POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

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

A Thesis
Presented to the Faculty of the College of Law
Polytechnic University of the Philippines
Sta. Mesa, Manila

In Partial Fulfillment of the Requirements for the Degree

Juris Doctor

By
GAMBOA, JOELYN MARIE G.

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.

ATTY. PERICLEO SOLIS

Thesis Adviser
--------------------------------------------------------------------------------------------------------------------PANEL OF EXAMINERS
Approved by the Committee on Oral Examination with a grade of __________

_________________________
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

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
particular mention here.
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
the course of this study which made it as feasible.
To Prof. Elmer Soriano in promoting a stimulating and welcoming academic and
social environment in the period of monitoring the progress of this study which made it
more accurate and directed to things that should be of focus.
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 studies to be conducted in relation to such topic.
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

encouragements throughout, as always, for which the researchers mere expression of

thanks likewise does not suffice.
Same gratitude felt for all those who were not mentioned in this particular section
but gave equal and everlasting support to the researchers.
.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
finish this study.
J.R.B
J.M.G
P.J.P

ABSTRACT
TITLE: The Effectiveness of the Republic Act 10351 in Deterring the Youth from
Cigarette Smoking Based on Selected Variables in Largest Cities of Metro Manila
RESEARCHERS:

Bautista, John Robert O.

Gamboa, Joelyn Marie G.
Pollicar, Paul Jonel J.

DEGREE:

Bachelor in Political Science

INSTITUTION:

Polytechnic University of the Philippines, Sta. Mesa,

Manila, Philippines

DATE ACCOMPLISHED: April 2014

ADVISER:

Dr. Florenda Frivaldo

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 reason of engagement to smoking. Selection was done using stratified-random
sampling techniques. The researchers formulated a questionnaire related to their
selected variables as basis of deterrence. It was used to determine the consumption of
the youth of cigarettes and the effects of Sin Tax to such.
The researchers formulated a supposition as tentative answer to the problem.
Results revealed that there is no significant relationship between RA 10351 and the
deterrence of the youths consumption of cigarette based on selected variables in
largest cities of Metro Manila.
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 youths 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 they have not.
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 of the youths consumption of cigarette based on selected variables in
largest cities of 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 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; 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 youthoriented 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 beginning stage of engagement in smoking. Parental

responsibility plays crucial role on preventing youth in engagement because parents
have first-hand authority on their 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 and automatic suspension of business permits of
establishments tolerating the violation along with the strict implementation of the new
Sin Tax Law; an implementation of the law 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 regards to its
objectives, mechanism and implementation is tantamount to the 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.

TABLE OF CONTENTS

POLYTECHNIC UNIVERSITY OF THE PHILIPPINES......................................................i

APPROVAL SHEET...........................................................................................................ii
ACKNOWLEDGEMENT...................................................................................................iii
ABSTRACT........................................................................................................................v
TABLE OF CONTENTS....................................................................................................ix
LIST OF TABLES............................................................................................................xii
LIST OF FIGURES.........................................................................................................xiii
CHAPTER I........................................................................................................................1
THE PROBLEM AND ITS BACKGROUND......................................................................1
Introduction...........................................................................................................1
Background of the Study.....................................................................................2
Theoretical Framework.........................................................................................3
Conceptual Framework........................................................................................5

Statement of the Problem.....................................................................................6

Hypothesis.............................................................................................................8
Scope and Delimitation of the Study..................................................................8
Significance of the Study.....................................................................................8
Definition of Terms..............................................................................................10
CHAPTER II.....................................................................................................................12
REVIEW OF RELATED LITERATURE...........................................................................12
Foreign Literature................................................................................................12
Foreign Studies...................................................................................................14
Local Literature...................................................................................................18
Local Studies.......................................................................................................20
Relevance of Related Literatures and Studies to the Present Study............22
CHAPTER III....................................................................................................................25
RESEARCH METHODOLOGY.......................................................................................25
Research Method to be used.............................................................................25
Population and Sample Size..............................................................................25
Description of Respondents..............................................................................27
Instrumentation...................................................................................................28
Data-Gathering Procedure.................................................................................28
Statistical Treatment of Data..............................................................................28

10

CHAPTER IV....................................................................................................................31
PRESENTATION, ANALYSIS, AND INTERPRETATION OF DATA...............................31
CHAPTER V.....................................................................................................................40
SUMMARY OF FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS.................40
Summary of Findings.........................................................................................40
Conclusions.........................................................................................................44
Recommendations..............................................................................................47
BIBLIOGRAPHY..............................................................................................................51
APPENDICES..................................................................................................................54
A.

LETTER OF REQUEST...............................................................................54

B.

QUESTIONNAIRE.......................................................................................55

C.

CERTIFICATION OF EDITING....................................................................61

CURRICULUM VITAE.....................................................................................................62

11

LIST OF TABLES

TABLE 1. AGE OF RESPONDENTS...............................................................................

TABLE 2. GENDER OF RESPONDENTS.......................................................................
TABLE 3. YEAR OF ENGAGEMENT OF RESPONDENTS TO SMOKING...................
TABLE 4. RESPONDENTS REASONS OF ENGAGEMENT TO SMOKING.................
TABLE 5. CONSUMPTION: MONEY BEING SPENT BY RESPONDENTS PER
DAY BEFORE R.A 10351................................................................................................
TABLE

6.

CONSUMPTION:

CIGARETTE

STICK/PACK

BOUGHT

BY

RESPONDENTS PER WEEK BEFORE R.A 10351.......................................................

