Revolutionary
Taxation:
- is a major form of funding for violent non-state actors such as guerrilla and terrorist organizations. Those outside... (e.g. CPP-NPA)
NPA’s approach to taxation
can differ according to the manner in which NPA’s tax collectors
perceive the wealth, power and political position of the business or
individual in question. The NPA’s official ideological discourse
frames this differentiation in terms of class-struggle and reportedly
identifies class enemies, like major business interests, as its main
targets. Reports vary, however, as to the exact nature of the taxes
imposed and the possible consequences for those who fail to pay. It
is generally acknowledged that large business interests have suffered
sabotage and that a number of politicians have been killed. Sources
vary, however, on the subject of middle and lower income groups. Some
sources argue that the NPA takes a less aggressive stance with these
latter groups and that there is little evidence of mistreatment.
The
NPA and revolutionary taxation
A
2005 study, produced for the Philippine Human Development Network
(PHDN) by Dr Noel Morada of the University of the Philippines,
reports that the NPA only collects voluntary or minimal taxes from
lower income groups and that taxation is also minimal for
“medium-size businesspeople and rich peasants”.
In
such cases, it is reported, “there is no compulsory imposition and
no punishment meted on those who do not pay taxes”. According to
Morada: “[t]he use of force in carrying out taxation is only
resorted to against businesses, projects and operations of class
enemies, imperialist agencies and the reactionary government, but
only when they adamantly refuse to pay their tax obligations to the
revolutionary government”. The relevant extracts follow:
There
are three layers in the class application of revolutionary taxation –
on class enemies, on allied classes, and on the beneficiaries of
agrarian revolution. Revolutionary taxation is progressive in
character because its percentages and level of strictness is
class-based. The bulk of revolutionary taxes – up to 90% – is
collected from the exploiting and oppressing ruling classes. It is
minimal and voluntary on the part of the democratic classes,
especially on the part of the toiling masses. The opposite is true in
the case of taxation imposed by the reactionary government, which is
progressive only in name but in reality is regressive because it
encourages wealth even as it taxes poverty.
Revolutionary
taxation is applied secondarily to the operations of the allied
classes, such as the medium-size businesspeople and rich peasants.
But in reality, there is no compulsory imposition and no punishment
meted on those who do not pay taxes. There are really no formal
computations, only proposals that allow accommodations for reasonable
deferments and other considerations, especially because of the
existence of good relations and mutually satisfactory alliances.
Revolutionary
taxation is also carried out among peasants, workers and
semiproletarians due to the certain increase in their income as a
result of victories in revolutionary land reform and other agrarian
struggles. The amount is small, for instance, 2% of the net income of
poor tenants who have benefited from the reduction of land rent. But
all of this is voluntary and is happily contributed by those who have
benefited from the decisive role played by revolutionary political
power. The beneficiaries provide support for the advance of the
revolutionary movement of which they are a part. There is no
compulsory imposition on them, and in reality, it is the
beneficiaries who make their own estimation of the amount to be
provided to the revolutionary movement.
References:
September
10, 2013
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