Thesis About Smoking or RA 10351
Thesis About Smoking or RA 10351
Thesis About Smoking or RA 10351
A Thesis
Presented to the Faculty of the College of Law
Polytechnic University of the Philippines
Sta. Mesa, Manila
By
OCTOBER 2014
APPROVAL SHEET
This thesis entitled “The Effectiveness of the Republic Act 10351(Sin Tax
Law) in Deterring the Youth from Cigarette Smoking Based on Selected Variables in
Largest Cities of Metro Manila,” prepared by Ms. Joelyn Marie G. Gamboa in partial
fulfillment of the requirements for the degree of Bachelor in Political Science, have been
examined and is recommended for acceptance and approval for Oral Examination.
_________________________
Prof. Henry V. Pascua
Chairman
_________________________ _________________________
Prof. Antonius UmalI Prof. Elmer M. Soriano
Member Member
Accepted and approved in partial fulfillment of the requirements for the degree of
Bachelor in Political Science.
____________________
Date
_________________________
Dr. Sanjay P. Claudio
Dean, CPSPA
ii
ACKNOWLEDGEMENT
It would not have been possible to write this thesis without the help and support of
the kind people around the researchers, to only some of whom it is possible to give
To Dr. Florenda Frivaldo, for all her academic and technical support, unsurpassed
knowledge, and for being an ever guiding thesis adviser which made this study prosper.
To Prof. Antonius Umali, for all the supervision and materials needed in the
commencement and in the process of doing this study, which have been a valuable and
reliable method of research writing which made this work far more efficient.
To Prof. Henry Pascua, for his directions, generosity and encouragement during
social environment in the period of monitoring the progress of this study which made it
To the respondents from Manila, Caloocan, and Quezon City, for their attention
and willingness to participate in such study which made it proficient and reliable for further
Also, the researchers would like to thank their families and friends for their moral
and financial support, prayers, and great patience at all times, for their unequivocal
iii
Same gratitude felt for all those who were not mentioned in this particular section
.Above all, to Almighty God, for all the blessings of knowledge, wisdom,
determination, and patience He granted the researchers which made them as eager to
J.R.B
J.M.G
P.J.P
iv
ABSTRACT
TITLE: The Effectiveness of the Republic Act 10351 in Deterring the Youth from
Manila, Philippines
NO. OF PAGES: 75
BACKGROUND
The study was undertaken to determine the Effectiveness of the Republic Act
10351 in Deterring the Youth from Cigarette Smoking in Selected Cities in Metro Manila.
A total of 400 members of the youth aged 15-19 coming from the largest cities of Metro
Manila including Manila, Caloocan, and Quezon City were used as respondents of this
research. Almost 2/3 of the respondents are male and peer pressure was the most chosen
variables as basis of deterrence. It was used to determine the consumption of the youth
v
The researchers formulated a supposition as tentative answer to the problem.
Results revealed that there is no significant relationship between RA 10351 and the
In order to come up with the result, the researchers used figures and weighted
mean to find the effects of Sin Tax law as related to the selected variables.
Results of the study provided a detailed presentation of the effects of Sin Tax Law
in terms of the youth’s reasons of engagement to smoking, awareness to such law, and
the level of acceptance on laws. In 400 youth respondents, assessing themselves on the
effect of the Sin Tax Law prior and upon the implementation, there were 142 respondents
or 37% who answered they have reduced their consumption while 258 or 63% answered
Since the researchers have to address other factors that make the consumers go
decrease their consumption from those who answered they were deterred, the
researchers look onto these factors to finally narrow down how much portion of the
consumers were really deterred by the law. It shows that 103 or 68% of the respondents
are deterred because of the implementation of R.A 10351, 13% point out health issues,
6% are because of prohibition of parents, 6% of prohibition from other entities (i.e. school,
organizations, friends etc) while the remaining 5% reasons is because of their self-
discipline. There is no significant relationship between the RA 10351 and the deterrence
Metro Manila. In addition, in order to increase the effectiveness of the research, the
researchers have come up to the following recommendations: That the law shall have
vi
greater focus on its implementation on the youth consumers for this people are more
implementation can give significance on making the effect of the end of the law. In the
present condition, the scope of the law has no focus on the age of consumer – it
encompasses all; that the state shall conduct more dynamic study on the behaviors of
male youth that become reasons why they surpassed the number of female youth
smokers. Because this study is on hand limited only onto how the Sin Tax Law would
deter youth from cigarette smoking, by this, we will be able to know how the law would be
applied to male consumers to effect the objectives of the sin tax law; that the revenue that
will be accumulated shall be allotted in the upgrading health service that focuses on
monitoring, regulating and rehabilitating the consumers who are addicted to these vices.
Furthermore, this would target two major objectives of the said law: discouraging by
helping these consumers to get out of the vice and upgrading the health status of the
state; that the government shall have school-based and youth-oriented campaigns on the
effects of not only peer pressure but all reasons pertaining to why youth engages in
smoking and what are the ways they can get away from it; stronger campaign on parental
responsibility over their children for the age bracket used in this study is usually the
children; that the regulations on age restrictions on the consumption of cigarette smoking
shall also have its strengthening by strictly checking identification of young customers
along with the strict implementation of the new Sin Tax Law; an implementation of the law
vii
that equally addresses consumers who can spend more and consumers who spend for
cigarettes on minimal number. By this, the government would know that smokers can be
deterred regardless of the level of consumption a smoker has; that the government should
have stronger and more efficient information dissemination regarding a law especially
Filipino youth is concerned. The nature of R.A. 10351 which has a complex structure with
effectiveness of the law and the acceptance of the youth that is vital in affecting the end
goal of the law; that the government shall impose inclusive and linking benefits on the
areas of the Sin Tax Law through information dissemination. As we look into the data,
people tend to decide to lessen their consumption if the law is created for the improvement
of their own health status, but as government, the researchers believe that improvement
of individual health status, general welfare of the people and upgrading the delivery of
health service are wide-ranging and linked areas of the law that shall be considered
together to be able to achieve these very objectives; that for a particular law to be
effective, people must be well knowledgeable on its areas for this is tantamount to the
level of acceptability; that the government should uphold a heavier increase in price of sin
products for the next phases of its implementation because if we follow the purchasing
power of the members to the purchasing power of the Philippine peso in terms of inflation,
these will lead proportional to each other. Meaning, the members of the youth now may
not be affected in the following phases of this law due to the parity of two variables
presented above.
viii
TABLE OF CONTENTS
ABSTRACT ..................................................................................................................... v
CHAPTER I ..................................................................................................................... 1
Introduction ......................................................................................................... 1
Hypothesis........................................................................................................... 8
CHAPTER II .................................................................................................................. 12
REVIEW OF RELATED LITERATURE ......................................................................... 12
Local Studies..................................................................................................... 20
Instrumentation ................................................................................................. 28
CHAPTER IV ................................................................................................................. 31
CHAPTER V .................................................................................................................. 40
Conclusions ...................................................................................................... 44
x
Recommendations ............................................................................................ 47
BIBLIOGRAPHY ........................................................................................................... 51
APPENDICES ............................................................................................................... 54
B. QUESTIONNAIRE ..................................................................................... 55
xi
LIST OF TABLES
xii
LIST OF FIGURES
FIGURE 1 ........................................................................................................................ 6
xiii
CHAPTER I
Introduction
The Philippines is known as one of the top cigarette consuming countries for it has
one of the lowest prices in the market. This causes the accessibility for consumers to
patronize these items regardless of the fact that it would be harmful to their health and
worst, lead to fatal diseases such as tuberculosis, lung cancer, liver failure, emphysema,
etc.
