Restoring Justice in Fuel Taxation An IBSF-Based Diagnostic, Reform, and Implementation Framework for VAT on Petroleum

Restoring Justice in Fuel Taxation
An IBSF-Based Diagnostic, Reform, and Implementation Framework for VAT on Petroleum

Developed by:
Ma. Cecilia Alfonso

Framework Used:
Integrated Biblical–Strategic Policy Framework (IBSF)

Purpose of the Document:

This manuscript presents a comprehensive, multi-layered analysis of Value-Added Tax (VAT) on petroleum in the Philippines, examining its economic, structural, and moral implications through the Integrated Biblical–Strategic Policy Framework (IBSF). It seeks to identify misalignments in burden distribution, particularly where vulnerable sectors such as fisherfolk, farmers, and low-income households are disproportionately affected by fuel-related cost transmission across the food system.

The document integrates diagnostic analysis, tiered reform design, economic simulation, administrative protocol development, and executive implementation planning to provide a complete policy pathway—from problem identification to actionable governance. It emphasizes that taxation is not merely a fiscal tool, but a moral and structural system that must align with justice, stewardship, restraint, and truth.

Scope:
• IBSF Justice Gap Analysis
• Tiered Reform Framework (Control, Alignment, Transformation)
• Budget and Price Impact Simulation
• Policy Tradeoff Evaluation
• First 100 Days Executive Rollout Plan
• Formal Administrative Protocol
• Crisis-Based Policy Simulation

Core Thesis:
A just taxation system does not merely collect revenue—it assigns burden rightly, protects essential systems, and sustains trust through transparency and accountability.

Date: April 12 2026