Taxes and Bell Report

Title

Creator

Guerrero, Moises T.

Language

English

Year

1950

Subject

Taxation.

Bell Mission.

United States.

Rights

In Copyright - Educational Use Permitted

Fulltext

(.November, 1950 THE MANILA GUARbIAN P~ge. 3 ~ •, m ·THE MANILA GUARDIAN , Independent Monthly Magazine I ~ Founded ID 1987 ~ --F. BEN BRILLANTES if Publisher ~ MOISES 'l'. GUERRERO Editor I MILAGROS A. ROMULO ~ BuSiness Manager -· m A. LANDICHO i CELERINA PURI.A Advertising TABLE O!i' cONTENTS Page EDITORIALS - ---- --'--- - --- - - -- - -- - -- - -- - 3 MESSAGE ------------------------------- 4· Br Gil J. Puyat HONORING THE· NATIONAL HEROES ---- 5, Br Myron M. Cowen A PLAN FOR FORT SANTIAGO---------- 6 • Br F. Ben Brillante's THE BATTLE FOR THE MINDS OF MEN __ 7 By Renato Constantino · I REMEMBER WINNIE -------------------'-8 Br Ernesto Rodriguez, Jr. THE BELL l;\EPORT-AN ANALYSIS ----- 9 By lose B. Fer"f'ndez1 Jr. A .FRIEND IN DEED --------------------- 11 By Moises T. Guerrero 'WREATHS OR CORONETS, WHICH? (A Poem) --------------------------- 12 Br T. D. Agcaoili l'OR FREEDOM AND DEMOCRACY-------- 15 By Salvatfur P. wpez POWER IN THE SONG OF "WEAKNESS" __ 17 Br· Raul S. Manglapus PICTORIAL ---------------.,-----------.--- 18 THREE MISSIONARIES I KNEW ---------- 22 Br Yang Sepeng OUR DIPLOMATIC AND CONSULAR CORPS ABROAD -----~-----------'--- 27 Br Dioscoro L. Tokntino OUR COVER: Object· of .konw,ge by mam.y a widow and .orphan tAJda:y, ·National H erOes' Dt1111, 'UliU be the lone Cf'OBB in F_,M>t Santiago whWh was . ereoted -bu the Philippine Ez-Politicai Prisoners' Associa.tdon tO mark tke CoMon gMve. of h"Undred& of vicfiini,s of Jafianese brutaiitu -during tM occupation. 'l'KE MANILA GUARDIAN IS .P1JBLISBED IN THE CITY 01" KANILA, PllµLtPPIN.EIS WlTH EI>rromAL AND BUmNIESS-· OFFicr.::8 AT ROOM 601 SA'HANILLO MJDG., ESCOLTA. F. BEN BRJLt.ANTl!lS, .PUBLl'SBER; MOISES r~ ~o. EDITOR; MILAGROS A. ROMULO, BUSINESS MANAGER; ~O SOMER.A. MANAGER.. WIASHINGTON MJREA.U, 806 Dt\M BLDG.· WASHINGI'ON D.0., JOSE iJ. BALLES111!lROS. MANAGER. HONOLULU BURJ!JAU, HON.OWLU, RAWAU. ENT.EIRll> A6 SECOND CLAaS 111.A'ITER A'i rBJ!I MANILA POsr OP!FIOE ON NOVEMBl!lR 11, 19fe, SUBSCRIPTION MusT id!I PAm IN A!I>VANCE AND AaDDBESSElD DliRECTLY TO THE PUBLISBER. ::r~:~~~ MaNTHS. FOREIGN, DOUBLE 1- LQCM,o M't't>S £bitorials NATIONAL HEROES' DAY Today's National Heroes' Da:y celehration will center :in Fort Santiago . whm the Philippine Ex-Political Prisoners' Association is holding its traditional ·memorial rites. The setting of today's observance brings nearer 'to us the Sacrifices which our national heroes .$Uffered that our nation:_ may be what it is today. It matters not whether we have in mind the hero who challenged the first foreign invader who set foot on OU! sicred shores, or the hero who tried vainly to t ' smuggle an important message fi-om Manila to guerrilla headQuarters. in the ''motintaiiis durln~ the Japanese occupation. Their motives .were the same anif that is love for their country. We need m.ore- than ever the Sl>irit of self-sacrifice which our national lieroes showed in-their davs. We need to rede.dicate ourselves to the principles for wlrich they ilied. · Our national heroes ·taught us ~at love of country is not mere lip worshlp. They taught us that it is sometlring e1se than idly memorizing patriotic poems and singing" na~ tional anthems. They demonstrated patriotism: as ·positive, concrete and decisive action. When every Filipino gball have realized 1this meaning of love of country defined by our' national heroes, we shall then have no fear about the destiny ·of our nation. It is well therefore for us to ·ponder deeply llito the lessOns that olir na.tionai heroes taugi>t us that we may emulate them and -make , t.liem a pa?1 M our .daily existence. , __;,,,oo--TAXES AND THE