The Rosetta Stone is one of the most important archeological discoveries that gave vast insight and opened the door on understanding ancient Egypt. It is a stone tablet weighing 760 kilograms that was carved in 196 BC.
The stone tablet is critical because it was carved in three languages of the period—hieroglyphic (suitable for a priestly decree), demotic (the native script used for daily purposes) and Greek (the language of the administration)—thereby creating a translation dictionary. The text is a priestly decree about Ptolemy V who was then ruler of Egypt. It recounts all the wonderful accomplishments during the reign of his family, particularly from his father.
Of the 54 separate passages, many deal with the same topic as the following: “Of the revenues and taxes levied in Egypt some he has wholly remitted and others he has lightened, in order that the people might be in prosperity during his reign.” In other words, these were great pharaohs because they did not steal the tax revenue, instituted tax reform and actually lowered taxes so that “the people might be in prosperity.” In addition, the pharaoh “has undertaken much outlay to bring Egypt into prosperity. Whatever things were neglected in former times he has restored to their proper condition.” More spending on infrastructure and, of course, a slam on the “previous administration.”
This all sounds like what a Philippine president might say during a State of the Nation Address. Because the Ptolemy family had been doing such a great job, the decree goes on to require “a statue and golden shrine in each of the Temples” in their honor. But notice than even 2,000 years ago, “corruption” and “taxation” are almost inseparable.
Incoming president Rodrigo R. Duterte declared in one of his off-hand comments that the Bureau of Customs, the Bureau of Internal Revenue (BIR) and the Land Transportation Office are the “most corrupt” agencies, and that “it might be better to simply disband them.”
Internal Revenue chief Kim Jacinto-Henares responded by discounting Duterte’s claim and went on to say that corruption at the BIR can only be “minimized.” While Ms. Henares is being realistic, maybe that is not enough. A call for abolishing the national tax collection agency is not exclusive to the Philippines. The same has been said during the US presidential campaign.
In his 1993 book, For Good and Evil: The Impact of Taxes on the Course of Civilization, historian Charles Adams writes: “From the earliest records of civilization, tax laws have taken away liberty more often than foreign invaders.” Adams goes on to show that the Islamic tax policy was one reason for Islam’s spread. Vanquished peoples were given three choices: convert and pay no tax; keep your own religion and pay a head tax, or be put to death. He notes that so many converted, the Islamic governments had a revenue shortfall.
While abolishing the BIR may not be practical or possible, a simplified tax code would remove many opportunities for corruption. The incoming administration must make the taxation scheme a top priority in its fight against corruption.
Image credits: Jimbo Albano