Perception of Multi-Sectoral Groups On The Implementation of Tax Reform For Acceleration and Inclusion (Train) Law: An Assessment

P O LY T E C H N I C U N I V E R S I T Y O F T H E P H I L I P P I N E S
CHAPTER 1
THE PROBLEM AND ITS BACKGROUND
This chapter presents the introduction, background of the study, statement of the
problem, significance of the study, scope and limitation, and definition of terms.
INTRODUCTION
The TRAIN Law will affect every single one of us, big time and it will change our
lives.
Us Filipinos usually love to have meryenda every afternoon to subtly unwind and talk
to our families to catch up, and it won’t be complete without eating sugary foods and sodas
or juices. Be that as may it, we might be decreasing the time we spend with family on our
hapon meryendas because those beverages that include sugar will now have a higher tax
than before making it less accessible for an average family due to the Tax Reform for
Acceleration and Inclusion (TRAIN). It is the first package of the Comprehensive Tax
Reform Program (CTRP) envisioned by President Duterte’s administration, which seeks to
to correct a number of deficiencies in the tax system to make it simpler, fairer, and more
efficient.
The goal of the first package of the Comprehensive Tax Reform Program (CTRP) or
TRAIN is to create a more just, simple, and more effective system of tax collection, as per
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the constitution, where the rich will have a bigger contribution and the poor will benefit
more from the government’s programs and services.
19th of December 2017, at Malacañang's Ceremonial Hall, President of the Republic
of the Philippines, Rodrigo Roa Duterte signed the Republic Act 10963 or the TRAIN Law
as a priority measure of the administration which took effect on the 1 st day of January 2018.
It will lower the personal income tax and impose higher tax on fuel, cars, sugary beverages
and tobacco to fund the infrastructure and development project of the government like the
Build, Build, Build Infrastructure program and other socio-economic programs.
According to the Department of Finance’s index on the TRAIN Law:
TRAIN lowers personal income tax (PIT) for all taxpayers except the richest. Under
TRAIN, those with annual taxable income below P250,000 are exempt from paying PIT,
while the rest of taxpayers, except the richest, will see lower tax rates ranging from 15% to
30% by 2023. To maintain progressivity, the top individual taxpayers whose annual taxable
income exceeds P8 million, face a higher tax rate from the current 32% to 35%.
Currently, a person who has a taxable income of P500,000 annually is taxed at 32% at
the margin. TRAIN will bring this down to 25% in 2018, and will be further brought down
20% after five years.
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Minimum wage earners will continue to be exempted from income taxes as their
income falls below P250,000. In addition, the new tax structure will address the current
problem wherein going a peso above the minimum wage will result in a lower effective
take home pay, thereby discouraging minimum wage earners to accept incremental wage
increases and keeping them in an artificial minimum wage trap.
The simplified tax system will increase the take home pay of most individuals and
encourage compliance. Self-employed and professionals (SEPs) with gross sales below the
VAT threshold now have the option to pay a simpler 8% flat tax in lieu of income and
percentage tax, while those above the VAT threshold will follow the PIT schedule.
The SSB excise tax will help promote a healthier Philippines. Along with the
Department of Health (DOH), DOF supports this as part of a comprehensive health
measure aimed to curb the consumption of SSBs and address the worsening number of
diabetes and obesity cases in the country, while raising revenue for complementary health
programs that address these problems. This is a measure that is meant to encourage
consumption of healthier products, to raise public awareness of the harms of SSBs, and to
help incentivize the industry to develop healthier products and complements.
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Why impose a tax on SSBs?
● Most of the sugar-sweetened beverage, with some notable exceptions provide
unnecessary or empty calories with little or no nutrition. SSBs are not a substitute for
healthy foods such as fruits and rice.
● SSBs are relatively affordable especially to children and the poor who are the most
vulnerable to its negative effects on health.
● SSB products are easily accessible and can be found in almost any store, unlike other
sweetened products. Most often, the poor and the children are not aware of their
consequences.
Common examples of SSB products include carbonated beverages, sports and energy
drinks, and sweetened juice drinks. Under TRAIN, an excise rate of P6 per liter will be
taxed on drinks containing caloric or non-caloric sweetener, and P12 per liter on drinks
containing high-fructose corn syrup. 3-in-1 coffee and milk are exempt from this tax.
Consumption of SSBs, mostly softdrinks, is significantly linked to high incidences of
overweight, obesity, and diabetes worldwide, including in low and middle-income
countries. National Nutrition Survey (2003-2015) indicates an increasing trend of
overweight or obese Filipinos through the years and across age groups, especially among
the poor.
