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Chapter 2: Review of Related Literature This study focuses on the variables of tax, text messaging or short message service

(SMS) and the implications. Communication is considered a part of the variable on SMS. Every variable in this study will get its own share of related literature that will further boost interest on why this study is being pursued.

I. Taxes Tax law in the Philippines covers national and local taxes. National taxes refer to national internal revenue taxes imposed and collected by the national government through the Bureau of Internal Revenue (BIR) and local taxes refer to those imposed and collected by the local government. National Tax Law The 1987 Philippine Constitution sets limitations on the exercise of the power to tax. The rule of taxation shall be uniform and equitable. The Congress shall evolve a progressive system of taxation. (Article VI, Section 28, paragraph 1) All money collected on any tax levied for a special purpose shall be treated as a special fund and paid out for such purpose only. If the purpose for which a special fund was created has been fulfilled or abandoned, the balance, if any, shall be transferred to the general funds of the Government. (Article VI, Section 29, paragraph 3) The Congress may, by law, authorize the President to fix within specified limits, and subject to such limitations and restriction as it may impose, tariff rates, import and export quotas, tonnage and wharfage dues, and other duties or imposts within the framework of the national development program of the Government (Article VI, Section 28, paragraph 2) The President shall have the power to veto any particular item or items in an appropriation, revenue or tariff bill, but the veto shall not affect the item or items to which he does not object. (Article VI, Section 27, second paragraph) The Supreme Court shall have the power to review, revise, reverse, modify or affirm on appeal or certiorari, as the law or the Rules of Court may provide, final judgments and orders of lower courts in x x x all cases involving the legality of any tax, impost, assessment, or toll or any penalty imposed in relation thereto. (Article VIII, Section 5, paragraph)

II. Short Message Service

Short Message Service (SMS) is a text messaging service component of phone, web, or mobile communication systems, using standardized communications protocols that allow the exchange of short text messages between fixed line or mobile phone devices. SMS text messaging is the most widely used data application in the world, with over 3.7 billion active users, or 74% of all mobile phone subscribers. The term SMS is used as a synonym for all types of short text messaging as well as the user activity itself in many parts of the world. SMS is also being used as a form of direct marketing known as SMS marketing. SMS as used on modern handsets originated from radio telegraphy in radio memo pagers using standardized phone protocols and later defined as part of the Global System for Mobile Communications (GSM) series of standards in 1985 as a means of sending messages of up to 160 characters, to and from GSM mobile handsets. Since then, support for the service has expanded to include other mobile technologies such as ANSI CDMA networks and Digital AMPS, as well as satellite and Landline networks. Most SMS messages are mobile-to-mobile text messages though the standard supports other types of broadcast messaging as well. III. Telecommunication/Communication

Telecommunication is the transmission of information. In earlier times, telecommunications involved the use of visual signals, such as beacons, smoke signals, semaphore telegraphs, signal flags, and optical heliographs, or audio messages such as coded drumbeats, lung-blown horns, and loud whistles. In modern times, telecommunications involves the use of electrical devices such as the telegraph, telephone, and teleprinter, as well as the use of radio and microwave communications, as well as fiber optics and their associated electronics, plus the use of the orbiting satellites and the Internet.

IV. Effectiveness of Communication Communication is the problem and the answer is a line from a popular rock song. This phrase frames the concept very well. Communication is the basis to success or to failure. If I show you a failed organization or relationship, you can usually trace the failure to communication. Equally, find a community or setting that is vibrant growth-oriented, and you will discover a group that communicates well. This potency so intrigued me that I chose to do my doctoral work in the area of communication effectiveness. Clearly, if we are going to promote change, shift the culture or make something new happen, we must be able to effectively or even seductively communicate.

Communication is a process by which people send and receive messages. Communication effectiveness is to do so in such a manner that a close approximation exists between the message sent and the message received. It requires the manipulation of the process to enhance the potential for communication success. Communication seduction is to use methods or methodologies to lure the receiver into wanting to know or understand more about the message sent.