SPANISH ADMINISTRATION

Spanish methods of administration as for us to see in them anything but abuse of power. We find
that the government officials connected with the revenue system frequently made collections and
took fees which no law permitted, that they commuted the payment of taxes or reduced the
amount ro be paid, in consideration of payments to themselves, and that even those collections
made in accordance with the law did not always find their way into the public treasury. Where a
public office is regarded as a public trust, these are well-nigh the worst abuses that could be
imagined, and the officials guilty of them would be regarded as dishonest and unfaithful.
Tributo was a general tax paid by the Filipinos to Spain which amounted to eight reales. Those
who were required to pay the tributo the: 18 to 50 years old males the Carpenters, bricklayers,
blacksmiths, tailors and Shoemakers, and Town workers such as those In road construction, and
those whose is public in nature. Caja de comunidad was a tax collected in the amount of 1 real
for the incurred expenses of the town in the construction of roads, repair of bridges, or the
improvement of public buildings. Polo y servicio is the system of forced labor which evolved
within the framework of the encomienda system, introduced into the South American colonies by
the Conquistadores and Catholic priests who accompanied them.

The Spanish methods of administration as for us to see in them anything but abuse of power. We
find that the government officials connected with the revenue system frequently made collections
and took fees which no law permitted, that they commuted the payment of taxes or reduced the
amount to be paid, in consideration of payments to themselves, and that even those collections
made in accordance with the law did not always find their way into the public treasury.’ Where a
public office is regarded as a public trust, the worst abuses that could be imagined, and the
officials guilty of them would be regarded as dishonest and unfaithful. During the Spanish
colonial period, specific details about penalties for non-compliance with tax laws may vary based
on regions and timeframes.

Government employees receiving a fixed salary.’ Paupers and cripples receiving public
benevolence. Miscellaneous persons, some exempt in recognition of distinguished services to the
government, or to agriculture or industry, and others for “just cause.” In case the payment of the
tribute should become excessively burdensome, on account of suffering among the people from
plague, failure of crops or severe tempest, such payment might be wholly or partially suspended
or remitted. An increase in the price of agricultural products being imminent, the spaniards
reacted almost immediately by demanding the payment of tribute in kind and by imposing a tariff
(lower than market level), on the prices of products included in the tribute. Their intention was
clear by ascribing low values to taxable goods, they wanted to re-establish the initial equilibrium
on prices.

The conquerors atrategy therefore aimed to enforce a commercial type of agriculture by way of
compulsory taxation and not through mechanisms inherent to the market. This conflict of
interests lasted until 1595 when Gov. Luis Perez Dasmariñas succeeded in imposing the
solomonic criterion allowing the payment of half of the tribute in cash (Hidalgo, 1985), an order
finally confirmed in 1604 during the administration of Pedro Bravo de Acuña. This method of
payment finally came to an end with the establishment of a double mechanism of coercion.
Encouraging economic growth. The key is to adapt taxation to the specific circumstances of the
era, promoting economic stability and addressing the needs of the society during the Spanish
colonial period. According to Mr. Anthony J. Pellechio and Mr. Vito Tanzi(1995) the Tax
administration plays a crucial role In determining a country’s real (or effective) tax system.
Unfortunately, tax administrations in many countries do not function optimally and distort the
intention of tax laws. In order for taxation to have its intended effect on the allocation of
resources, the distribution of income, and macroeconomic stability and growth, the tax
administration must function effectively and efficiently.

The social implications of taxation during spanish administration according to Josep M.

Fradera(2004), It outlines the Intensification of Spanish colonial rule through changes in the
taxation system, particularly the expansion of forced tobacco cultivation until its abolition in
1882. Since then, the Spanish set out to further change and intensify colonial rule but
contradictions in the system of colonial rule caused the effort to come to an abrupt end in
1898.

According to J Salvador Gómez Sala and José Sánchez Maldonado (2006) The Evolution of
consumption taxes in Spain over recent decades, paying particular attention to the new
developments stemming from the introduction of VAT in 1986 and the modifications carried out
to Excise Taxes in order to bring the Spanish tax system into line with European Community
legislation

Reference:
Plehn C.C. (1901). Taxation in the Philippines. I. Retrieve from
https://www.jstor.org/stable/2140422?seq=2
Puno, Katherine Lorn G. Taxation in Spanish Philippines. Retrieve from
https://pdfcoffee.com/taxation-in-spanish-philippines-pdf-free.html
Alvarez L.A (1998). The Spanish Taxation System and the Manila Food Market: Indications of
an Early Commercialized Economy. Retrieve from
https://www.journals.upd.edu.ph/index.php/kasarinlan/article/view/1398
Pellechio A.J and Tanzi V.(1995). The Reform of Tax Administration. Retrieve from
https://www.elibrary.imf.org/view/journals/001/1995/022/article-A001-en.xml
Sala J.S.G and Maldonado J.S (2006). Past, present and future of indirect taxation in spain and
other developed countries. Retrieve from
https://www.researchgate.net/publication/28152906_Past_present_and_future_of_the_indirect_ta
xation_in_Spain_and_other_developed_countries
 Fradera J.M (2004, The historical origins of the Philippine economy: a survey of recent research
of the Spanish colonial era. Retrieve from https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1467-
8446.2004.00124.x