Merits and Demerits of Tax System

Although taxation has been the major source of revenue for most government and worldwide as whole, taxation has both advantage and disadvantage to nation and individual person. The advantage of taxation include the following:-
1. Control inflation
Through increasing of various taxation rate, taxation can be used as the means of controlling inflation especially the demand pull inflation. Since raising of taxation rate of various commodity result into decrease in purchasing power of individual person hence being a solution to demand pull inflation.
2. Discourage use of harmful products
As there are many harmful products which are produced in various country but the manufacture of such products may at the same time being a good tax payer. The government may not decide to shutdown such companies instead the government will impose high tax upon such commodity to discourage users from consumption of such commodity, example cigarette and spirits.
3. Revenue generation
Taxation also act as important root stock for revenue generation. Since even if the government will have other source of income apart from taxation still the amount of revenue obtained from collection of different types of tax is higher compared to the amount obtained from other sources.
4. Redistribution of income
Through taxation system especially the progression tax system taxation can be a means of ensuring fair distribution of income between individuals by imposing high tax rate for those who earn more and less tax rate for individual who has lower income. This also can lead to reduction of income gap between poor and rich people.
The disadvantage of taxation refers to all chaos brought along by taxation issues within society either directly or indirectly. The disadvantage of taxation include the following:-
1. Reduce purchasing power
Taxation especially when the tax rate are high has the tendency of reducing the disposable income of an individual which subsequently reduce the purchasing power.
2. Discourage saving
Since taxation rate reduce the disposable income of an individual, this means an individual saving ability will be reduced ii not completely stopped from such habit hence preventing individual from doing other economic activities.
3. Discourage investment
Heavy tax rate on firm profit become disincentive for investor to invest on particular sector instead investors will opt to invest in other sector which their tax rate is of reasonable value.

Climate change & Orchards

Influence of elevated CO2

The increase in atmospheric CO2 is reported not only to improve the yield but also to alter the quality of the produce. The quality (carotene, starch, and glucose content) starchy fruits increased in elevated CO2 conditions. Under high CO2 level, the water use efficiency of crops is reported to increase.

What are the damages caused by high temperature?

  • In summer the leaves, new shoots, branches, flowers, and fruits are exposed to sun and high temperature. The high temperature is generally more harmful when accompanied by low humidity. This causes excessive transpiration and wilting of leaves and twigs.
  • The ability of plants to withstand such condition varies greatly with species; e.g. banana is more sensitive than guava plants.
  • Young trees are affected more than old plants.
  • High temperature and low humidity is a limiting factor in a case of certain fruits like banana.
  • Sunburn of leaves, fruits (pineapple) and bark is sometimes a serious factor. Plants planted in an east and south aspect are more affected than in other directions as they are exposed to sunlight for the longer time.
  • Flowering and fruit set are adversely affected by high temperature as in mango and mandarin. Citrus fruits suffer a production loss when temperatures over 37oC are experienced

Preventive measures

  • Planting of thick and tall growing windbreaks are required to be planted at the time of orchard establishment.
  • Severe pruning of trees is avoided during the summer season.
  • Adopt protection measure before the commencement of high temperature. Whitewashes the main stem and also small branches and young plant shoots at the beginning of summer season.
  • Irrigate properly to have more humidity in the orchard.
  • Spread the mulch in the basins of young and old trees. Provide grass cover to fruits as in pineapple.

Effects of low temperature on plants

  • Low temperatures (Freezing) occurring either during the rest period of fruit plants or afterward, cause damage to roots, stems, and buds. At lower temperatures, water is withdrawn from protoplasm and ice is formed in the intercellular spaces. If this process proceeds beyond critical limits the protoplasm of the cells disintegrates and dies from loss of water.
  • Frost causes damage to the newly opened blossoms of fruit trees, to young growth and newly set plants. Frost occurs when there is sufficient moisture in the air and the temperature of the exposed surfaces fall below 32oF.
  • Important types of injuries due to occurrence of frost observed in fruit plants are (1) Blackheart—Inner wood of nursery fruit plants becomes dark; (2) Splitting of bark—this may be extended to trunk and branches; (3) Killing of shoots and young branches— if there is early growth in spring and flowering in fruits like mango, flowers may be killed while in others like citrus and papaya even fruits are injured; (4) Frost damage—evergreen tree are damaged heavily but deciduous fruit trees shed their leaves and not normally damaged. In young fruit plants, the damage is very severe.