TABLE 7. AWARENESS OF RESPONDENTS ON R.A 10351.......................................
TABLE 8. LEVEL OF ACCEPTANCE OF RESPONDENTS TO THE LAW.....................
TABLE 9. COMPARISON OF CONSUMPTION BEFORE AND UPON R.A 10351
.........................................................................................................................................
TABLE

10.

STATUS

OF

CIGARETTE

CONSUMPTION

OF

THE

RESPONDENTS UPON THE IMPLEMENTATION OF SIN TAX LAW...........................

12

LIST OF FIGURES

FIGURE 1...........................................................................................................................6
RESEARCH PARADIGM...................................................................................................6

13

CHAPTER I
THE PROBLEM AND ITS BACKGROUND
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 concerning appropriate smoking areas.
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 TAX ON ALCOHOL AND TOBACCO PRODUCTS BY AMENDING SECTIONS
141, 142, 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 REPUBLIC ACT NO. 9334, AND FOR OTHER PURPOSES. 1
1 RA 10351, Official Gazette Philippines, December 28, 2012

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 consequently higher costsare seen as a deterrent to the consumption of sin
products, 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.

Background of the Study

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 insufficiency and service delivery.
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
was signed by Pres. Benigno Aquino III on the first day of January 2013 and became
Republic Act 10351.
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
2

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 insufficiency and service delivery.

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
consumption of the aforementioned products.
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 phenomena, of the regularities of accompanying processes.
Causality is an active relationship, a relationship which brings to life something new,
which turns possibility into actuality. A cause is an active and primary thing in relation to
the effect. 2
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 believed to dictate such.
2The System of Categories in Philosophical Thought The Principle of Causality
(Dialectal Materialism, A. Spirkin)

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 whole family (i.e. food, clothing, shelter, etc.).
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 Filipinos especially the youth (the effects).

Conceptual Framework

The researchers formulated a conceptual framework using the Input- ProcessOutput system approach (Figure 1) to determine the logic and linkage between and
among concepts, theories and assumptions formed in the study.
3 Sin Taxes, Investopedia, 2013

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 based on formulation, surveys and interviews from the respondents.
The output of the study incorporated the survey results on the effects of the Sin
Tax Law in the selected urbanized cities of Metro Manila.

FIGURE 1
5

RESEARCH PARADIGM

Statement of the Problem

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
selected variables in largest cities of Metro Manila.
Specifically, this further sought to answer the following questions:

1. What are the age and gender distributions of youth consumers?

1.1. Age
1.2. Gender
1.3. What year did the youth first engaged to smoking?
2. What are the reasons why youth engages to smoking?
3. How much does the youth smoke prior to the implementation of the law?
3.1. Money spent
3.2. Sticks consumed
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 youths level of acceptance on Sin Tax Law depending on the following
objectives:
5.1. For general welfare
5.2. For better health service program
5.3. For individual health status
6. What are the significant changes on the youths consumption of Sin Products after
the implementation of RA 10351?
6.1. Money spent
6.2. Sticks Consumed
6.3. Sin Tax Law Deterrence
6.4. Other factors
Hypothesis

There is no significant relationship between the RA 10351 and the deterrence of

the youths consumption of cigarette based on selected variables in largest cities of
Metro Manila.

Scope and Delimitation of the Study

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 and merchandisers of cigarette available and accessible almost everywhere,
and 5) it is accessible to the researchers, thus, would be easier to gather significant
data that would be relevant for the study.

Significance of the Study

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 Universal Health Care Program of the administration. Likewise, higher taxes
and consequently higher costsare seen as a deterrent to the consumption of sin
products, whose adverse effects are mostly borne by the poorer segments of society. 4
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:

4 Sin Taxes, Official Gazette, Philippines, November 21, 2012

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
subject, and can be a reliable source of information dissemination.
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 primary goals of the said law
Youth Deterrence on the Consumption of Sin Products Advocacies This paper
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.

Definition of Terms

1.

Sin Products - product or activity, especially liquor, tobacco, or gambling,

customarily regarded as sinful or harmful. 5

2.
Sin Tax - refers to a state-sponsored unusually high tax on products and
practices generally thought to be unhealthy or morally questionable. 6 These type of
taxes are levied by governments to discourage individuals from partaking in such
activities without making the use of the products illegal. These taxes also provide a
source of government revenue.7
3.
Excise Tax - Excise taxes are considered an indirect form of taxation 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. These taxes can be
categorized in two ways:

Ad Valorem: A fixed percentage is charged on a particular

good.

Specific: A fixed dollar amount dependent upon the quantity

purchased is charged.8
4. Urban - Pertaining to a large city. An urban area might be defined as an
area 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 used in contrast to rural, which generally indicates a lowpopulation, often agricultural-based area. 9
5 Sin Tax, yourdictionary.com, 2010
6 Definition of Sin Taxes, e-How.com, 2013
7 Sin Tax, investopedia.com, 2013
8 Excise Tax, investopedia.com, 2013
9 What is Urban?, investorwords.com, 2013

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 about causal relationships.10
6. Deterrence - disincentive: a negative motivational influence 11
7. Youth - shall refer to those persons whose ages range from fifteen (15) to
thirty (30) years old12

10 Causality, JasheetSekhon, Department of Political Science, University of

California, Berkeley
11Deterrence Word Web Net, Princeton University
12 Definition of Terms, Republic 8044, The Youth in Nation-Building Act

10

CHAPTER II
REVIEW OF RELATED LITERATURE

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 revenue of the government to be able to increase funding for Healthcare.
The taxation of alcoholic beverages is another consistent feature of European
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
impecunious governments. Commodities which are considered sinful or unhealthy
traditionally attract the heaviest duties and it is these that are the focus of this paper.
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
13 Effects of the State Children's Health Insurance Program Expansions on Children with
Chronic Health Conditions Amy Davidoff

11

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 up 80 to 95 per cent of the price of a pack.
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 would be used for obesity prevention.
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 ones 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 the people would support its implementation given its purpose.