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In addition, habitual consumption of SSB is associated with greater incidence of Type
2 diabetes. According to the International Diabetes Foundation, there are around 3.5 million
cases of diabetes in the Philippines. In 2015, government reimbursements on hemodialysis
totaled to about P7.4 billion covering 1.1 million patients. This is considerably high
spending for PhilHealth especially on benefit payout for diseases that are preventable with
evidence-based and recommended public policy interventions. In total, around P300 billion
is spent annually by diabetic patients on maintenance medicine and operations. The
government needs sufficient revenues to fund diabetes treatment as inaction will worsen
these problems.
The SSB excise tax, as a health measure, will encourage individuals and families to
make healthy choices to ensure a healthier and more productive population. To complement
the SSB excise tax, there are also non-tax measures organized around the Health in All
Policies approach. This strategy is envisioned to include regulatory measures on marketing,
mandatory labeling, information and advocacy measures for health promotion, and
improved nutrition literacy among Filipinos.
TRAIN simplifies the excise tax on automobiles, but lower-priced cars continue to be
taxed at lower rates while more expensive cars are taxed at higher rates. This excise will
raise revenue in a very progressive manner as the richer buyers tend to own more and
expensive cars compared to those who earn less.
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When we consider the TRAIN as a package, the increase in take home pay from the
personal income tax reduction will be more than enough to offset the increase in prices
resulting from adjustments in excise taxes. For example, those who will purchase a Vios
will be able to save P16,122 despite the increases in taxes, and those who buy an Innova
will save around P29,923 even if they buy a car with the new rates. For a Vios, this
translates to only an additional P183 in monthly amortization assuming a standard loan
term of five years. This implies that for a typical buyer, the additional take home pay from
the PIT reform will more than fully offset the increase in amortization.
TRAIN increases the excise of petroleum products, which has not been adjusted since
1997. The non-indexation of fuel excise tax to inflation has eroded the revenues collected
by P140 billion per year in 2016 prices.
Fuel excise is wrongly perceived to be anti-poor. Based on the Family Income and
Expenditure Survey (FIES) 2015, the top 10% richest households consume 51% of total
fuel consumption. The top 1% richest households consume 13%, which is equivalent to the
aggregate consumption of the bottom 50% of households. Clearly, this is a tax that will
affect the rich far more than the poor, given their greater oil consumption than the poor.
The Duterte administration is also doing this to address environmental and health
concerns. By taxing dirty fuel correctly, we are also investing in a more sustainable future
for our country.

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One consequence of exempting diesel from excise is the shift from gasoline to diesel
automobiles. For instance, prior to exempting diesel in 2005, there was slightly more
gasoline sport utility vehicles than diesel SUVs. Over time, with cheaper diesel prices,
consumers shifted to diesel SUVs. As of 2013, some 72% of newly registered SUVs are
diesel powered compared to 28% of gasoline. This is basically giving tax breaks to rich
people who can afford to buy SUVs.
Expanding the VAT base and adjusting excise taxes would raise prices of some
commodities faced by consumers, but this will be minimal or moderate and only temporary.
DOF estimates around 0.73 percentage point increase in inflation during the first year of
implementation with the impact tapering off over time. Food prices may increase by up to
0.73 percentage point, transportation up to 2.8 percentage point, and electricity up to 0.7
percentage point.
The Philippines has one of the highest VAT rates but also the highest number of
exemptions in the Southeast Asia region. Consequently, the Philippines collect the same
amount of VAT revenues as a percentage of the economy as that of Thailand despite only
imposing a 7% VAT rate, while the Philippines is at 12%.
These tax exemptions have been given to many sectors and were supposedly very
well meaning. However, these exemptions have also created much confusion, complexity,
and discretion in our tax system resulting in leakages and opening doors for negotiation,
corruption, and tax evasion.
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The truth is, these exemptions are not free and someone pays for them, and it is most
often the poor who pays as they are deprived of quality public service necessary to
accelerate their graduation out of poverty.
TRAIN aims to clean up the VAT system to make it fairer and simpler and lower the
cost of compliance for both the taxpayers and tax administrators. This is achieved by
limiting VAT exemptions to necessities such as raw agriculture food, education, and health.