Cigarette has an age-old association with vices; taxes on these items are commonly
referred to as “sin taxes.” Consumers tend to continually purchase such items because of
its addictive nature coupled with its affordability and weak implementations of local
policies regarding age restrictions, health advocacies, and promotions of public ethics
In the prevailing condition, it is quite alarming that the youth per se, is also engaging
into extreme smoking. Due to this case, the government settled for laws that can deter
individuals, especially the youth, from purchasing sin products. Because of these
uncontrolled consumption of the youth to these goods, the stagnation that gives a
dramatic downfall on governmental tax bases and sacrificing spending on social services,
the Congress passed Republic Act 10351: AN ACT RESTRUCTURING THE EXCISE
143, 144, 145, 8, 131 AND 288 OF REPUBLIC ACT NO. 8424. OTHERWISE KNOWN
AS THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED BY
Sin taxes are restructured to aim two primary end goals: 1. to promote health by
discouraging vice. 2. To collect more revenue for healthcare; likewise, higher taxes—and
whose adverse effects are mostly borne by the poorer segments of society.
Moreover, this study would focus on how the members of the youth especially those
who utilize the sin products would be affected given the present variables that they have.
There is an existing Sin Tax Law in the status quo since 2004, contributing to raising
tax collections, but it is widely considered a watered-down law. It came into force in
January 2005. It mandates an increase in the excised tax rate on all brands of cigarettes
and alcohol products every two years. It may have been enough, only that this mechanism
had already been futile because it cannot do its primary function to prevent smokers and
drinkers from doing their vices excessively. Also, it failed on the part in which it operates
for the growth of the revenue to address the problems/issues in the health budget
House of Representatives proposed a reformed Sin Tax Law, with House Bill No.
5727. After the first reading, the bill was then forwarded to the Upper House, and was
amended by Sen. Franklin Drilon, which then came up to be Senate Bill No. 10351 and
2
was signed by Pres. Benigno Aquino III on the first day of January 2013 and became
This reform will allocate the 80% of its collected revenue to the insufficient budget of
health care, given that it had to increase the tax of sin products for up to 260%. This act
is now presumed to be better than the previous one, not only in terms of preventing people
from having excessive vices, but also in addressing the issues in the health budget
Theoretical Framework
The rationale of the ratification of the new Sin Tax Law is to deter consumption of
these so-called sin products by increasing its market price and by generating revenues
from the consumers who are still willing to purchase these commodities. Hence, the
researchers have come up to these following theories that will fully substantiate and
explain the relationship between the Sin Tax Law and how it would deter youth's
Causality is a genetic connection of phenomena through which one thing (the cause)
under certain conditions gives rise to, causes something else (the effect). The essence of
this idea is the determination of one event by another. In this respect causality differs from
various other kinds of connection, for example, the simple temporal sequence of
relationship, a relationship which brings to life something new, which turns possibility into
2
The System of Categories in Philosophical Thought– The Principle of Causality (Dialectal Materialism, A. Spirkin)
3
Putting into the context, the researchers will find out the effects of the newly passed
law to the consuming behavior of the members of the youth for selected variables are
Sin taxes are typically added to liquor, cigarettes and other non-luxury items. State
governments favor sin taxes because they generate an enormous amount of revenue and
are usually easily accepted by the general public because they are indirect taxes that only
affect those who use the products. When individual states run deficits, the sin tax is
typically one of the first taxes recommended by lawmakers to help fill the budget gap.3
But on the other hand, and more importantly, they believe that higher prices for Sin
Products will eventually prevent people from buying such, especially those in the
marginalized sector, or those part of the society, who, do not have the stable source of
income, simply because, they will not have the factor of affordability of these vices, and
since, they are just vices, necessities of just one or two members of a family per se, there
is a higher propensity that they will spend the money they earned for basic necessities of
The principle of causality then explains that the heightened price of alcoholic
beverages and cigarettes as proposed by the Sin Tax Law in the market (the cause) will
result to higher revenue for health care budget and as what the researchers are focusing
on, it will become an effective deterrent on drinking and smoking behaviors among
Conceptual Framework
4
The researchers formulated a conceptual framework using the Input- Process-
Output system approach (Figure 1) to determine the logic and linkage between and
The input method shows the indicators, on which the level of youth deterrence in
consuming sin products would be based, which is the Sin Tax Law, particularly.
The process occupied the analysis of the feasibility of the aforementioned law to
answer the problems regarding sin products in the status quo and the verification of the
data provided by the respondents. The comparison and analysis of the researchers were
The output of the study incorporated the survey results on the effects of the Sin Tax
5
FIGURE 1
RESEARCH PARADIGM
The purpose of the study is to weigh if the newly passed Republic Act 10351 or
“Sin Tax” Law would be effective to deter the youth from cigarette smoking based on
6
1. What are the age and gender distributions of youth consumers?
1.1. Age
1.2. Gender
3. How much does the youth smoke prior to the implementation of the law?
4. How much awareness does the youth have on the Sin Tax Law?
4.1. Implementation
4.2. Objectives
4.3. Mechanism
5. What is the youth’s level of acceptance on Sin Tax Law depending on the following
objectives:
6. What are the significant changes on the youth’s consumption of Sin Products after
7
Hypothesis
There is no significant relationship between the RA 10351 and the deterrence of the
Manila.
The researchers want to limit this study in the selected urbanized cities of Metro
Manila specifically in Manila, Caloocan and Quezon City because 1) they directly
represent the problem of extreme engagement of youth in smoking and considering the
large populace included therein, 2) they have balanced diversity of people according to
social status and consuming power,3) these cities have relatively large number of retailers
accessible to the researchers, thus, would be easier to gather significant data that would
The RA 10351 aims to restructure the existing taxes imposed on alcohol and tobacco
goods. Duties on these products are a potential revenue source that will help fund the
whose adverse effects are mostly borne by the poorer segments of society. 4
8
Hence, the study is considered to be important to the following key players in the
society with regards to the subject matter, for the following reasons:
• Students – This paper will be very much helpful to the next researchers of the
subject matter, this can be their basis for information, can be the foundation of their
• Government – The institution of the government can also be benefitting from this
research, given that this aims to know whether the newly passed Sin Tax Law would really
be effective in deterring consumption of the tagged “sin products” which is one of the
will serve as an appraisal if RA 10351 will be effective to deter the youth in participating
in cigarette consumption, giving the institution concerned thereof, to actually know how
the youth will be reacting from the cause the law had given, thus, will likewise motivate
them to either improve, or make their service constant as it may be helping people in the
prevailing condition.
• The Researchers – This study will be a very much superb achievement to the
researchers, given that this study can serve as a milestone in their academe community
as students. The experience that this paper would likely give to the researchers can be a
very helpful matter not only inside the institution but also in their personal lives as
individuals. This can also give them the ego to be an emblem to the upcoming students
who can possibly be where they are today, giving the researchers the satisfaction and
gratitude, to each and every individual, who actually made the paper possible.