BELL REPORT -THE l!P.11 Mission in its report to President Truman 'has - n:icomme11ded a.molig other thj11~, i:i:reater production~ a··~~ divt~rSifiP.d econ0Jliy~ and a hii;rhAr fam;lv incftme for :indtt&o ., tr1i:il and aP.Xicultµral laborers "Rll;of whiCh will grea_tlv:> ~~ tribute to the enhancement of free institutions in the Philip: pines". · · · · The rP.port furthf"'" .dresses the fact that one of the main causes of the present. difficult eConnmic. situation in the country is the failure to improve the eff;dencv of our produr,tion. A. olan has been advanced to remedy thjs situation and tliis is int:ffl!A!iiP- 8.ctual' capital investuvmt. However, it is to ~ realized th~t an increase in capital investmeJ!.t partakes of the nature of lo~-ranFte ·nlartni~ and therefore no aporeciativ~ ~neficfal res~tlt "!01:ld follow but V\ithin a SP"'!1 of a. feyv yea:s. The need. is urimed1ate and one way to reah7.P. this is fu 1ncrease effici~y. But· how cah we increase efficiency under the present set-up? · - A~in 'it must be realized tha't. the main spur on efficiency in produciion is profit and i~. follows therefore that· the Industrialist . would try to att-airt the highest efficiency to make a profit -if be 1:"an. .. There are however sonie·causes which will stand in the way·and these are the non·pf'9(iuctive . elem~ts which he has to overconie In one way Ol' another. · · · This brhlgs us· to the qtiestion of taxes, also taken up in ·the Bell report. If we have to pay such. taxes as tpose that constitu,te 11. determnt to profits. production will undoubtedly b~ slowed down. Xn revising our tax structure, it is very im»or:tant therefore ~hat we should avoid those taxes that might impair the cost of pr.cidu~{on as otherwise no matter how JDUCh productive efficiencY we may attain, these will hamper our goal tO higt.er production. This pqsslb(Continu.ed 011 __ pall:e 3.~l , Tlm MANILA .Editorials _ (Continued from page 3) ility is p'aitieular]N true in the case Of ir.dustries that tum out export products which have to meet open competition in the foreign market. We must Dot only avoid direct taxes b9t also those imposed on other elements affecting production like transportation and capital goods. We must not be lured by the elements of collectlbility, which may perhaps· be a good reason for imposing taxes on export products, for the i-eason that sure collection may be .reduced to an insignificant fi.gure when p\ooduction dE'clines. There ·1s still an imposing .amount of uncollected. taxes. Laws have been ground to reach the sU.re sou~s of taxeS but unfor. tunately the machinery for collection is not as efficient as it ·should be. We suggest therefore that this matter be given first priority in the implementation of a revised tax system as any accu~ulation· of laws will only mean more evasion by some of our elements who: are specialized in tax evasion and who are enriching· themselves not only by the non-payment of taxes but specially as a result of the very unfair, undue and we m&Y. say, crimlmll Use of this money _ k> .thoroughly compete with those that comply with the. letter and · spirit of our tax laws. The structure of our business today requires mass production in most cBses, spec!'ally when we Wish to lower prices by bringiDg down the cost of productiOn. This in Wrn necessitates polling of our iru:lividual resources through the formation of corporations. But by increasing taxes on corporations; we will be adding a new obstacle to the already difficult task of attracting capital due to our .individualistic nature, as a result of which ·oniy those cOrporations formed by aliens who are endowed with the know-how to avoid taxes, using unethical if not illegal means, will be the only ones that will thrlve. MOISES T. GUERRERO

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