00000cab a22000004a 4500 IPP-00000273771 IPP 20181113133643.0 181113s1983 xx d | ||r |||||eng|| eng Kintanar, Agustin L. Jr. Philippine taxation under Martial law 1983 tables Taxation is considered as a powerful instrument in attaining development objectives. As such, it has been the subject of a series of reforms, in structure and in scope, which were expeditiously carried out during the Martial law period In the light of these changes, the performance of the tax system over time is assessed using the following criteria- adequacy of revenue, progressivity/regressivity of the tax system, built-in flexibilities, and revenue elasticities. The findings show that the tax system's performance was far from satisfactory as it failed to collect adequate revenue to meet programmed expenditure that there was no significant increase in the tax effort that the relative contribution of collection from direct taxes had fallen, and that the executive/legislative enactment procedure is faulty resulting into concessionary decrees to special groups. Its over-all performance has to be evaluated in the context of the entire fiscal system. Taxation Tax administration and procedure Martial law Philippine Journal of Public Administration Vol. XXVII, no. 2 (Apr. 1983), 103-117 UPD DCPA Article FI