9
Definition of Terms
activities without making the use of the products illegal. These taxes also provide
because the government does not directly apply the tax. An intermediary, either
the producer or merchant, is charged and then must pay the tax to the government.
charged.8
with a large amount of people residing in it, an area that has been significantly
developed, or an area where the distance between buildings is very small. Urban is
agricultural-based area.9
10
5. Causality - Causality refers to the relationship between events where one
set of events (the effects) is a direct consequence of another set of events (the
causes). Causal inference is the process by which one can use data to make claims
7. Youth - shall refer to those persons whose ages range from fifteen (15) to
10
Causality, JasheetSekhon, Department of Political Science, University of California, Berkeley
11
Deterrence Word Web Net, Princeton University
12
Definition of Terms, Republic 8044, The Youth in Nation-Building Act
11
CHAPTER II
Foreign Literature
In 2009 the United States congress passed a law called Children's Health
Insurance Program Reauthorization Act of 2009 also known as CHIP. “It was expanded
to provide for impoverished children from families who cannot meet the qualification of
medical aid of the state by increasing taxes that are being imposed in cigarettes” 13. The
increased revenue from tobacco taxes will be utilize so that the government would be able
to afford to include families with up to three times the federal poverty level as well as
children from high-income families in New York and New Jersey. The expansion also
covered dental and mental illness that previously could not. The rationale CHIP is parallel
to the rationale of the ratification of RA 10351 which serves the same purpose, to increase
countries, although the rates themselves vary considerably between countries. This can
be seen clearly for wine, where nearly half the countries have no tax at all, but one in five
countries have a tax rate above €1,000, adjusted for purchasing power. Pianos, yachts,
playing cars, medicine, alcohol, tobacco, beards, windows, carbon dioxide, lap dancers,
airline tickets, petrol, salt, chocolate and tea., all and more have been taxed by
traditionally attract the heaviest duties and it is these that are the focus of this paper.
13
“Effects of the State Children's Health Insurance Program Expansions on Children with Chronic Health
Conditions” Amy Davidoff
12
It is easy to assume that sin taxes, like all other taxes, exist to raise money for the
government and history gives us little cause to dismiss that assumption. Sin taxes have
an uncanny habit of being imposed when politicians need to find cash quickly, particularly
during wars. Beer duty increased tenfold in Britain during the First World War and rose
sharply again during the Second World War. The USA fought World Wars, the Civil War
and the War of 1812 on the back of alcohol taxes. In Germany, taxes on cigarettes rose
dramatically during the Second World War, particularly in the later years, until they made
Sin taxes can be portrayed as optional user fees on luxuries. The commodities
targeted by sin taxes usually have an inelastic demand and are disproportionately
consumed by minorities. This makes them popular with majorities, particularly when the
majority is assured that the money raised will be earmarked for a good cause. A survey
of Israelis found that 60 per cent would support the redistribution of wealth from smokers
and overeaters to those who keep healthy habits. A 2008 poll of New Yorkers found that
52 percent would support a soda tax, but this rose to 72 per cent when told the money
The Philippines new sin tax law shares the same principle with other sin taxes in
various countries mentioned above. It is levied on cigarettes and alcohol because they
are tagged as sin products not only because they are luxurious but they are proven to be
detrimental in to one’s health, thus its implementation would not only be focused on
generating revenues but also to deter individuals from consuming this commodities
because of its harms. This study is set to measure the effectiveness 10351 based on how
13
Foreign Studies
Sin tax is a tax levied on a certain goods and services that are seen vices, such as
alcohol, tobacco and the like. Sin tax is used for taxing activities that are considered
undesirable. These types of taxes are levied by the government to discourage individuals
from partaking in such activities without making the use of the products illegal. Like other
In a study conducted by the Adam Smith Institute Sin taxes “on cigarettes and
alcohol are designed to boost revenue, not to improve public health”14 because A heavy
sin taxes an unreliable way of reducing consumption or improving public health. This
present study will be focusing on the youth sector to determine that with their level of
engagement to these vices are to b e deterred not only on its effects on their buying power
price affects the demand for cigarettes. According to a study done in the United “for every
1% increase in the price of cigarettes, there is between 0.3% and 0.5% decrease in the
quantity of cigarettes demanded”15. However, price is not the only determinant factor in
the demand for cigarettes. Another important variable is income. The income elasticity of
demand for cigarettes is often calculated along with the price-elasticity. Some of the first
studies on the demand for cigarettes concluded that cigarettes are normal goods because
14
“The Wages of Sin Tax” Christoper Snowdon, 2012
15
“The Surgeon General's Report on Reducing Tobacco Use,” archive.hhs.gov
14
their consumption increases with an increase in income. The present study is ought to
prove this direct correlation, as its instrument will compare the consumption on demand
for cigarette before and after the implementation of R.A. 10351 considering that the study
will focus on the youth sector with consideration to their income and how would it affect
their consumption
“Tobacco use is among the most important causes of morbidity and the leading
preventable cause of death in the US, with over 400,000 deaths per year. This number
accounts for more deaths than AIDS, alcohol use, cocaine use, heroin use, homicides,
suicides, motor vehicle crashes, and fires combined”16. The principal policies to reduce
tobacco use have been broad-based and non-targeted. Following economic theory,
governments have sought to increase the price of tobacco in order to reduce consumption.
Indeed, one of the most successful policies to reduce tobacco use has been tobacco
taxation, helping to “reduce use by over 50% since the mid 1960 s”17, which has been
suggested as one of the most successful public health interventions in the 20th century.
Following recommendations from the IOM and other groups, recent large increases in
tobacco taxes have been made. For example, in April 2009, the largest federal excise tax
in US history went into effect, bringing the average combined federal and state rates to
reductions in tobacco use, which has been largely unchanged for the past 20 years,
16
“The Surgeon General's Report on Reducing Tobacco Use,” archive.hhs.gov
17
The Impact of Tobacco taxation on Cigarette Consumption,” Cédric Evenor and Dupont de Rivaltz, December
2006
15
varying between 20% and 25%. Indeed, there has been important heterogeneity of the
impacts of the policy between broadly defined socio-demographic groups, such as by age,
gender, race, and socioeconomic status. There is also emerging evidence that tax
responses may be related to self control and other characteristics. The sources of these
of the complex determinants of use and cessation. Specifically, the large differentials in
responses have not been fully examined or elucidated in order to predict individual
differences and discover why taxation does not seem to work for everyone..
The study will focus on specific demographic which is the youth because the
researches think that this is the time where people start engaging into vices and that
deterrence can likewise be attained for they are still vulnerable to the changes in price
concerning their income. Implementation of the new sin tax law here in the Philippines
would also bring the cigarette tax to its all time high but because cigarette smoking is
already integrated to everyday lives of this consumer, there is no assurance that they will
respond to the law and put off cigarette smoking hence will be affected by the factors
In another study conducted by Anthony Allot regarding the effectiveness of the law
he argued that the “purpose of the law is to regulate or shape the behavior of the members
of society both by prescribing what is permitted and what is forbidden and by enabling
them to through the establishment of institution and processes in the law to carry out
functions effectively”18 thus the implementation of R.A. 10351 which is not just regulate
18
“The effectiveness of the law” Anthony Allot
16
the consumption of cigarette but as well as shape the behavior of society towards cigarette
smoking, tagging as sin product is already a manifestation that it is something that the
states forbids but again its effectiveness in doing that is yet to be proven. In the same
study by Allot, he again argued that effectiveness of the law is measured by the degree
of compliance for preventive laws which is designed to discourage behavior which are
disapproved as it was in the case of R.A. 10351. Compliance with a law may be intentional
or accidental. In the former case, the subject is aware of the norm, and conform his
behavior to it. In the latter case, he is unaware, and compliance is hence unintended. It is
suggested that, because (i) of the vast weight and complexity of the laws in a modern
state, and (ii) of failures in communication of those laws to their subjects, who may be
quite unaware that the law exists or what it provides, much compliance is unwitting . It is
quite obvious in this latter case that compliance is more probable if the pattern of behavior
prescribed by the law corresponds to, or at least does not fundamentally contradict, the
pre-existing behavioral patterns in that society. It is also clear that in the former case, of
a new law consistent with present attitudes, aspirations and habits has greater chances
of acceptance and hence of compliance. Even when a person is aware of a law, he cannot
be compelled to observe it. This is so even if the form of the law is mandatory, even if
sanctions for non-compliance are built into the law. A law cannot compel action. All that a
rewards, perhaps. In other words, a law is, despite its imperative form, essentially a kind
of persuasion. People conform to laws for a variety of reasons; those reasons lie in the
17
because we believe that we have a duty to do so; sometimes because we feel that there
but in each case we conform because we are persuaded, thus in measuring the
effectiveness of R.A. 10351 which is the main focus of this study the researchers will be
using the same principles in the study above in measuring the compliance of the people
to the implementation of the said law and would likewise be assessing its effectiveness.
