accountabilityhttp://en.wikipedia.org/wiki/Governancehttp://en.wikipedia.org/wiki/Decentralizationhttp://en.wikipedia.org/wiki/Decentralizationhttp://en.wikipedia.org/wiki/Clientelehttp://en.wikipedia.org/wiki/First_professional_degreehttp://en.wikipedia.org/wiki/Public_Administrationhttp://en.wikipedia.org/wiki/Nongovernmental_organizationhttp://en.wikipedia.org/wiki/Nonprofithttp://en.wikipedia.org/wiki/Public_policyhttp://en.wikipedia.org/wiki/Public_policyhttp://en.wikipedia.org/wiki/Master_of_Public_Administration#cite_note-0http://en.wikipedia.org/wiki/Thesishttp://en.wikipedia.org/wiki/Governmenthttp://en.wikipedia.org/wiki/Public_policyhttp://en.wikipedia.org/wiki/Public_goodhttp://en.wikipedia.org/wiki/Civil_societyhttp://en.wikipedia.org/wiki/Public_serviceshttp://en.wikipedia.org/wiki/Public_servanthttp://en.wikipedia.org/wiki/Statisticshttp://en.wikipedia.org/wiki/Budgethttp://en.wikipedia.org/wiki/Legislationhttp://en.wikipedia.org/wiki/Lawhttp://en.wikipedia.org/wiki/Peace_officerhttp://en.wikipedia.org/wiki/Peace_officerhttp://en.wikipedia.org/wiki/Parole_officerhttp://en.wikipedia.org/wiki/Border_guardhttp://en.wikipedia.org/wiki/Policy_analysthttp://en.wikipedia.org/wiki/Academic_fieldhttp://en.wikipedia.org/wiki/Political_sciencehttp://en.wikipedia.org/wiki/Multidisciplinarityhttp://en.wikipedia.org/wiki/Economicshttp://en.wikipedia.org/wiki/Sociologyhttp://en.wikipedia.org/wiki/Administrative_lawhttp://en.wikipedia.org/wiki/Behavioural_sciencehttp://en.wikipedia.org/wiki/Managementhttp://en.wikipedia.org/wiki/Democracyhttp://en.wikipedia.org/wiki/Equalityhttp://en.wikipedia.org/wiki/Justicehttp://en.wikipedia.org/wiki/Business_administrationhttp://en.wikipedia.org/wiki/Profit_(accounting)http://en.wikipedia.org/wiki/Accountabilityhttp://en.wikipedia.org/wiki/Governancehttp://en.wikipedia.org/wiki/Decentralizationhttp://en.wikipedia.org/wiki/Clientelehttp://en.wikipedia.org/wiki/First_professional_degreehttp://en.wikipedia.org/wiki/Public_Administrationhttp://en.wikipedia.org/wiki/Nongovernmental_organizationhttp://en.wikipedia.org/wiki/Nonprofithttp://en.wikipedia.org/wiki/Public_policyhttp://en.wikipedia.org/wiki/Master_of_Public_Administration#cite_note-0http://en.wikipedia.org/wiki/Thesis


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curriculum of a typical MPA program usually includes courses on microeconomics,public finance, research methods / statistics, policy process and policy analysis,

ethics, public management, leadership, planning & GIS, and programevaluation/performance measurement.

Leadership in Public Administrationfor

Alleviating Poverty and Development:A Conceptual Approach

Introduction

The importance of public administration for poverty alleviationand

development was recognized in the NAPSIPAG region morethan 50 years

ago, when colleges and institutes of public administrationwere started and

later, when the Eastern Regional Organization for PublicAdministration

organized annual conferences and seminars where majorissues of poverty and

development were discussed. Several academic experts fromthe West, especially

from the United States, came to the region with technicalassistance programs

and made recommendations for the reorganization ofgovernmental machinery.

Paul Applebys report on public administration in India was

accepted by thethen Government of India with acclaim in 1953 and it led to

the inaugurationof the Indian Institute of Public Administration by Prime

Minister Nehru,who continued to be its President till his death in 1964.


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Postgraduate studies in public administration that started inuniversity

departments and colleges in India, South Korea, thePhilippines, and Thailand

were largely influenced by the theories of publicadministration taught in

American universities. This was because it was in the UnitedStates that the

subject was developed as an academic discipline, thoughoften in departments

of political science. Conceptually, much was borrowed fromterminologies

developed in the armed forces and applied to businessmanagement situations

in the West. Asian scholars who wrote textbooks on publicadministration

were largely influenced by these concepts and terminologiesin describing their

own systems of administration.A mainly descriptive structural approach was followed, with

very littleconsideration for behavioral aspects of relevance to their own

societies. Subjects

like leadership were neglected in their curricula until recently.


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Politics Namen March 25

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