Foreign Studies

12

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 taxes, sin tax also provides a source of government revenue.
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
smoker or an alcoholic is unlikely to reduce consumption because of a price rise,
making 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 but for the overall implementation of R.A.10351
Numerous econometric models on cigarette consumption have examined how
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 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
14 The Wages of Sin Tax Christoper Snowdon, 2012
15 The Surgeon General's Report on Reducing Tobacco Use, archive.hhs.gov

13

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 over $2 per pack.
However, these large changes in policy have not produced commensurate
reductions in tobacco use, which has been largely unchanged for the past 20 years,
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
16 The Surgeon General's Report on Reducing Tobacco Use, archive.hhs.gov
17 The Impact of Tobacco taxation on Cigarette Consumption, Cdric Evenor and
Dupont de Rivaltz, December 2006

14

heterogeneous responses are not understood by social scientists or policymakers

interested in both further reductions in use as well as enriching theoretical
understandings 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 concerning the effectiveness of R.A. 10351
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 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

18 The effectiveness of the law Anthony Allot

15

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 deliberate
compliance, where acceptability of a law comes in as well as awareness of it, 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 law can do is to try to induce someone to a particular course of action, by threats or
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
realm of psychology and not of jurist. Law is persuasion; sometimes we submit to it
because we believe that we have a duty to do so; sometimes because we feel that there
is no alternative; and sometimes because we believe that it is positively to our
advantage; but in each case we conform because we are persuaded, thus in measuring

16

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
In a study conducted by Christopher Snowdon (2012), taxes on tobacco and
alcoholic beverages are doubly regressive because they are disproportionally
consumed by people on lower incomes, or the poor. A heavy smoker or an alcoholic is
unlikely to lessen consumption because of an increase in price; making sin taxes an
unreliable way of reducing consumption or improving public health 19. Thus, an increase
in tobacco prices 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
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
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

17

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 was enacted as a health measure to discourage smoking is expected to
generate 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
challenges in local implementation particularly in public smoking and in the sale of
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 pack is a testament to the stubbornness of human beings. In the Presidents
speech 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 from the programs the revenues will be funding, will be realized. This
paper focuses on the effectiveness of the implementation of RA 10351, its potential to
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

18

bring reform is 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 governments duty to implement preventive measures that go directly
to the core of societys lifestyle. Development and implementation of effective policies to
address risk factors help in the reduction of non-communicable diseases 23 as
implementation of RA 10351 triggered a lot of debates concerning imposition of higher
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 youths
consumption before and after the implementation of R.A. 10351

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 would be contingent on various factors. According to a study on the
Implementation of 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 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
23 Health justice Philippines, Jonathan Mayuga

19

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 policy would likewise be
attained.24
In another study conducted regarding the level of awareness of the residents in
the Local Affairs of Barangay IV, Lipa city 25. Awareness again is a key factor towards
the participation of the residences in the aforementioned barangay which transcends to
a better implementation and effectiveness of the policies of the barangay.
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, Batangas26. 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
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

20

implementation of laws would greatly affect its effectiveness 27. Residences of the
Municipality of Talisay, Batangas highly accepted the approved development plan of
their government despite its disadvantages. Proper information dissemination would
lead to better acceptance thus creates harmonious relationship between the people and
their

government

towards

citizen

participation

and

effectiveness

of

policies

implemented.
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
measuring the publics awareness on the mechanism, implementation and objectives of
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 .

Relevance of Related Literatures and Studies to the Present Study

The conceptual and related literatures presented above provide sufficient

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.
Considering the alarming state of the Philippines in terms of youth engaged in
cigarette smoking, the congress had finally arrived on a bill which happened to be
ratified and implemented last 31 st of December Year 2013 by His Excellency Benigno
27 An assessment of the acceptability of the development plan on the Taal volcano
island Genelyn Barba et al

21

Simeon Aquino III entitled Republic Act 10351: AN ACT RESTRUCTURING THE
EXCISE TAX ON ALCOHOL AND TOBACCO PRODUCTS BY AMENDING SECTIONS
141, 142, 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 REPUBLIC ACT NO. 9334, AND FOR OTHER PURPOSES.
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 consequently higher costsare seen as a deterrent to the consumption of sin
products, 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, its 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 peoples 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 smokers 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
health service programs, and for individual health status).
Compared to United States version of Sin Tax known as State Childrens Health
Insurance Program (SCHIP) but later changed to Childrens 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.

22

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.

23

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.

Research Method to be used

The researchers used the stratified-random sampling method of research to see
a general or specific picture of population under investigation of a certain phenomena.
This is a method of gathering, analyzing, classifying and tabulating data about prevailing
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.

Population and Sample Size

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
to the largest population size.
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 dont have an
established source of income.

24

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 characteristics. A random sample from each stratum is taken in a number
proportional to the stratum's size when compared to the population. These subsets of
the strata are then pooled to form a random sample
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 law given their way of sustaining their vices.
nh=

( NN )n
h

Where:
nh is the sample size for stratum h
Nh is the population size for stratum h
N is total population size, and
n is total sample size.