Local Literature
alcoholic beverages are doubly regressive because they are disproportionally consumed
lessen consumption because of an increase in price; making sin taxes an unreliable way
has a little or a small effect on using these vices because it is inelastic. The objective of
this paper is to know if sin tax levied on tobacco really discourages the mass, especially
the poor, from smoking and measure the effectiveness of R.A. 10351
In the first phase of the implementation of R.A. 10351, the increase of cigarette
prices is being felt around the country and it causes for the commoners to not go in their
normal habit of buying these. “Sidewalk vendors raised their selling prices for a stick of
cigarette on the day the controversial sin tax reform law takes effect”20, and even before
the first batch of tobacco products actually carrying higher excise taxes hit the market. a
19
“The Wages of Sin Tax” Christopher Snowdon
20
“The Impact of Sin Tax on the Lives of Filipinos – questions, questions and questions,” The Philippines Best of
News, Bernadine Racoma
18
homegrown marketing concept of selling by the smallest denomination which in this case
is a cigarette stick – cigarettes were selling on the street “16.66 percent to 33.33 percent
more than the old pre-sin tax prices less than 24 hours earlier”21. It clearly states that the
law punches its objective of making people discouraged with these vices. The law which
additional revenues during the first year of implementation, “15 percent will support
tobacco farmers and the industry and 85 percent will go to the Health budget.”22
The smoking ban under RA 9211 (Tobacco Regulation Act of 2003) is still facing
cigarettes to minors. Smoking has become a public health issue since it has been proven
that nicotine is “dangerous to your health.” However, the daily violations of local anti-
smoking ordinances and the blatant disregard of the warning printed on every cigarette
during the signing ceremony for RA 9334, he called the Sin Tax law an “early Christmas
gift to millions of Filipinos” that he predicts would finally be discouraged from smoking and
drinking because it would already be too expensive to indulge in. The medical community,
perhaps out of sheer frustration, supports the bill fully in the hope that economics would
succeed where evidence-based medical practice had failed miserably. Perhaps most of
the doubt and uncertainty that surrounds this law is related to its implementation. No
matter how promising the reforms on excise tax rates seem, it is only with strict
implementation of the provisions of the law that its projected revenues, and the benefits
21
“Aquino Signs Historic Sin Tax Bill into Law,” rappler.com, December 20, 2012
22
“Regardless of packaging, all cigarettes are taxed the same — BIR” gmanetwork.com, January 10, 2013
19
from the programs the revenues will be funding, will be realized. This paper focuses on
undoubted but the problem of effectiveness would be on how much awareness and
acceptability people on the implementation of the said law that is ought to be proven.
In an article written by Mayuga, he argued that people are now” beginning to see
that it is truly the government’s duty to implement preventive measures that go directly to
taxes on such unwanted commodities and now snowballing into junk foods with the same
idea that it will discourage consumption of food and drinks that are high in sugar, fat or
sodium .This study will be focusing on the consumers especially the youth who are
actually affected by this deterrence as it tends to gather data on the youth’s consumption
Local Studies
The effectiveness of the law is measured by how it fulfills the rationale why it is
ratified by the legislative body that is authorized to pass it and the attainment of its success
the Local taxation power of a barangay granted by the Local Government Code of 1991”,
Awareness plays a vital role on the effectiveness of a governmental policy. The study was
conducted in three barangays in Rizal wherein the barangay which has its officials making
23
“Health justice Philippines,” Jonathan Mayuga
20
an effort to let their people be aware of the implementation of the said policy (i.e. Posting
it in the various location in Barangay for everyone to see and brigades conducted by the
Barangay officials) has attained drastic increase in their revenue collection. They proved
that “if the people were consulted and informed every time the barangay legislative body
considers tax measure, the people would be more cooperative and the effectiveness of
the Local Affairs of Barangay IV, Lipa city”25. Awareness again is a key factor towards the
Another study concerning the factors that affects the effectiveness of a given law
is an “assessment of the acceptability of the development plan on the Taal volcano island
in Talisay, Batangas”26. The town has long been proud of having the alluring panoramic
view of the blue crystal water of the lake and the Taal volcano but despite its proximity to
the enticing lake and volcano, very minimal income revenue is being generated from it,
this is greatly attributed to the lack of tourism facilities. The approved tourism plan of the
Municipal Government of Talisay is set to create amenities for tourist visiting the area and
boost the tourism potential of the town but like any other development plans it also has
disadvantages for it would bring drastic changes to the town. The study proved that “the
level of acceptance of the people on the implementation of laws would greatly affect its
24
“An assessment of Implementation of local taxation and revenue raising powers on selected barangays in the
municipality of Rodriguez, Rizal “ Jovelle Diana Gamat et al
25
“An assessment of the level of awareness of the residents in the Local affairs of barangay IV, Lipa city” Malou
Levida etal
26
“An assessment of the acceptability of the development plan on the Taal volcano island” Genelyn Barba et al
21
effectiveness”27. Residences of the Municipality of Talisay, Batangas highly accepted the
relationship between the people and their government towards citizen participation and
In this study the researchers are ought to prove the effects of the various factors used in
the previously cited studies on assessing the effectiveness of the new sin tax law by
the said law along with the level of acceptance of the public especially the smokers who
will be greatly affected of its disadvantages and by that acceptance they are willing to give
up their vices to participate to the effectiveness of the new sin tax law .
groundwork for the study on hand: for the researchers, as well as for the prospecting
readers, to prove if R.A 10351 also known as the Sin Tax Law will be effective in deterring
the youth from cigarette smoking based on selected variables in largest cities of Metro
Manila.
cigarette smoking, the congress had finally arrived on a bill which happened to be ratified
and implemented last 31st of December Year 2013 by His Excellency Benigno Simeon
27
“An assessment of the acceptability of the development plan on the Taal volcano island” Genelyn Barba et al
22
Aquino III entitled Republic Act 10351: AN ACT RESTRUCTURING THE EXCISE TAX
144, 145, 8, 131 AND 288 OF REPUBLIC ACT NO. 8424. OTHERWISE KNOWN AS
Sin taxes are restructured to aim two primary end goals: 1. to promote health by
discouraging vice. 2. To collect more revenue for healthcare; likewise, higher taxes—and
whose adverse effects are mostly borne by the poorer segments of society.