This does not mean that the benefits the poor rightly deserve will be removed. The Duterte
administration commits to use the budget to provide targeted transfers and programs that
are more transparent and accountable. The administration will direct the way to protect the
poor and vulnerable compared to the tax exemptions and blind subsidies that are inefficient
and largely beneficial to the rich since they have higher purchasing power.
TRAIN repeals 54 out of 61 special laws with non-essential VAT exemptions, thereby
making the system fairer. Purchases of senior citizens and persons with disabilities,
however, will continue to be exempt from VAT. Housing that cost below P2 million will be
exempt from VAT beginning 2021, while medicines for diabetes, high cholesterol, and
hypertension will be exempt beginning 2019.
The reform also aims to limit the VAT zero-rating to direct exporters who actually
export goods out of the country. This will be implemented together with an enhanced VAT
refund system that will provide timely cash refunds to exporters.
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In the current system, the tax rates can reach up to 20% of the net estate value and up
to 15% on net donations. TRAIN seeks to simplify this. Estate and donor’s tax will be
lowered and harmonized so it does not matter if the person passed away, donated a
property, or simply wants to transfer a property. This will result in loss revenues but the key
here is to make the land market more efficient so that the land will go to its best use.
Estate Tax - Instead of having a complicated tax schedule with different rates, TRAIN
reduces and restructures the estate tax to a low and single tax rate of 6% based on the net
value of the estate with a standard deduction of P5 million and exemption for the first P10
million for the family home.
Donor Tax - TRAIN also simplifies the payment of donor’s taxes to a single tax rate
of 6% of net donations is imposed for gifts above P250,000 yearly regardless of
relationship to the donor. However, upon the implementation of the law, the organization
Bantay Konsumer, Kalsada, Kuryente (BK3) called out Malacañang to clear up and release
the implementing rules and regulations of the said law immediately as it may cause ruckus
and confusion, BK3’s Convenor Louie Montemar stated.
Having said that, this study will assess the views and opinions of different multi-
sectoral groups regarding the implementation of the new law, Tax Reform for Acceleration
and Inclusion (TRAIN).
BACKGROUND OF THE STUDY

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The Republic Act No 10963 or Tax Reform for Acceleration and Inclusion (TRAIN)
is the first package of the Comprehensive Tax Reform Program (CTRP) envisioned by the
President Duterte's administration. It addresses several weaknesses of the old tax system by
lowering and simplifying personal income taxes, simplifying estate and donor's taxes,
expanding the value- added tax (VAT) base, adjusting oil and automobile excise taxes, and
introducing excise tax on sugar-sweetened beverages.
How does it distinguish from the old CTRP (passed in 1997) during the Fidel Ramos
administration as well as Cory Aquino's 1986 Tax Reform?
The old tax system is inequitable and complex and inefficient - with numerous
exceptions and other special treatments that are sources of leakages and have opened doors
for negotiation, discretion, corruption and tax evasion. Among of this are individual income
tax system that is unfair and inequitable, corporate taxation that is unfair and
uncompetitive, redundancy of nontransparent fiscal incentive resulting in incalculable
revenues forgone, specific excise taxes that are not adjustable to inflation leading to
revenue erosion (petroleum products) low taxes for good that impose a higher cost to
society than what their price show (alcohol, tobacco, unhealthy food),well - intended laws
that ironically abet tax evasion (law on secrecy of bank deposits), and make tax compliance
difficult.
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So a simpler, fairer and more efficient tax system is needed to promote investment,
create jobs and reduce poverty. Not reforming the tax system will deprive the poor of the
necessary social services and infrastructure that can lift the out of poverty and make them
more productive contributors to society (Dominguez- Sec. of Finance). TRAIN law seeks
to correct a number of deficiencies in the tax system to make it simpler, fairer, more
efficient and reduce inequality towards prosperity for all.
In line with these, this research focuses on the perception of the multi sector groups
especially the Business sector, Education sector, Health sector and Media sector on the
implementation of TRAIN Law and its impact. This study call for the issues and problems
may encounter during its implementation, starting this year 2018. Though these reforms are
designed to be pro- poor and ensure the benefits of the tax reform to the Filipinos (Pres.
Duterte - SONA 2017), it’s somehow show unequal benefits to the different sectors in the
country.
The reduction of income taxes must go hand in hand with increasing the excise taxes
on petroleum products, automobiles, tobacco, and alcohol as well as the introduction of an
excise tax on sugar-sweetened beverages. And also the broadening of the base for value-
added tax (VAT).
Thus, this research will also focus on the different recommendations (if any) they saw
to resolve the problem in the implementation of TRAIN Law.
