Abstract Summary
Table of Contents
Introduction Cocos Nucifera, better known as the coconut, has been with the Filipinos since the earliest forebears first inhabited the archipelago. When the first western adventures stumbled into the Philippine shores, their scribes recorded encounters with brown-skinned natives who derived their basic needs in life from a single source they called the “Tree of Life”. This remained true for the Filipinos until the imposition of the Coconut Levies during the Marcos regime dated 1971-1983. Coconut farmers were taxed thereon for the purpose of elevating the lives of the coconut farmers and increase the potentials of the coconut industry.
Four decades passed by and six presidencies have governed over the Philippines, still, the tillers of the coconut farmlands are in the state of drought for the benefits they were told to achieve several decades ago. For forty-one long years, Filipino coconut farmers have been struggling for the right over the sought after “Coconut Levy Fund”. Their battle against other claimers never ended. For some, there still is a very long way to go. They are still in hopes in answering the then and until now being questioned “To whom does Coconut Levy Fund belong?” This research work aims to provide clarifications and to look at the different sides of the dispute over the coco planters, private individuals and the government about the coco levy fund. Throughout the paper, the following questions will be answered.
* What is the Coconut levy fund? * Who are the people involved in the controversy? * How did the coco fund affect the coconut farmer’s lives? * What is the stand of the government over the matter?
Significance of the study Taxation is the life-blood of the nation, being one of the three inherent powers of the state- Taxation, Police power and Eminent domain. Its primary purpose is the generation of the revenue to defray government