The researchers also used Slovens Formula.

They determined their sample size using the formula:

Where:
n = total number of respondents

25

N = total number of population size

e = marginal error (0.01 to 0.05)
Description of Respondents
The researchers would want to gather data regarding the changes on cigarette
consumption of the youth after the implementation of RA 10351.
The researchers came up to these variables affecting the answers of the
respondents:
1. Age and gender distributions of youth consumers and their year of first
2.
3.
4.

5.

engagement in smoking
Reasons why youth engages to smoking
Youth's cigarette consumption prior to the implementation of the law
Level of awareness of the youth on the Sin Tax Law
a. Implementation
b. Objectives
c. Mechanism
Youths level of acceptance on Sin Tax Law depending on the following

objectives:
a. For general welfare
b. For better health service program
c. For individual health status
6. Significant changes on the youths consumption of Sin Products after the
implementation of RA 10351
a. Money spent
b. Sticks Consumed
c. Sin Tax Law Deterrence
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

26

appropriate considering the number of respondents involved in the study. And lastly, so
that results could be tabulated more easily and accurately.

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 be formulated to assess the effectiveness of RA 10351 in deterring the youth from
consumptions of cigarettes. The researchers will assure confidentiality of their survey
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.

Statistical Treatment of Data

The data gathered were statistically treated using the following formula.
1. To get the total number of respondents, the Slovins formula was used by the
researchers.

27

2. To get the number of respondents per city, the researchers used the Stratified
Random Sampling.
nh=

( NN )n
h

Where:
nh is the sample size for stratum h
Nh is the population size for stratum h
N is total population size, and
n is total sample size.

28

SELECTE
D CITIES

Nh = NUMBER
OF YOUTH
(SOURCE SITE:
Household
Population by
Age Group by
City/Municipality
, census.gov.ph)

Manila

(166,391

Caloocan

(150,737

Quezon

(277,131

TOTAL

594,259

n=
Total
Sampl
e Size

N = Total
Populatio
n Size

/
/
/

594,259)
594,259)
594,259)

100.00%

nh =
Number of
respondents
per city

400

111.923640
3

400

101.393908
1

400

186.413389
9

399.730938
2

3. To determine the perception of the youth to the selected variables which will be
the basis of deterrence, the mean was used.

Mean is the quantity obtained by summing two or more numbers or variables then
divided by the changing number of variables.

29

CHAPTER IV
PRESENTATION, ANALYSIS, AND INTERPRETATION OF DATA

This chapter deals with the presentation, analysis, and interpretation of the
gathered data relative to the questions stated in Chapter 1.

TABLE 1. AGE OF RESPONDENTS

Age

Frequency

Percent

Rank

19 yrs. Old

120

30%

18 yrs. Old

86

21.50%

17 yrs. Old

95

23.75%

16 yrs. Old

57

14.25%

15 yrs. Old

42

10.50%

TOTAL

400

100%

Table 1.0 presents the age distribution of 400 respondents. 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 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
observation that it is probably the starting point of youth engagement in smoking.
TABLE 2. GENDER OF RESPONDENTS

Gender

Frequency

Percentage

Rank

Male

275

69%

Female

125

31%

30

TOTAL

400

100%

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
the majority (31).
TABLE 3. YEAR OF ENGAGEMENT OF RESPONDENTS TO SMOKING

Year of first smoking

engagement

Frequency

Percentage

Rank

2009 and before

43

11%

2010

65

16%

2011

143

36%

2012

149

37%

TOTAL

400

100%

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
affected on the implementation of R.A. 10351
TABLE 4. RESPONDENTS REASONS OF ENGAGEMENT TO SMOKING

Reasons of Engagement to
Smoking

Frequency Percentage

Stress Reliever

28
31

7%

Rank
5

Societal/Parental Influence

80

20%

Peer Pressure

121

30%

Past-Time

98

25%

Curiosity

73

18%

TOTAL

400

100%

Table 4.0 shows that peer pressure is the youths 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
influenced by their environment as 30 .25% (peer pressure) and 20%
(societal/parental influence) shows, past time with 24.5% and curiosity with
18.5% shows the adventurous characteristics of young people that leads into
engagement on vices such as smoking.
TABLE 5. CONSUMPTION: MONEY BEING SPENT BY RESPONDENTS PER
DAY BEFORE R.A 10351

Consumption

Frequency

Percentage

Rank

I prefer not to spend

50

12%

Php 9 or less

120

30%

Php 10 29

103

26%

Php 30- 49

87

22%

Php 50.00 or more

40

10%

TOTAL

400

100%

32

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%
answered Php10.00-29.00, 22% of the respondents or 87 of them used to spend
Php30.00-49.00 and 40 or 10% responded that they were spending Php50.00 or
more to buy cigarettes per day before the law took effect.
TABLE 6. CONSUMPTION: CIGARETTE STICK/PACK BOUGHT BY
RESPONDENTS PER WEEK BEFORE R.A 10351

Number of
sticks/packs per
week

Frequency Percentage

Rank

1-10 stick/s

121

30%

11-15 sticks

85

21%

about 1 pack

87

22%

3-6 packs

80

20%

7 packs and above

27

7%

TOTAL

400

100%

Table 6.0 shows the distribution of respondents according to the number of

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
smoking 11-15 sticks, 87 or 22% answered about 1 pack, 20% of the
respondents or 80 of them used to consume 3 to 6 packs and 27 or 7%
responded that they were smoking 7 packs of cigarettes or more per week.

