TOBACCO EXCISE TAX: BOON OR BANE? (PART 2)
LGU Excise Tax Share for Genuine Agrarian Reform Second of three parts A glance on the Cost of Production (COP) form of the National Tobacco Administration (NTA) tells a lot about the state of the tobacco industry. From start to finish, the field activities, equipment and the number of mandays employed shows a backward if not primitive production process compared to other tobacco producing countries. The feudal character of the Philippine countryside is also apparent. Landlordism and the scarcity of land in the region generate prohibitive land rent. Foreign control over our agricultural production is also evident, with majority of the chemical inputs for the crop are imported. Besides these things, the exploitative and oppressive marketing scheme also becomes undeniable when one thoroughly studies the form. Presented below the computed COP are the percentages of the different leaf classes. Based on the NTA projection, about 67% of the leaves fall under Class AA to C that commands ...