Property Tax Violates the Tenets of Natural Justice and Equity |
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| Author: Stephen Kangal |
| Date: 2009-09-16 00:00:00 |
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Property Tax Violates the Tenets of Natural Justice and Equity
The proposed property tax, while ostensibly and deceptively being put forward as a radically-reforming equitable mechanism in the Budget to achieve a level of pseudo- equality in the quantum of property taxes paid between the urban and rural taxpayers, will in fact create a situation of gross inequity. This tax has been justified shamelessly by Ministers on the basis of the negligence of the state in progressively reforming the 1948 house and land tax legislation as well as by the further statal negligence or political expedience in not bringing into the tax net the delinquent 300,000 new and high rental value properties. Tax-payers are being made to pay for this today.
This property tax will result in a $5bn punitive tax windfall (to be explained presently) that will and could be derived from the application of subjective tax-determination criteria and procedures. It will be absorbed into the coffers of the Consolidated Fund to be abused and exploited for politically motivated social re-engineering purposes. It will go the road of the Road Tax, Green Fund, Health Surcharge and Unemployment Levy as an another arbitrary tax yoke to fund inflation-inducing reckless Government expenditure to wipe out the gains of the current 5% low inflation rate.
It does not take into account nor is it based on the gaping wide disparity or inequity in the prevailing human living conditions from an infrastructural/social services/amenities viewpoints between the urban centre and the rural neglected backyards. It violates the principles of natural justice by transferring, in typical neo-colonial style, scarce and dwindling financial resources from the villagers of the rural periphery to be centralized in the urban centre. It will now leave the rural periphery bereft of money to sustain business and consumption patterns and home improvement that is the basis for sustaining and enrichment of the local economic and social life.
If ii the tax were to be collected and used exclusively by the local government entities instead of the BIR and topped from central government subventions to enhance the provision and quality of the requisite range of community services there could be some mitigation and respite to the harshness and heartlessness of the measure. The above-mentioned decentralisation approach was in fact a fundamental pillar of the much-vaunted local government community empowerment and reform process whereby these bodies had in fact already collected both the information (property assessment) and actual documentary returns on properties within their respective jurisdictions for tax determination purposes and collections.
But this proposal has now been unilaterally scuttled in favour of the arrogant centralization procedures and the colonial-like domination by the urban center of the rural periphery. In T&T geography coincides and correlates with ethnicity.
This is a classic case of equality infringing the tenets of equity because you are treating likes with unlikes.
I apologise to the many readers of this newspaper who complained to me of their disappointment in having slipped recently into voluntary literary and social consciousness hibernation. This tax provided the jagriti, akash vani or rude awakening.
STEPHEN KANGAL
CARONI
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