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Introduction Poverty has always been one of the Philippines’ most persistent challenges, cutting across generations and governments. Despite periods of economic growth, millions of Filipinos still struggle to afford basic needs, a situation driven by overpopulation, corruption, poor education, and weak governance. Over the years, the state has tried to address inequality through agrarian reform programs, constitutional provisions, and various tax policies. Each of these efforts had its share of progress and setbacks, but together they reveal a pattern that is hard to ignore: good intentions, poor execution. Agrarian reform was supposed to uplift farmers yet ended up benefiting the elite in many cases (Tadem, 2015). The Constitution promises fairness, yet it often protects those already in power, while the tax system favors the working and middle classes more than the wealthy. Poverty remains widespread not because the country lacks laws or reforms, but because those in charge either fail to enforce them properly or use them for their own advantage. Poverty in the Philippines persists not because reforms are lacking, but because corruption, inequality, and weak implementation prevent them from creating real change. Agrarian Reform and Poverty Agrarian reform in the Philippines was introduced with high hopes of breaking the cycle of rural poverty. Its main goal was to make land ownership more equitable by redistributing agricultural lands to landless farmers, thereby promoting social justice and rural development (EA Guardians, 2025). The Comprehensive Agrarian Reform Program (CARP), enacted under President Corazon Aquino through Republic Act No. 6657, aimed to provide farmers not just land but also access to support services such as credit, infrastructure, and training to boost productivity (Reyes, 2002). In theory, it was a promising attempt to empower those who had long been marginalized by an unfair system. In practice, however, CARP’s success has been uneven. Some beneficiaries experienced genuine improvements in their living conditions, but many others faced new burdens. Rising costs of farming inputs, limited access to modern equipment, and inadequate government support made it difficult for small farmers to sustain their livelihoods. Many ended up selling their land back to wealthy landlords or corporations, reversing whatever progress had been made (Ocampo, 2020). While agrarian reform has achieved partial redistribution of land, it has not fully translated into economic empowerment. In the end, it reduced poverty on paper but not in reality, as inequality in rural
areas continues to reflect the same divide between the powerful and the powerless. Constitutional Provisions and Development Each Philippine constitution reflected the social and political climate of its time, evolving from one version to another in pursuit of justice and progress. The 1899 Malolos Constitution was the country’s first attempt to form an independent state after Spanish rule, envisioning equality and freedom for Filipinos. While it was never fully enforced due to the Philippine- American War, the 1935 Constitution, created under the Commonwealth period, focused on preparing the country for independence and emphasized state-led economic control (Official Gazette, 2022). It also introduced institutions like the Commission on Elections to promote democracy, yet economic inequality remained. The 1973 Constitution under Marcos changed the system to a presidential-parliamentary one, centralizing power and weakening checks and balances (Official Gazette, 2022). It allowed authoritarian rule to thrive and promises of land reform barely reached the impoverished. The 1987 Constitution restored democracy after dictatorship, emphasizing social justice, human rights, and people’s participation. However, despite these ideals, the gap between constitutional promises and reality remains wide. Corruption, weak implementation, and political self-interest continue to block genuine progress (Official Gazette, 2022).. The laws have always looked good on paper, but in practice, they often fail to protect those who need them the most. The Tax System and Philippine Development The Philippine tax system is composed of several major types of internal revenue taxes: income tax (both corporate and individual), value-added tax (VAT), withholding tax, and documentary stamp tax, all managed by the Bureau of Internal Revenue (Duran & Duran-Schulze, 2025). On paper, the system is meant to be progressive, meaning those who earn more should pay more. In reality, it often feels regressive because the weight of taxation falls heavily on ordinary workers and the middle class. Taxes are meant to fund public services such as education, healthcare, and infrastructure. While some projects are visible, the public cannot ignore the fact that much was lost to corruption or inefficiency. We see universities meant for underprivileged students slowly turning elitist, public schools that remain underfunded and