Sin Tax is really not a very new medium of acquiring enough benefits coming
from taxes, some countries have already have it before us, it’s just that, the
goals/objective and mechanism of how it is actually being in operation varies from one
state to another. Given that, and the people’s behavior in abiding laws not just from
each and every state but in our own country have many differences, the researchers
have arrived to variables that will indicate whether a Sin Tax is effective. Such variables
include smoker’s reason of engagement, their level of awareness on Sin Tax, and how
they accept laws based on three different objectives(for general welfare, for better
Compared to United States’ version of Sin Tax known as State Children’s Health
Insurance Program (SCHIP) but later changed to Children’s Health Insurance Program
(CHIP), their version is much more focused on the benefits of the program on health
services, but not on deterring the people, or the youth for example from smoking.
23
The researchers want to prove that there is no significant relationship between
Sin Tax in the Philippines and its aim to discourage vices to improve health.
The success of such law will be much dependent on how the public would react
to it. The youth as part of those classes which may be included in self-sustaining or
dependent, are the ones that can show results of change on cigarette consumption.
24
CHAPTER III
RESEARCH METHODOLOGY
This chapter discusses the description of the subjects, the instruments and
procedures used in collection and organization of data and the statistical treatment
employed in order to determine the effectiveness of Republic Act 10351 in deterring the
youth from consuming sin products in the selected cities of Metro Manila.
conditions, practices, beliefs, process, trends and cause and effect relationship and then
making an adequate and accurate interpretation about such data with or without the aid
of statistical method.
The target respondents of this study are the members of the youth ages 15-19 in
the largest cities in Metro Manila namely, Manila, Caloocan, and Quezon City according
The respondents have been chosen due to their nature as youth participating in
habitual smoking which will be very much affected given that they still don’t have an
25
Stratified random sampling was used by the researchers, which is a method of
sampling that involves the division of a population into smaller groups known as strata. In
stratified random sampling, the strata are formed based on members' shared attributes or
the stratum's size when compared to the population. These subsets of the strata are then
For the purpose of the study, stratified method will be used to the members of the
youth from the selected cities of Metro Manila who are directly affected of the new sin tax
𝑁ℎ
𝑛ℎ = ( )∗𝑛
𝑁
Where:
Where:
26
N = total number of population size
Description of Respondents
The researchers would want to gather data regarding the changes on cigarette
respondents:
1. Age and gender distributions of youth consumers and their year of first
engagement in smoking
a. Implementation
b. Objectives
c. Mechanism
objectives:
implementation of RA 10351
a. Money spent
27
b. Sticks Consumed
d. Other factors
Instrumentation
Based on the kind of research design that the researchers chose, the primary
instrument that was used is a questionnaire. They believe that such would be
appropriate considering the number of respondents involved in the study. And lastly, so
Data-Gathering Procedure
The data for this research will be gathered using a survey questionnaire. The
survey was created using suitable questions formed by the researcher. The questions will
sheets since the identities are vital. The respondents will be given sufficient minutes to
answer all questions. There will be no incentives offered for participating in the research.
The data gathered were statistically treated using the following formula.
1. To get the total number of respondents, the Slovin’s formula was used by the
researchers.
28
2. To get the number of respondents per city, the researchers used the Stratified
Random Sampling.
𝑁ℎ
𝑛ℎ = ( )∗𝑛
𝑁
Where:
29
Nh = NUMBER
OF YOUTH
(SOURCE SITE:
n= nh =
Household N = Total
SELECTED Total Number of
Population by Population
CITIES Sample respondents
Age Group by Size
Size per city
City/Municipality,
census.gov.ph)
3. To determine the perception of the youth to the selected variables which will be
Mean – is the quantity obtained by summing two or more numbers or variables then
30
CHAPTER IV
This chapter deals with the presentation, analysis, and interpretation of the
Table 1.0 presents the age distribution of 400 respondents. The age range of
years old (120), 86 respondents are 18 years old, 95 are 17 years old, 57 are 16
years old and 42 are 15 years old. This indicates that the smallest portion of
smokers belongs to the youngest in the age bracket – this is due to the
31
Table 2.0 pertains to the shared percentage of both genders which are engaged in
smoking in the age bracket used. This shows that out of 400 respondents, 275 or
61% are male members of the youth with 125 females or 31%. Males are by far in
Table 3.0 shows the year when the respondents start engaging into smoking,
11% started 2009 and before, 16% started 2010, 36% started 2011 and the
largest percentage of the respondents started on the year 2012 with 37% which
means that the respondents are already engaged into smoking and would be
32
Table 4.0 shows that peer pressure is the youth’s primary reason of engagement
into smoking as 30.25% percent of the answers tell, followed by past time which
was answered by 24.5%, 20%for societal and parental influence, curiosity with
18.5% and stress reliever was answered by 7% which was the least. The
illustration reflects the vulnerable nature of the youth which could easily be
(societal/parental influence) shows, past time with 24.5% and curiosity with
18.5% shows the adventurous characteristics of young people that leads into
Table 5.0 illustrates the distribution of respondents according to the money being
spent for cigarettes per day prior to the implementation of R.A. 10351. It shows
that 50 respondents or 12% of the total percentage were not spending for
cigarettes, 120 respondents or 30% are spending Php9.00 or less, 103 or 26%
more to buy cigarettes per day before the law took effect.
33
TABLE 6. CONSUMPTION: CIGARETTE STICK/PACK BOUGHT BY
Number of
sticks/packs per Frequency Percentage Rank
week
1-10 stick/s 121 30% 1
11-15 sticks 85 21% 3
about 1 pack 87 22% 2
3-6 packs 80 20% 4
7 packs and above 27 7% 5
TOTAL 400 100%
cigarettes they consumed per week prior to the implementation of R.A. 10351. It
reveals that prior to the implementation, 121 respondents or 30% of the total
percentage were consuming 1-10 sticks per week, 85 respondents or 21% were
responded that they were smoking 7 packs of cigarettes or more per week.
Table 7.0 illustrates the overall awareness of the respondents on the elements of
R.A. 10351.The Table shows that the average accumulated score of respondents
when asked about the implementation of R.A. 10351 is 2.885, for the objective of
34
the said law it is 2.64 and lastly on the mechanism it is 2.39 which means that the
respondents are not that aware on the basic elements of R.A. 10351 which reflect
the lack of effort from the government to disseminate vital information for the said
law.
Average Accumulated
MEANING
Score
FOR GENERAL WELFARE 3.99 MAYBE NOT
FOR BETTER HEALTH
3.92 MAYBE NOT
SERVICE PROGRAMS
FOR INDIVIDUAL HEALTH
4.13 MAYBE
STATUS
Table 8.0 illustrates overall acceptance of respondents on laws which was
created for general welfare, better health service programs and individual health
status wherein the Table shows that the average accumulated score of
respondent for acceptance on laws for general welfare is 3.99 which means that
respondents would likely not accept laws as such, secondly, for law that aims the
the increase of cigarette price it is 3.92 which also means that respondents would
as well not likely to accept laws as such. Lastly, laws passed for the
improvement of their individual health status gained 4.13 which means that they
would likely accept laws as such. This projects that the youth’s level of
acceptance on laws passed for the benefit of their community is weak and they
would most likely be not willing to sacrifice their vices for it contrary to the laws
which targets improvement for their individual health status which they have a
35
greater propensity to follow. This goes to show that young people tend to
Table 9.A illustrates the comparison of money being spent for cigarettes per day
before and upon the implementation of the Sin Tax Law, R. A. 10351 (from 2012
– 2013). It shows that before the implementation of the law, there were 120
respondents who used to spend Php10.00-or less per day but upon the
implementation of the law, it has decreased to 114. Same situation happened for
those who use up to Php11.00- 29.00 per day, before, there were 103
respondents who answered, but upon the implementation, it has decreased to 74.
