Evolution of Philippine Taxation

• Buhis, Buwis, Handug - the obligation to provide labor services to the datus in some early Filipino communities in the Philippines
• Tributos - upon the arrival of the Spaniards, this system's purpose is to generate resources to finance and expenses of the clergy
• System of Reduccion - creates pueblos, where Filipinos were gathered and awarded plots of land to till
• Manila-Acapulco Trade - established through the galleons, a way by which the Spaniards could make sure that European presence would be sustained
• Cedula Personal - replaced tributos, a poll tax collected through a certificate of identification
• What are two direct taxes added in 1878?

  Urbana, Industria
• Urbana - a tax on the annual rental value of an urban real estate
• Industria - a tax on salaries, dividends, and profits
• What was the biggest of the state monopoles?

  Tobacco
• Polo system - male Filipinos were obliged to serve, a burden that resulted in an increase in death rate and flight to the mountains
• How many days were the male required to provide labor a year before 1884?

  40 days
• The 40 days obligated labor work were reduced to 15 days in 1884.
• The polo system was later changed into polos and servicios.
• Fallas - the three pesos per annum collection
• What was the polos called by the second half of the 19th century?

  Prestacion Personal
• Principales - or simply the former datus