33

TABLE 7. AWARENESS OF RESPONDENTS ON R.A 10351

Average Accumulated Score

Implementation
Objectives
Mechanism
FOR GENERAL
WELFARE

2.885
Average Accumulated
2.64
Score

MEANING
Slightly Informed
MEANING
Slightly
Informed

2.393.99

Slightly
Informed
MAYBE
NOT

FOR BETTER HEALTH

SERVICE PROGRAMS

3.92

MAYBE NOT

FOR INDIVIDUAL HEALTH

STATUS

4.13

MAYBE

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
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.
TABLE 8. LEVEL OF ACCEPTANCE OF RESPONDENTS TO THE LAW

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 betterment of health service programs as the
government gains revenue due to the increase of cigarette price it is 3.92 which also

34

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
youths 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 greater propensity to follow. This goes to show that young
people tend to prioritize their individual welfare rather than of the majority.
TABLE 9. COMPARISON OF CONSUMPTION BEFORE AND UPON R.A 10351
A MONEY BEING SPENT BY RESPONDENTS PER DAY

BEFORE

UPON

DIFFERENCE

Php 50.00 or more

40

27

13

Php 30-49

87

64

23

Php 11-29

103

74

29

Php 10 or less

120

114

Prefer not to spend

50

121

-71

TOTAL

400

400

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
35

74. Also, for those who chose to spend Php30.00 49.00 of their money has
decreased from 87 to 64 respondents.

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
respondents has decreased to 27 respondents.
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
has greatly increased from 50 to 121 respondents upon the implementation.
Generally, it shows that theres a great decrease in the money spent for the
consumption of cigarette from 2012 to 2013.
A. CIGARETTE STICK/PACK BOUGHT BY RESPONDENTS PER
WEEK

BEFORE

UPON

DIFFERENCE

7 Packs or
more

27

13

14

3 - 6 packs

80

47

33

about 1 pack

87

76

11

11 - 15 sticks

85

84

1 - 10 sticks

121

180

-59

TOTAL

400

400

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

36

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
respondents answered but upon the implementation, it has decreased to 76.
Also, the number of respondents who answered 3-6 packs a week has
decreased from 80 to 43 respondents. The respondents number who answered
they 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 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 over-all,
there has been no increase on the consumption of such.
B. REDUCTION OF CONSUMPTION OF CIGARETTES FROM
2012-2103

REDUCED

FREQUENCY PERCENTAGE Rank

No

258

63%

Yes

142

37%

TOTAL

400

100%

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
answered they did not.

37

C. REASON OF REDUCTION OF THE CONSUMPTION OF

CIGARETTES

REASONS OF REDUCTION FREQUENCY PERCENTAGE Rank

Implementation of RA10351

103

72%

Prohibition of Parents

5%

3.5

Health issues

20

14%

Self-discipline

4%

Prohibitions from other entities

(friends, school, work, etc.)

5%

3.5

TOTAL

142

100%

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
prohibition of parents, 5% of prohibition from other entities (i.e. school,
organizations, friends etc) while the remaining 4% reasons it is because of their
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
actually deterred due to the implementation of RA 10351.
TABLE 10. STATUS OF CIGARETTE CONSUMPTION OF THE RESPONDENTS
UPON THE IMPLEMENTATION OF SIN TAX LAW

FREQUENCY

PERCENTAGE Rank

Reduced due to sin

tax

103

26%

Reduced due to
other factors

39

10%

Remained the same

201

50%

38

Increased

57

14%

TOTAL

400

100%

Table 10.0 shows that for 400 youth respondents 201 or 50% has the same amount of
cigarette consumption upon the implementation of R.A. 10351,103 or 26 % has reduced
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
because of other factors.
CHAPTER V
SUMMARY OF FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

This

chapter

presents

the

summary

of

findings,

conclusions

and

recommendations. The researchers were able to formulate the conclusion as well as

recommendation after thorough and implicit analysis of the study and data gathered.

Summary of Findings
The findings of the study reveal the following:
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 old, 57 are 16 years old and 42 are 15 years old.

Data reveals that out of 400 respondents, 275 or 61% are male members of the
youth with 125 females or 31% filling the percentage.

39

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 youths 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 stress reliever was answered by 7 % which was the least.
When researchers made the correlation of age of respondents and their reasons of
engagement into smoking, 15 year-old respondents engaged into smoking primarily
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 societal/parental influence. 18 years old
respondents answer are comparable to 17 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 societal/parental influence with 1%.
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%
40

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 sticks, 87 or 22% answered about 1 pack, and 20% of the respondents or 80
of them used to consume 3 to 6 packs and 27 or 7% responded that they were
smoking 7 packs of cigarettes or more per week.
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.

When the level of awareness is correlated to the level of acceptance of the

41

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 its created for
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 to meet their level of acceptance.

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 those who chose to spend Php30.00 49.00 has decreased from
87 to 64 respondents. 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 respondents has decreased to 27 respondents. 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 has greatly increased
from 50 to 121 respondents upon the implementation. Generally, it shows that
theres a great decrease in the money spent for the consumption of cigarette from
2012 to 2013.

42

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 answered but upon the implementation, it has decreased to 76. Also,
the number of respondents who answered 3-6 packs a week has decreased from 80
to 43 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 prohibition of parents, 6% of prohibition from other entities (i.e. school,
organizations, friends etc) while the remaining 5% reasons is because of their selfdiscipline.