Also, for those who chose to spend Php30.00 – 49.00 of their money has
Prior to the implementation, there were 40 respondents who answered that they
spend Php50.00 or more. Upon the implementation of the law, the number of
36
There were 50 respondents who answered that they chose not to spend when
they want to smoke, these are people who prefer to ask for a cigarette from their
friends etc. without spending money prior to the implementation, and the number
Generally, it shows that there’s a great decrease in the money spent for the
WEEK
Table 9.B shows the comparison of cigarette stick/pack consumed per week
before and upon the implementation of the Sin Tax Law, R. A. 10351 (from 2012
– 2013). It shows that before the implementation of the law, there were 85
respondents who used to smoke 1 1– 15 sticks of cigarette per week but upon
the implementation of the law, the number has decreased to 84. Same situation
happened for those who consume about 1 pack, before, there were 87
Also, the number of respondents who answered 3-6 packs a week has decreased
37
consumed 7 pack or more per week has also decreased from 27 to 13. There a
great increase of those respondents who consume 1- 10 sticks per day, from 121
Generally, this illustrates that there are significant changes to the youth cigarette
consumption prior and upon the implementation of the law. It shows that over-all,
2103
Table 9.C shows the distribution of the total respondents who asses themselves
whether their cigarette consumption from 2012 -2013 is reduced or not wherein
37% or 142 answered they have reduced their consumption while 63% or 258
CIGARETTES
38
Table 9.D illustrates that out of 142 who answered yes, 72% are because of the
implementation of R.A 10351, 14% point out health issues, 5% are because of
self-discipline. This reflects that the implementation of R.A. 10351 is not only the
contributing factor for the deterrence of the youth from smoking because it
showed only 26% which is 103 respondents out of the total 400 respondents are
Table 10.0 shows that for 400 youth respondents 201 or 50% has the same amount of
their consumption due to the New Sin Tax Law, 57 or 14% has increased their cigarette
consumption while the remaining 39 or 10% has also reduced their consumption but
39
CHAPTER V
The researchers were able to formulate the conclusion as well as recommendation after
Summary of Findings
1. The age range of respondents is from 15 to 19 years old. Almost 1/3 of the
respondents are 19 years old (120), 86 respondents are 18 years old, 95 are 17 years
Data reveals that out of 400 respondents, 275 or 61% are male members of the youth
Eleven percent started 2009 and before, 16% started 2010, 36% started 2011 and the
largest percentage of the respondents started on the year 2012 with 37%.
2. Data shows that peer pressure is the youth’s primary reason of engagement into
smoking as 30.25 % percent of the answers tell, followed by past time which was
answered by 24.5 %, 20 %for societal and parental influence, curiosity with18.5 % and
40
When researchers made the correlation of age of respondents and their reasons of
due to peer pressure as answered by 45%, followed by past-time which was answered
by 19%, 14% answered curiosity and societal influence while only 7% answered stress
reliever. 16 year-old respondents also has relatively the same answers as the highest
percentage also answered peer pressure with 31%, 24% past-time, 15% curiosity
while only 14% answered stress reliever and societal/parental influence. There is a
slightly different scenario on 17 years-old respondents with 35% who answered past-
time, 22% peer pressure, 18% curiosity, 17% stress reliever and lastly 5% answered
years old with 26% answering past-time, 25% peer pressure, 20% stress reliever, 18%
curiosity and last is societal/parental influence with only 8%, lastly 19 years old
respondents also has past-time as the top answer with 35% followed by stress reliever
as answered by 28%, curiosity with 20%, peer pressure 15% and last is
3. Thirty percent of the youth consumers on the given age bracket used to spend PHP
9.00 pesos or less prior to the implementation of R.A. 10351. On close margin, 26%
spent PHP 10.00 to 29.00, 87 respondents or 22% used PHP 30.00 to 49.00 of their
money per day buying cigarettes and 40 respondents or 10% spent PHP 50.00 or
more.
Thirty percent or 121 respondents answered they used to consume 1-10 sticks before
the implementation took place. Eighty five respondents or 21% were smoking 11-15
41
sticks, 87 or 22% answered about 1 pack, and 20% of the respondents or 80 of them
4. The average accumulated score of respondents when asked about the information on
the implementation of R.A. 10351 is 2.885, 2.64 for its objective and 2.39 for its
mechanism.
5. Respondents answered 4.13 as their average accumulated score when asked about
their acceptance on the laws which were created for the benefit their own health status
even if they have to abstain from their vice. If the law was crafted for the general
welfare of the people especially pertaining to the common interest of the stakeholders,
the average accumulated score is 3.99. The average accumulated score of the
respondents when asked regarding their acceptance if the law is created for the
upgrading of the health service programs of the government even if this will make them
sacrifice their own vices is 3.92. These bits of findings show that the youth consumers
would likely to accept the laws and be deterred given such objectives used in this
study.
respondents regarding the law, it projects that the weighted mean for the awareness
on the implementation, objectives and mechanism are 2.885, 2.64 and 2.39
respectively. As compared with the level of acceptance to the law if it’s created for
42
general welfare, better health service program and individual health status scores
which are 3.99, 3.915 and 4.13 respectively, the scores on the level of awareness are
far lesser than of the level of acceptance which indicates that there is a great
significance for the youth to be aware about the law, especially its elements, to be able
6. There were 120 respondents who used to spend PHP 10.00 or less per day but upon
the implementation of the law, it has decreased to 114. Same situation happened for
those who spent Php11.00- 29.00 per day before, there were 103 respondents
answered but upon the implementation, it has decreased to 74. Also, the spending for
that they spend Php50.00 or more. Upon the implementation of the law, the number
answered that they chose not to spend when they want to smoke, these are people
who prefer to ask for a cigarette from their friends etc. without spending money prior
to the implementation, and the number has greatly increased from 50 to 121
decrease in the money spent for the consumption of cigarette from 2012 to 2013.
There were 85 respondents who used to smoke 1 – 15 sticks of cigarette per week but
upon the implementation of the law, the number has decreased to 84. Same situation
happened for those who consume about 1 pack, before, there were 87 respondents
43
answered but upon the implementation, it has decreased to 76. Also, the number of
respondents. The respondents number who answered they consumed 7 pack or more
per week has also decreased from 27 to 13. There is a great increase of those
respondents who consume 1- 10 sticks per day, from 121 prior to implementation to
180 upon such. Generally, this illustrates that there are significant changes to the youth
cigarette consumption prior and upon the implementation of the law. It shows that
based on the data gathered, there has been no increase on the consumption of such.
Assessing themselves on the effect of the Sin Tax Law prior and upon the
implementation, there were 142 respondents or 37% who answered they have
reduced their consumption while 258 or 63% answered they have not.
Since we have to address other factors that make the consumers go decrease their
consumption from those who answered they were deterred, the researchers look onto
these factors to finally narrow down how much portion of the consumers were really
deterred by the law. It shows that 103 or 68% of the respondents are deterred because
of the implementation of R.A 10351, 13% point out health issues, 6% are because of
Conclusions
44
1. The number of cigarette-smoking youth is much higher in the older age because
accessibility, influence of engagement and paying capacity are present. The decision
making sphere present on higher ages is luring the youth to consume cigarette for this
is coupled with the idea of being free and having discernment in life. Conversely, this
also indicates that the smallest portion of smokers belongs to the youngest in the age
bracket – this is due to the observation that it is the starting point of youth engagement
in smoking.
