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LICEO DE MASBATE and how the aforesaid principles and theories will be relevant to the

Quezon St., Masbate City Tel/Fax.: (056) 333-2272 student as a member of society. It shall also include the general
Living and Sharing the Catholic Faith! principles underlying the system of taxation in the Philippines as
well as the history of agrarian reform, implementation of
Comprehensive Agrarian Reform Program (CARP) and the land
OUTCOME-BASED COURSE SYLLABUS exemptions and inclusions under CARP.
PROGRAM:
COURSE OBJECTIVES:
VISION: At the end of the semester, the students should be able to:
A highly esteemed and responsive Catholic educational  First, have a basic knowledge of the nation’s economic
institution committed to transformation of persons to a Life of condition through proper understanding of the economic
Integrity, Compassion, Excellence and Optimum Service of the principles.
church and society.  Second, appreciate the relevance of taxation as a necessary
means to enable the State to carry its mandate into effect
and perform the functions of the government as opposed to
MISSION: the common notion that the payment of taxes are
In the service of the church with Mary, the school commits burdensome and;
to:  Lastly, understand the necessity of agrarian reforms as a
 Offer a gospel-centered and holistic education which means to obtain social justice
will nurture Christian values, reflective of Masbateño
and Filipino culture. I. BASIC ECONOMICS
 Promote academic excellence in search for truth, justice, CHAPTER 1: Introduction To Economics
peace and progress in accordance with laws, rules and A. Definition of Economics
policies set by the Catholic Church. B. The History behind the word
 Participating in the evangelizing mission of the church C. Why Study Economics?
through relevant and dynamic instructional program D. Career Opportunities for Economists
that will foster collaboration and improvement among E. The Economic Method
the various sectors of the school as a vital instrument F. Limitations to Economic Model
responsive to local, national and global challenges. G. Approaches to Economics
H. Microeconomics vs. Macroeconomics
COURSE NAME: BASIC ECONOMICS with
TAXATION AND AGRARIAN REFORM
CHAPTER 2: The Central Concept Of Economics
COURSE CREDITS: 3 units
A. The Central Concept of Economics
COURSE NUMBER: SocSci 4, SS2/SS3B
B. Production Possibilities Curve and Frontier
COURSE DESCRIPTION:
This introductory course deals with the fundamental
economic principles and theories which are essential to the
understanding of the nation’s economic growth and development
CHAPTER 3: Decision Making in Economics
A. Basic Economic Questions CHAPTER 9: Revenue and Profit Concepts
B. Basic Economic Activities A. Revenue and Profit Concepts
C. Factors of Production and their corresponding B. Breakeven Analysis
payments C. Marginal Revenue and Maximum Profit
D. Common Economic Goals of Countries
E. Economic Systems CHAPTER 10: Introduction to Macroeconomics and National
Income Accounting
CHAPTER 4: Demand Concepts A. Macroeconomics and Microeconomics
A. Basic Concepts in Demand B. Common Economic Goals and Major Issues of
B. Non-price determinants in Demand Countries
C. Elasticity of Demand C. Inflation
D. Income Elasticity and Cross D. Deflation
E. Elasticity Shifts in Demand E. Labor Force and Unemployment
F. Circular Flow of income
CHAPTER 5: Supply Concepts Gross National Product and National Income Accounts
A. Basic Concepts in Supply
B. Non-price determinants in Supply II. TAXATION
C. Elasticity of Supply General Principles
D. Shifts of Supply A. Definition and Concept of Taxation
B. Nature of Taxation
CHAPTER 6: Equilibrium Analysis C. Theory and Basis of Taxation
A. Basic Concepts in Equilibrium Analysis D. Characteristics of Taxation
E. Importance of Taxation
CHAPTER 7: Market Structures F. Purposes of Taxation
A. Market Structures G. Process of Taxation
B. Characteristics of Market Structures H. Principles of a Sound Tax System
1.1 Types of Business Organization I. Scope and Limitation of the Power of Taxation
a. Legal Forms of Business Organization J. Power of taxation compared with other powers:
b. Major Characteristics of the Legal Forms 1. Police Power
c. Specific Characteristics 2. Power of Eminent Domain
K. Doctrines in Taxation
CHAPTER 8: Production and Cost Concepts L. Meaning and Characteristics of Tax
A. Basic Production Concepts M. Classification of Taxes
B. The Production Function N. Distinction of Taxes from other related items
C. Costs Associated with Production
D. Accounting Cost Concepts
E. Economic Cost Concepts
III. AGRARIAN REFORM Salao, Ernesto C., LL.B., LL.M. 2015. The National Internal
IV. The Comprehensive Agrarian Reform Program (CARP) Revenue Code of the Philippines, Fourth Edition. Quezon City,
V. CARP Beneficiaries Rex Book Store, Inc.
VI. The Agrarian Reform Community Development
Strategies Mamalateo, Atty. Victorino C.2014. Reviewer on Taxation, Third
VII. Brief Historical Background of the Philippine Agrarian Edition. Quezon City, Rex Book Store, Inc.
Reform Program
VIII. R.A. 6657 vis-à-vis R.A. 8371 www.dar.gov.ph
IX. Two ways of Land Titling
X. The Program under Comprehensive Agrarian Reform
XI. Major Programs and Achievements of CARP Prepared by:
XII. The Agrarian Reform Community (ARC)
XIII. Carp Coverage LIZA MARIE L. SABADO (SIGNED)
Retention Limits Instructor

COURSE REQUIREMENTS: Approved by:


A. MIDTERM GRADE
Prelim. Examination 25%
Midterm Examination 25% RECOLITO C. CANTRE, Ph.D. (SIGNED)
Class Standing 50% Vice President for Academic Affairs
100% Dean – College of Education
B. FINAL GRADE
Semi-Final Exam 25%
Final Examination 25%
Class Standing 50%
TOTAL 100%

Final Grade=Midterm Grade + Final Grade


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REFERENCE:
Azarcon, Marzo, Navarro, Ressureccion, Paca, Degay, Sison and
Rojo. Principles of Economics with Taxation and Agrarian
Reform, 2nd Edition

Aban, Atty. Benjamin B. 2011. Law of Basic Taxation in the


Philippines, Revised Edition. Quezon City. National Book Store