Preventive measures

  • Delicate young fruit plants are planted on the inner side of the orchard.
  • Windbreaks should be planted in time on west and north side of the orchard.
  • Apply adequate manures and fertilizers to make the plants stronger and more tolerant.
  • Plants of frost tolerant varieties are given preference for planting in the new orchard.
  • Irrigated orchards regularly during the frost periods.
  • Burn dry leaves and twigs in orchards (10 – 12 places in one hectare).
  • Cover the trunk with grass. The young plant may be covered on three sides leaving southeast side exposed for light and the sun.
  • Plants quick growing green manuring crop around a young plant to provide protection.
  • Climate change has been a cause of serious concern if the fruit industry has to grow in the context of country’s overall economic growth, to respond to rural households’ livelihood, country’s nutritional security and poverty alleviation.
  • It may take some years to fully experience the devastating effects of climate change on quality fruit production but the time is ripe for the Government, private sector and public to have the adequate concern, commitment and accountability to mitigate the effects of climate change.

How climate change effects Livestock

While crops could be impacted by climate change, it is likely that farm animals would be even more susceptible to changes in the climate.

Temperature Increases

It is expected that increased air temperatures will cause more stress on livestock. Both humans and livestock are warm-blooded animals, so both are affected by increased heat and humidity. During stifling heat, livestock reproduction declines as well as their appetite. Decreased appetite will lengthen the time needed for the livestock to reach their target weight (most animals only eat about half of normal quantities when they are heat-stressed). Stress can also increase the incidence of sickness, decrease rates of reproduction, and increase fighting among animals in confinement. In some areas, night-time temperatures are even more above average than daytime temperatures during heat-waves, which has resulted in increased mortality rates. Despite the warmer winter temperatures, global warming could have a negative overall impact upon livestock.

Feed Quality

As indicated above, increased carbon dioxide may result in feed and forage that is less nutritious even if there is more of it. It is likely that growers would be forced to use feed additives in order to see the expected growth gains in livestock, and to avoid illnesses. This increased cost to the grower would result in increased food costs to the consumer. Availability could also decrease if there is not enough water and nutrients in stressed soils to keep up with plant growth.


Insect parasites and diseases could also become more prolific as global warming progresses. New diseases may also emerge in the Southeast that were once considered to inhabit only tropical areas. It is expected that in cases of increased heat stress and humidity, most livestock will not be able to fight these diseases without the use of costly medicines.


Plant Breeding and Climate Change

Approximately two billion people worldwide already live in water-stressed areas and that figure is expected to rise substantially as the effects of climate change further reduce water availability, which can also lead to increased soil salinity. Incorporating stress-adaptive traits into crops that already have a strong agronomic package will be vital to provide yield stability in the face of changing environments.

Plant breeding leads efforts to help producers overcome the enormous challenges posed by climate change through the creation of new seed varieties with improved genetics from germplasm exhibiting stress tolerance.

Major Field crops such as wheat, corn, soybeans, cotton and canola receive a lot more breeding attention and funding than minor crops with lower acreages.As climate change it may become necessary to switch to crops that are more suited to new conditions rather than focusing on adapting other crops to be more resilient to drought, cold, heat or whatever prevalent conditions emerge.


One of the most challenging aspects of adapting crops to climate change is maintaining genetic resistance to pests, diseases and weeds, which are all affected by rising temperatures and variations in humidity. Changing disease and pathogen distributions and increased movement of pathogens and pests across vast geographic distances all pose significant challenges to agriculture in changing climates.

Advances in technology have put many more tools into breeders’ hands. “Technologies like molecular markers and bioinformatics and other techniques are expediting the process of analyzing and assessing traits. It’s expected that breeding techniques will continue to play a role in advancing crop varieties and hybrids better adapted to abiotic and biotic stresses, as well as producing plants that can contribute to the reduction of greenhouse gas emissions by increasing nitrogen and CO2 input-use efficiency.