Male youth consumers are more exposed with factors that engage people in smoking
Engagement of the youth in smoking is relatively high in the previous years. This draws
the conclusion that addiction due to the timeline of 2011 to 2013 would be high if no
2. Peer pressure is the primary reason why youth engages to smoking for the age bracket
used in this study for the reason that youth seek group of friends and it is inherent that
the group impliedly impose common belief or practices. This breeds the idea of peer
pressure with the fear of rejection as a possible result of not trying what the group or
45
Reasons of smoking vary from age to age; younger ones smoke due to peer pressure
and older ones use cigarettes for past-time. This shows that as we grow older, the
reasons that affect our decision or how we see and things change accordingly.
3. Majority of the youth consumers spends Php 29.00 pesos or below per day to smoke.
When we see the consuming power of a Filipino youth given its necessities, this states
that they give priority on smoking for they allot money for this daily.
There is a close to equal number distribution of youth consumer, between those who
consume 15 sticks and less, and those who consume 1 pack and more per week. This
illustrates that there are youth consumers who are addicted and bonded into smoking
and there are ones who are consuming lesser than the former. There are lesser
chances for the first half to be deterred and greater chances for the latter.
4. Youth smokers are just slightly informed about the elements of R.A. 10351 or the Sin
Tax law, they only know that the law just exists but they are not knowledgeable enough
5. Youth consumers would likely opt out to smoking considering their acceptance if a law
is created, even this will make them sacrifice their vices, for the general welfare and
improvement of own health status. The majority of the youth would definitely lessen
their consumption of cigarettes regardless of all the reasons why they are engaged in
smoking when the government discourages them by increasing the price of the
46
cigarettes for the benefit of their individual health status.
The awareness of the law according to its implementation, objectives and mechanism
plays big role on the people’s acceptability of such even it was created for them to
6. The number of youth who reduced their consumption from the year 2012-2013 sin tax
law first salvo of implementation is relatively far lesser from the youth who remained
their consumption and sacrifices expenses due to the increase of price and those who
chose to spend more and stay the number of consumption as they used to do in 2012.
Thus, it is concluded that RA 10351 is not effective in deterring the youth from
consuming not only to the reason of the lesser discouraged youth smokers but also it
has encouraged these people to have more spending due to higher prices.
Recommendations
Based on the findings and conclusions, the following recommendations are hereby
forwarded.
1. The researchers recommend that the law shall have greater focus on its
implementation on the youth consumers for this people are more vulnerable on the
engagement into smoking. The emphasis rendered in the implementation can give
significance on making the effect of the end of the law. In the present condition, the
scope of the law has no focus on the age of consumer – it encompasses all.
47
The researchers recommend that the state shall conduct more dynamic study on
the behaviors of male youth that become reasons why they surpassed the number of
female youth smokers. Because this study is on hand limited only onto how the Sin Tax
Law would deter youth from cigarette smoking, by this, we will be able to know how the
law would be applied to male consumers to effect the objectives of the sin tax law.
The researchers recommend that the revenue that will be accumulated shall be
allotted in the upgrading health service that focuses on monitoring, regulating and
rehabilitating the consumers who are addicted to these vices. Furthermore, this would
target two major objectives of the said law: discouraging by helping these consumers to
get out of the vice and upgrading the health status of the state.
2. The researchers recommend that the government shall have school-based and youth-
oriented campaigns on the effects of not only peer pressure but all reasons pertaining
to why youth engages in smoking and what are the ways they can get away from it.
their children for the age bracket used in this study is usually the beginning stage of
consumption of cigarette smoking shall also have its strengthening by strictly checking
48
establishments tolerating the violation along with the strict implementation of the new
addresses consumers who can spend more and consumers who spend for cigarettes
on minimal number. By this, the government would know that smokers can be deterred
4. The researchers recommend that the government should have stronger and more
concerned. The nature of R.A. 10351 which has a complex structure with regards to
the law and the acceptance of the youth that is vital in affecting the end goal of the
law.
5. The researchers recommend that the government shall impose inclusive and linking
benefits on the areas of the Sin Tax Law through information dissemination. As we
look into the data, people tend to decide to lessen their consumption if the law is
created for the improvement of their own health status, but as government, the
the people and upgrading the delivery of health service are wide-ranging and linked
areas of the law that shall be considered together to be able to achieve these very
objectives.
49
The researchers recommend that for a particular law to be effective, people
must be well knowledgeable on its areas for this is tantamount to the level of
acceptability.
6. The researchers recommend that the government should uphold a heavier increase
in price of sin products for the next phases of its implementation because if we follow
the purchasing power of the members to the purchasing power the Philippine pesos
in terms of inflation, these will lead proportional to each other. Meaning, the members
of the youth now may not be affected in the following phases of this law due to the
50
BIBLIOGRAPHY
BOOKS
Gamat et al
“An Assessment of the Level of Awareness of the Residents in the Local Affairs of
“An Assessment of the Acceptability of the Development Plan on the Taal Volcano
"Amending the Sin Tax Law," Manasan, Rosario G.,Parel, Danileen Kristel C., 2013
PHILIPPINES," Ceejay Martinez, Myka Kim Abby Padua, Merene, Peter James
51
"PUBLIC FINANCE IN THE PHILIPPINES," Manasan, Philippine Institute for
"Amending the Sin Tax Law," Manasana, Rosario G. and Parel, Danileen Kristel C.,
2013
PHILIPPINES," Myka Kim Merene, Abby Padua, Ceejay Martinez, Peter James
the Use of Sin Tax Revenues for Research," University of the Philippines Manila,
National Institutes of Health, Policy Statement on the Use of Sin Tax Revenues for
Research, 2010
ARTICLES
“The Impact of Sin Tax on the Lives of Filipinos – questions, questions and questions,”
“Effects of the State Children's Health Insurance Program Expansions on Children with
“Aquino Signs Historic Sin Tax Bill into Law,” rappler.com, December 20, 2012
“Regardless of packaging, all cigarettes are taxed the same — BIR” gmanetwork.com,
52
The System of Categories in Philosophical Thought– The Principle of Causality
Berkeley
"Obama's first tax increase: National sin tax is effective April 1," accountingweb.com,
April 1, 2009
January 1, 2013
“Liquor companies drag government to court over new 'sin tax' law,” gmanetwork.com,
January 9, 2013
WEBSITES
53
APPENDICES
A. LETTER OF REQUEST
Dear Ma’am/Sir:
Greetings!
The undersigned are senior students of the Polytechnic University of the Philippines who
are currently engaged in research writing entitled, “The Effectiveness of the Republic
Act 10351 in Deterring the Youth from Cigarette Smoking Based on Selected
Variables in Largest Cities of Metro Manila,” as a requirement of the course Bachelor
in Political Science major in International Relations.
In line with this, we may request that this survey questionnaire that will solicit some
information regarding the effects of the Sin Tax Law on the youth respondents would merit
an honest response.
Respectfully yours,
_________________________
Dr. FlorendaFrivaldo
Adviser
54
B. QUESTIONNAIRE
Instruction (Panuto):
b. Please check your frank, honest, and sincere answers. (Mangyaring lagyan ng
tsek (√) ang patlang ng prankga, tapat at taus-puso mong sagot.)
1. Age (Edad)
2. Gender (Kasarian)
3. What year did you start smoking? (Anong taon ka nagsimulang manigarilyo?)
____ 2009 before (2009 at mas nauna pa) _____2010 _____2011 ______2012
The following items are indicators of whether the youth is being deterred from smoking
due to the implementation of the Sin Tax Law which will be assessed by this study. Your
answers will help evaluate the effectiveness of the law in catering the needs of the
health of its citizens. Please check your answers to the following questions on the
spaces provided. Please share your frank, honest, and sincere answers.
