On revolutionary taxation
Consequent to the widening scope of revolutionary political power and the correct exercise of the rights of a state, revolutionary taxation policies are successfully being implemented in many guerrilla fronts all over the country.
This has enraged the reactionary state. In a desperate attempt to slander the Party and the New People's Army (NPA), Estrada and his fascist minions have been maligning revolutionary taxation as "extortion" or a "burden on the masses". They wish to deny the existence of a state power outside of the reactionary government, one that is recognized even by foreign monopoly capitalist enterprises and fully supported by the oppressed masses.
Revolutionary taxation is legitimate
Revolutionary taxation is a legitimate function of the people's democratic government. It is enforced wherever Red political power exists or can be exercised. Funds and resources raised from this endeavor are used to defray the costs of administering the people's government and projects that support the people's welfare; and provide the collective needs of the Party, NPA and mass organizations. | A NECESSARY ADJUNCT OF PAYING TAXES IS TO ABIDE BY THE POLICIES AND LAWS OF THE PEOPLE S GOVERNMENT THAT ARE FOCUSED PRIMARILY ON ENSURING THE WELFARE OF THE PEOPLE AND THE REVOLUTIONARY MOVEMENT |
Revolutionary taxes imposed on class enemies comprise just compensation for privileges or concessions granted to their businesses or any other enterprise operating within the territory of the people's government. In conjunction with the payment of taxes is compliance with the policies and laws of the people's government that are focused primarily on ensuring the welfare of the people and the revolutionary movement.
A growing number of landlords, reactionary politicians and big comprador enterprises voluntarily recognize, or are obliged to recognize, revolutionary taxation. Consequently, resources raised from revolutionary taxation in the past few years have formed the greater bulk of the revolutionary movement's operational funds.
Characteristics of revolutionary taxation
Under the Party's strict guidance, the NPA enforces the policy of revolutionary taxation with the following characteristics, in accordance with conditions dictated by current levels of guerrilla warfare:
First, it has a class and progressive structure, meaning, bigger exploitative enterprises pay bigger taxes compared to smaller ones;
Second, it has a simple and distinct system, structure, basis and method of collection and likewise, distinct measures of enforcement and penalizing violators;
Third, taxes are sourced mainly from enterprises with operations in the countryside and those within the scope of guerrilla warfare;
Fourth, administration, enforcement and determination of tax rates are decentralized and flexible under centralized guidelines and policies and based on certain levels of coordination; and
Fifth, taxation may be implemented on a national or interregional level aside from regional and local efforts.
We impose revolutionary taxes foremost, on operations or enterprises owned by big foreign capitalists, the big comprador bourgeoisie, bureaucrat capitalists and landlords. Particular projects or operations of the reactionary government are prioritized as well. Secondarily, operations of the middle bourgeoisie and rich peasants may be levied revolutionary taxes.
Class coercion is employed against operations and businesses of exploiting classes who refuse to pay their tax obligations to the revolutionary government. We, however, use persuasion rather than coercion on businesses of the middle bourgeoisie and rich peasants. | IN ENFORCING REVOLUTIONARY TAXATION, THE PARTY AND PEOPLE S GOVERNMENT SUPPORT THE AGENDA OF WORKERS AND PEASANTS; ALTHOUGH SUCCESS IN REALIZING THEIR INTERESTS RELIES MAINLY ON THEIR COLLECTIVE ACTION. |
Imposing revolutionary taxes on class enemies and assertion by workers and peasants of their economic interests before capitalists and landlords are different though related processes. In enforcing revolutionary taxation, the Party and people's government support the agenda of workers and peasants; although success in realizing their interests relies mainly on their collective action.
On the issue of contributions
Given the current level of people's war, we consider funds raised from the ranks of the basic masses as contributions and distinguish these from revolutionary taxes. The former consist of assistance voluntarily extended by the masses, including the just share from benefits attained from agrarian revolution or union struggles democratically decided on by the mass organization and voluntarily given to the Party, the mass organization or the people's government.
By considering these as contributions instead of taxes, we ensure that the bulk of funds used to defray the expenses of higher levels of the people's government are sourced from taxation on class enemies and those who have a big capacity to pay their obligations.
Taxation on the masses, as contrasted with taxation on class enemies, is not payment for concessions or privileges. It is instead a way of systematically raising funds to implement specific social services. Because this could not yet be systematically addressed, taxing the masses can only be implemented upon attaining a higher level of people's war and after establishing the necessary structures of the revolutionary people's government.
We make sure that contributions collected from the masses do not burden them or run contrary to their interests. We ensure that the method of raising contributions strictly considers the basic masses capacity and their level of consciousness. It does not involve coercion or disciplinary measures as in the system of taxation.
We implement revolutionary taxation as part of the effective exercise of state power by the people's democratic government.
Although the function of taxation is not as basic as Party building, armed struggle and united front building, its implementation is a necessary part of the revolutionary movement's overall advance. A sound taxation policy contributes greatly to the further advance of the revolutionary effort; while the advance of the revolution raises our capability to implement revolutionary taxation.
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