43

Conclusions
The following conclusions are derived from findings.

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 than female ones.

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 certain action would be taken into consideration.

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

44

idea of peer pressure with the fear of rejection as a possible result of not trying what
the group or members of the group is/are asking one to do.

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 about it with regards to its implementation, mechanism and objectives.

45

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

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 peoples acceptability of such even it was created
for them to abstain from their vice.

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.

46

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.
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.
The researchers recommend stronger campaign on parental responsibility over
their children for the age bracket used in this study is usually the beginning stage of

47

engagement in smoking. Parental responsibility plays crucial role on preventing youth in

engagement because parents have first-hand authority on their children.

3. The researchers recommend that the regulations on age restrictions on the

consumption of cigarette smoking shall also have its strengthening by strictly
checking identification of young customers and automatic suspension of business
permits of establishments tolerating the violation along with the strict implementation
of the new Sin Tax Law.
The researchers recommend an implementation of the law 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.

4. The researchers recommend 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 regards to
its objectives, mechanism and implementation is tantamount to the effectiveness of
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

48

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.
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 parity of two variables presented above.

49

BIBLIOGRAPHY

BOOKS

The Wages of Sin Taxes, Chistopher Snowdon, 2012

The Impact of Tobacco taxation on Cigarette Consumption, Cdric Evenor and
Dupont de Rivaltz, December 2006
The Effectiveness of the Law Anthony Allot

THESES / RESEARCH PAPERS

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
An Assessment of the Level of Awareness of the Residents in the Local Affairs of
Barangay IV, Lipa City Malou Levida et al
An Assessment of the Acceptability of the Development Plan on the Taal Volcano
Island Genelyn Barba et al
"Amending the Sin Tax Law," Manasan, Rosario G.,Parel, Danileen Kristel C., 2013
"SIN TAX (HOUSE BILL 5727) SHOULD BE LAGALIZED IN THE REPUBLIC OF
PHILIPPINES," Ceejay Martinez, Myka Kim Abby Padua, Merene, Peter James
Villareal, October 3, 2012
The Impact of Tobacco taxation on Cigarette Consumption, Cdric Evenor and
Dupont de Rivaltz, December 2006

50

"PUBLIC FINANCE IN THE PHILIPPINES," Manasan, Philippine Institute for

Development Studies, 1981
"Amending the Sin Tax Law," Manasana, Rosario G. and Parel, Danileen Kristel C.,
2013
"SIN TAX (HOUSE BILL 5727) SHOULD BE LAGALIZED IN THE REPUBLIC OF
PHILIPPINES," Myka Kim Merene, Abby Padua, Ceejay Martinez, Peter James
Villareal, OCTOBER 2, 2012
"University of the Philippines Manila National Institutes of Health Policy Statement
on 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, The Philippines Best of News, Bernadine Racoma
Health Justice Philippines, Jonathan Mayuga
Effects of the State Children's Health Insurance Program Expansions on Children
with Chronic Health Conditions Amy Davidoff
The Surgeon General's Report on Reducing Tobacco Use, archive.hhs.gov
Aquino Signs Historic Sin Tax Bill into Law, rappler.com, December 20, 2012
Regardless

of

packaging,

all

cigarettes

gmanetwork.com, January 10, 2013

51

are

taxed

the

same

BIR

The System of Categories in Philosophical Thought The Principle of Causality

(Dialectal Materialism, A. Spirkin)
Causality, Jasheet Sekhon, Department of Political Science, University of California,
Berkeley
"Obama's first tax increase: National sin tax is effective April 1," accountingweb.com,
April 1, 2009
Street prices of cigarettes go up as new sin tax takes effect, gmanetwork.com,
January 1, 2013
Liquor

companies

drag

government

to

court

over

new

gmanetwork.com, January 9, 2013

WEBSITES

RA 10351, Official Gazette Philippines, December 28, 2012

Sin Taxes, Official Gazette, Philippines, November 21, 2012
Sin Tax, yourdictionary.com, 2010
Definition of Sin Taxes, e-How.com, 2013
Sin Tax, investopedia.com, 2013
Excise Tax, investopedia.com, 2013
What is Urban?, investorwords.com, 2013
Deterrence Word Web Net, Princeton University
Definition of Terms, Republic 8044, The Youth in Nation-Building Act
Sin Taxes, Investopedia, 2013
"Report: Alcohol in Europe," ec.europa.eu, November 9, 2013

52

'sin

tax'

law,

APPENDICES
A. LETTER OF REQUEST
Polytechnic University of the Philippines
College of Political Science and Public Administration
Department of Political Science

October 30, 2013

Dear Maam/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.
Thank you for your kind consideration.

Respectfully yours,

Bautista, John Robert O.

Pollicar, Paul Jonel J.

_________________________

53

Gamboa, Joelyn Marie G.

Dr. FlorendaFrivaldo
Adviser
B. QUESTIONNAIRE
Polytechnic University of the Philippines
College of Political Science and Public Administration
Department of Political Science

Instruction (Panuto):

a.
Please check the answer most applicable to you on the spaces provided.
(Mangyaring lagyan ng tsek () ang patlang na pinakana-aangkop sa iyong sagot.)
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)

_____ 15
2.

_____ 16

_____18

_____19

Gender (Kasarian)

_____ Male (Lalaki)

3.