(Ang mga sumusunod na bilang ay magiging indikasyon kung ang mga kabataan
ba ay napipigil sa paninigarilyo dahil sa pagpapatupad ng Sin Tax Law na siyang
susukatin sa pagaaral na ito. Mangyaring lagyan ng tsek (√) ang iyong mga sagot
sa mga sumusunod na tanong sa patlang na inilaan. Ibahagi ang iyong pranka,
tapat at taus-pusong sagot.)
55
I. Reasons why you engage in smoking (Mga dahilan kung bakit napasok sa
paninigarilyo)
II. How much do you smoke prior to the implementation of the Sin Tax Law?
(Gaano ka kalakas manigarilyo bago ang pagpapatupad ng ‘Sin Tax Law’?
2.1 How much money do you spent in smoking per day? (Magkano ang
inilalaan mo sa paninigarilyo BAWAT ARAW?)
2.2 How many sticks do you consume per week? (Gaano karaming stik ng
sigarilyo ang kaya mong ubusin BAWAT LINGGO
III. Awareness of RA 10351 otherwise known as the Sin Tax Law (Kamalayan sa
RA 10352 o mas kilala na Sin Tax Law)
56
sapat na nang
kaalaman) Bahagya
1. On the
implementation
(Are you aware that
such law is now in
effect?)
[Sa
PAGPAPATUPAD
(May kaalaman ka
ba na ang
naturang batas ay
kasalukuyan nang
umeepekto?)]
2. On the objectives
(Consumption
Deterrence, Health
Service
Improvement,
Revenue
Enhancement)
[Sa LAYUNIN
(Pagpigil sa
Pagkonsumo,
Pagpapabuti ng
mga Serbisyong
Pangkalusugan,
Pagpapahusay ng
Kita ng
Gobyerno)]
3. On the Mechanism
(Are you aware on
how the law is
being carried out
and executed?)
[Sa
PAMAMARAAN
(May kaalaman ka
ba kung PAANO
ipinapatupad ang
batas?)]
57
IV. What is the level of acceptance of the youth on laws depending on the following
objectives? (Ano ang antas ng pagtanggap ng mga kabataan sa mga batas ayon sa
mga sumusunod na layunin?)
58
isakripisyo ang iyong
mga bisyo?)
3. If the law is created for
the betterment of
your health status,
would you still follow it
even if it will make you
sacrifice your vices?
(Kung ang batas ay
nilikha upang
MAPABUTI ANG
KALAGAYAN NG
IYONG SARILING
KALUSUGAN,
susundin mo pa din
ba ito kahit
magagawa nitong
isakripisyo ang iyong
mga bisyo?)
V. What are the significant changes on the youth’s consumption of cigarettes upon
the implementation of RA 10351 “Sin Tax Law”? (Ano ang mga makabuluhang
pagbabago sa pagkonsumo ng mga kabataan ng sigarilyo matapos ang
pagpapatupad ng RA 10351 “Sin Tax Law”?)
5.1 How much money do you spent in smoking per day? (Magkano ang
inilalaan mo sa paninigarilyo BAWAT ARAW?)
5.2 How many sticks do you consume per week? (Gaano karaming stik ng
sigarilyo ang kaya mong ubusin BAWAT LINGGO
59
5.3 Based on your self-assessment, did your cigarette consumption reduced from
the transition of 2012 to 2013?
If you answered YES, proceed here If you answered NO, proceed here(Kung
(Kung Oo ang iyong sagot ) Hindi ang iyong sagot)
What was the reason of the reduction of How was your cigarette consumption for
your cigarette consumption?(Ano ang the transition period 2012 to 2013? (Ang
nagging dahilan ng pagbawas ng iyong paninigarilyo ba mula 2012 -2013
iyong paninigarilyo?) ay )
____Stay the same(Nanatiling parehas)
____ Implementation of Sin Tax Law ____Decreased(Nadagdagan)
(Implementasyon ng Sin Tax Law)
____ Prohibitions from If decreased for what reason?(Kung
parents(Pagbabawal ng magulang) nadagdagan,sa anong kadahilanan)
____ Health issues(Mga isyu sa
kalusugan) ___ Addiction(Adiksyon)
____ Self-discipline(disiplina sa sarili) ___Habit(Nakaugalian)
____ Prohibitions from other ___Physical and Mental Effects (sore
relationships (friends, relatives, throat, dry mouth, depression and lack of
schools, association etc.)(Pagbabawal energy)(Mga epektong pang pisikal at
ng iba (kaibigan, kamag- mental (tuyong lalamunan,nanunuyong
anak,paaralan,trabaho etc.) labi, depresyon at panghihina))
Others, please ___ Failed so many times
specify:______________ before(Nasubukan ngunit nabigong
pagbawas ng paninigarilyo)
___ Influenced from smokers around(
Impluwensiya ng mga naninigarilyo sa
paligid)
60
C. CERTIFICATION OF EDITING
61
CURRICULUM VITAE
PERSONAL INFORMATION
EDUCATIONAL BACKGROUND
SEMINARS ATTENDED
62
March 2013: “Upload: The 2013 Voter’s Education, Senatorial Candidates Forum
and Presentation of Legislative Agenda”, ORGANIZER, Polytechnic
University of the Philippines, Sta. Mesa
AFFILIATION
School of Debaters
Varsity / Resident Debater, 2011-2013
I certify that the statements made in this application form are true and correct. I also
understand that any misinterpretation will be considered sufficient reason for withdrawal
of an offer or subsequent dismissal if employed.
63
JOELYN MARIE GONZALES GAMBOA
PERSONAL INFORMATION
EDUCATIONAL BACKGROUND
SEMINARS ATTENDED
64
March 2013: National Paper Conference on Public Administration, PUP Manila
February 2013: Forum with Cong. Sonny Angara: Meeting the Challenges of State
Education in the 21st Century, Bulwagang Balagtas, Ninoy Aquino
Learning Resource Center, PUP
February 2013: The Rundown 2013, GT Toyota Auditorium, UP-Diliman
October 2012: Backdoor Issues: Social Dialogue with Sen. Antonio Trillanes IV,
Claro M. Recto Hall, PUP
August 2012: A Forum on PHILIPPINE-CHINA Territorial Maritime Dispute,
Bulwagang Salaam, Romulo Hall, UP-Diliman
December 2010: Republiko: Ang Republika, ang Publiko at Ako, UP-Diliman Film
Center
AFFILIATION
I certify that the statements made in this application form are true and correct. I also
understand that any misinterpretation will be considered sufficient reason for withdrawal
of an offer or subsequent dismissal if employed.
65
PAUL JONEL JIMENEZ POLLICAR
Block 26 Lot 14 Phase 2 Area 1, Kaunlaran Vill. Navotas City
pauljonelpollicar@gmail.com
+63916-822-3521
PERSONAL INFORMATION
EDUCATIONAL BACKGROUND
SEMINARS ATTENDED
66
March 2013: “Upload: The 2013 Voter’s Education, Senatorial Candidates Forum
and Presentation of Legislative Agenda”, ORGANIZER, Polytechnic
University of the Philippines, Sta. Mesa
AFFILIATION
School of Debaters
Director for Communications, Grandmaster’s Council 2013-2014
Varsity / Resident Debater, 2011-2013
I certify that the statements made in this application form are true and correct. I also
understand that any misinterpretation will be considered sufficient reason for withdrawal
of an offer or subsequent dismissal if employed.
67