_____ 17

_____ Female (Babae)

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

54

sa mga sumusunod na tanong sa patlang na inilaan. Ibahagi ang iyong pranka,

tapat at taus-pusong sagot.)
I.
Reasons why you engage in smoking (Mga dahilan kung bakit napasok sa
paninigarilyo)
1.

Why do you smoke? (Bakit ka naninigarilyo?)

_____ Curiosity (Kuryosidad)

_____ Peer Pressure (Impluwensya ng mga Kaibigan)
_____ Past-Time (Pampalipas Oras)
_____ Stress Reliever (Pagpapaginhawa)
_____ Societal/Parental Influence (Impluwensya ng mga Magulang)
Others (Please specify) [Iba pa (Tukuyin)]: _______________
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?)

_____ Php 50.00 or more (Php 50.00 o higit pa)

_____ Php 30- 49 (Php 30-49)
_____ Php 10 29 (Php 10-29)
_____ Php 9 or less (Php 9 o mas mababa)
_____ I prefer not to spend (Mas nanaisin kong hindi gumastos)

2.2

How many sticks do you consume per week? (Gaano karaming stik ng
sigarilyo ang kaya mong ubusin BAWAT LINGGO

_____ 7 packs or more (7 pakete o higit pa)

_____ 3-6 packs (3-6 pakete)
_____ about 1 pack (nasa 1 pakete)
_____ 11-15 sticks (11-15 na stik)
_____ 1-10 stick/s (1-10 na stik)

III.

Awareness of RA 10351 otherwise known as the Sin Tax Law (Kamalayan sa

RA 10352 o mas kilala na Sin Tax Law)

55

Very Well
Informed
(Alam na
Alam)

Well
Informed
(Alam)

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
56

Fairly
Informed
(May
sapat na
kaalaman
)

Slightly
Informed
(Alam
nang
Bahagya

Not
Informed
(Hindi
Alam)

(May kaalaman ka
ba kung PAANO
ipinapatupad ang
batas?)]

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?)

Definitely
(Oo)

Maybe
(Maaari)

1. If the law is created for

the general welfare,
would you still follow it
even if it will make you
sacrifice your vices?
( Kung ang batas ay
nilikha para sa
PANGKALAHATANG
KAGALINGAN,
susundin mo pa din
ba ito kahit
magagawa nitong
isakripisyo ang iyong
mga bisyo?)
2. If the law is created to
improve the delivery
of health-service in
your community,
would you still follow it
even if it will make you
sacrifice your vices?

57

Maybe
Not
(Maaaring
Hindi)

Definitely
Not
(Hindi)

I prefer
not to
answer
(Mas
nanaisin
ko ang
hindi
pagsagot)

(Kung ang batas ay

nilikha upang
MAPABUTI ANG
PAGHAHATID NG
MGA SERBISYONG
PANGKALUSUGAN
SA IYONG
KOMUNIDAD,
susundin mo pa din
ba ito kahit
magagawa nitong
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 youths 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?)

_____ Php 50.00 or more (Php 50.00 o higit pa)

_____ Php 30- 49 (Php 30-49)
58

_____ Php 10 29 (Php 10-29)

_____ Php 9 or less (Php 9 o mas mababa)
_____ I prefer not to spend (Mas nanaisin kong hindi gumastos)
5.2

How many sticks do you consume per week? (Gaano karaming stik ng
sigarilyo ang kaya mong ubusin BAWAT LINGGO

_____ 7 packs or more (7 pakete o higit pa)

_____ 3-6 packs (3-6 pakete)
_____ about 1 pack (nasa 1 pakete)
_____ 11-15 sticks (11-15 na stik)
_____ 1-10 stick/s (1-10 na stik)
5.3 Based on your self-assessment, did your cigarette consumption reduced from
the transition of 2012 to 2013?
____Yes (Oo)

______No (Hindi)

If you answered YES, proceed here

(Kung Oo ang iyong sagot )

If you answered NO, proceed here(Kung

Hindi ang iyong sagot)

What was the reason of the reduction of

your cigarette consumption?(Ano ang
nagging dahilan ng pagbawas ng iyong
paninigarilyo?)

How was your cigarette consumption for

the transition period 2012 to 2013? (Ang
iyong paninigarilyo ba mula 2012 -2013
ay )
____Stay the same(Nanatiling parehas)
____Decreased(Nadagdagan)

____ Implementation of Sin Tax Law

(Implementasyon ng Sin Tax Law)
____ Prohibitions from
parents(Pagbabawal ng magulang)
____ Health issues(Mga isyu sa
kalusugan)
____ Self-discipline(disiplina sa sarili)
____ Prohibitions from other
relationships (friends, relatives,
schools, association etc.)(Pagbabawal
ng iba (kaibigan, kamaganak,paaralan,trabaho etc.)
Others, please specify:______________

If decreased for what reason?(Kung

nadagdagan,sa anong kadahilanan)
___ Addiction(Adiksyon)
___Habit(Nakaugalian)
___Physical and Mental Effects (sore
throat, dry mouth, depression and lack of
energy)(Mga epektong pang pisikal at
mental (tuyong lalamunan,nanunuyong
labi, depresyon at panghihina))
___ Failed so many times
before(Nasubukan ngunit nabigong
59

pagbawas ng paninigarilyo)
___ Influenced from smokers around(
Impluwensiya ng mga naninigarilyo sa
paligid)

60

C. CERTIFICATION OF EDITING

61

CURRICULUM VITAE
JOHN ROBERT OMOSURA BAUTISTA
#26 Ilang Ilang St. Maricaban Pasay City
johnrobertbautista@gmail.com
+63905-266-8719
PERSONAL INFORMATION

Date of Birth:

April 25, 1991

Place of Birth:

Manila

Age:

23

Sex:

Male

Height:

58

Weight:

80 kgs

Civil Status:

Single

Religion:

Catholic

EDUCATIONAL BACKGROUND
Tertiary

Polytechnic University of the Philippines

Bachelor in Political Science
2010-2014

Secondary

PAG-ASA National High School

Das Marinas, Cavite
2006-2010

Primary

Holy Redeemer School of Dasmarias Cavite

Das Marinas, Cavite
2000-2006

SEMINARS ATTENDED

62

January 2014:

Click the Link: Mainstreaming Academe-Community Partnership

Towards Participative Governance, ORGANIZER,
Polytechnic
University of the Philippines, Sta. Mesa, Manila

March 2013:

Upload: The 2013 Voters Education, Senatorial Candidates Forum

and Presentation of Legislative Agenda, ORGANIZER, Polytechnic
University of the Philippines, Sta. Mesa

March 2013:

National Paper Conference on Public Administration Polytechnic

University of the Philippines, Sta. Mesa, Manila

August 2012:

Philippine-China Territorial and Maritime Dispute: Prospects for

Conflict
Resolution
and
Constructive
Engagement
University of the Philippines, Diliman, Quezon City

December 2010:

Republiko: Republika, ang Publiko at Ako

University of the Philippines, Diliman, Quezon City

AFFILIATION

PUP Political Science Society

Active Member 2010 2014
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.

John Robert O. Bautista

63

JOELYN MARIE GONZALES GAMBOA

658-A Boni Avenue Mandaluyong City
gamboajmg@yahoo.com
PERSONAL INFORMATION

Date of Birth:

September 17, 1994

Place of Birth:

Mandaluyong City

Age:

19

Sex:

Female

Height:

52

Weight:

56 kg

Civil Status:

Single

Religion:

Catholic

Father:

Joel N. Gamboa

Mother:

Marieta G. Gamboa

EDUCATIONAL BACKGROUND
Tertiary

Polytechnic University of the Philippines

Sta. Mesa, Manila
Bachelor in Political Science
2010-2014

Secondary

Rizal Technological University Laboratory

Boni Avenue, Mandaluyong City
2006-2010

Primary

Addition Hills Elementary School

San Juan, Metro Manila
2000-2006

SEMINARS ATTENDED

64

February 2014:
March 2013:
March 2013:
March 2013:

CPAG-CPSPA Leadership Conference, Accenture Room, PUP

Manila
The Substance of International Politics and the Methodology of
Comparative Foreign Policy, Tahanan ng Alumni Hall, PUP
"Upload 2013: Make your Voice Trend" Senatorial Forum and
Presentation of Legislative Agendas, Claro M. Recto Hall, PUP
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:
October 2012:

The Rundown 2013, GT Toyota Auditorium, UP-Diliman

Backdoor Issues: Social Dialogue with Sen. Antonio Trillanes IV,
Claro M. Recto Hall, PUP
A Forum on PHILIPPINE-CHINA Territorial Maritime Dispute,
Bulwagang Salaam, Romulo Hall, UP-Diliman
Republiko: Ang Republika, ang Publiko at Ako, UP-Diliman Film
Center

August 2012:
December 2010:

AFFILIATION
PUP School of Debaters
Finance Director, Grand Masters Council
March 2013-2014
PUP - Political Science Society
Treasurer, Executive Committee June 2013 2014
Active Member
June 2010 2013
Kapatiran ng Talino at Galing
Member
June 2010 2012

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.

Joelyn Marie G. Gamboa

65

66

PAUL JONEL JIMENEZ POLLICAR

Block 26 Lot 14 Phase 2 Area 1, Kaunlaran Vill. Navotas City
pauljonelpollicar@gmail.com
+63916-822-3521
PERSONAL INFORMATION

Date of Birth:

October 25, 1993

Place of Birth:

Navotas

Age:

20

Sex:

Male

Height:

56

Weight:

62 kgs

Civil Status:

Single

Religion:

Roman Catholic

EDUCATIONAL BACKGROUND
Tertiary

Polytechnic University of the Philippines

Bachelor in Political Science
2010-2014

Secondary

M. B. Asistio Sr. High School

Pampano St. Caloocan City
2006-2010

Primary

Imelda Elementary School

Larangay St. Malabon City
2000-2006

SEMINARS ATTENDED

January 2014:

Click the Link: Mainstreaming Academe-Community Partnership

Towards Participative Governance, ORGANIZER,
Polytechnic
University of the Philippines, Sta. Mesa, Manila

67

March 2013:

Upload: The 2013 Voters Education, Senatorial Candidates Forum

and Presentation of Legislative Agenda, ORGANIZER, Polytechnic
University of the Philippines, Sta. Mesa

March 2013:

National Paper Conference on Public Administration Polytechnic

University of the Philippines, Sta. Mesa, Manila

August 2012:

December 2010:

Philippine-China Territorial and Maritime Dispute: Prospects for

Conflict
Resolution
and
Constructive
Engagement
University of the Philippines, Diliman, Quezon City
Republiko: Republika, ang Publiko at Ako
University of the Philippines, Diliman, Quezon City

AFFILIATION

PUP Political Science Society

President, Executive Committee 2013-2014
Active Member 2010 2013
School of Debaters
Director for Communications, Grandmasters 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.

Paul Jonel J. Pollicar

68