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STATEMENT OF THE PROBLEM
This study will cover the assessment on the implementation of Tax Reform for
Acceleration and Inclusion (TRAIN) Law under the perception of the following multi-
sectoral groups and will try to answer the following questions: Business Sector, Education
Sector, Health Sector, and Media Sector.
1. What is the profile of the respondents in terms of the following:

a. Age
b. Gender
c. Civil Status
d. Employment Status
e. Monthly Income
f. Monthly Allowance
2. What is the level of awareness of the respondents in the implementation of R.A
10963?
3. What is the perception of the respondent on the implementation of some of its
provisions?
4. What are the problems that the respondents may encounter during its
implementation?
5. What are the recommendations to possibly resolve the problem/s?
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HYPOTHESES
The multi-sectoral groups agree to be benefited by the implementation of Tax Reform
for Acceleration and Inclusion (TRAIN) Law.

The multi-sectoral groups disagree to be benefited by the implementation of Tax
Reform for Acceleration and Inclusion (TRAIN) Law.
THEORETICAL FRAMEWORK
According to Joseph E. Stiglitz of Princeton University, the inefficiencies associated
with a tax system what economists' call the dead weight loss of the tax system are
associated with the marginal tax rates, the extra tax an individual pays for the extra dollar
of income. This determines the extent to which the tax system distorts the decision of
whether to work more, to retire later, to stay in school longer, or to save more. Our tax
system has been criticized for its high marginal tax rates, though the levels today are far
lower than they were some years ago.
Second, any tax system that taxes different incomes whether income to different
individuals or income received in different forms opens itself to the possibility of what we
call tax arbitrage, the attempt to change the form in which transactions occur, or to engage
in transactions the purpose of which is to reduce total tax liabilities. Let me illustrate.
Because capital gains are taxed at a lower rate than ordinary income, there is an incentive
for individuals to attempt to reap their returns in the form of capital gains. In an inflationary
period, real estate values are often much higher than the depreciated basis of an asset. If an
individual who is at a low income tax bracket sells his real estate to a high bracket
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individual, the former will have to pay a tax on his capital gain; but this is more than offset
by the advantages arising from the higher depreciation allowances accruing to the high tax
individual. In these circumstances, the tax system thus gives rise to an incentive to churn
assets.
The third basic fact concerning the effects of taxation is a simple and seemingly
obvious one, but one which has been obfuscated in the current debate: it is individuals who
bear all taxes. Corporations may pay taxes, but ultimately, the burden of all taxation must
rest upon individuals the managers or workers of the corporation, the shareholders, or the
customers.
The fourth basic fact concerning the assessment of the effects of taxation is that the
effects of any tax cannot be assessed in isolation: it is the impact of the whole tax structure
which is relevant. This is true with respect to an evaluation of both the efficiency and
equity consequences. Thus, the marginal tax rate which is relevant for distorting individual
behavior is not just the rate imposed by the federal income tax, but the total marginal rate,
taking into account social security taxes (and benefits), state income taxes, and sales taxes.
The final basic fact that is particularly important in assessing the consequences of tax
changes is that taxes on capital assets are capitalized; that is, the price of existing assets
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reflects future anticipated tax changes. Thus, if there are particular assets which are taxed at
higher (or lower) rates than other assets, it is not the current owners who bear the burden of
the tax (or receive the benefits), but the owners of the asset at the time the tax was imposed
(or the favorable treatment granted). As a consequence, changes in the tax treatment o
particular capital assets may have enormous effects on current owners of assets. Moreover,
removing the favorable treatment accorded some class of assets does not necessarily
remove the inequity created when the favorable treatment was granted, but may compound
the inequities: for the current owner, who is hurt by the removal of the favorable treatment,
may well not be the same individual who owned it at the time the favorable treatment was
granted. Conversely, removing the discriminatory treatment on some class of assets may
not provide compensation for those who incurred losses at the time the discriminatory
treatment was imposed.
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CONCEPTUAL FRAMEWORK
INPUT
Randomly selected control group
Character Profile of the Respondents
1. Age
2. Gender
3. Civil Status
4. Monthly income/allowance
PROCESS
Gather info on the ff. thru survey
1. Level of awareness on the TRAIN Law
2. Perceptions
3. Recommendation
OUTPUT
Perception of multi-sectoral groups on the
implementation of the TRAIN law synthesis
Figure 1. Conceptual Framework
Figure 1 illustrates the framework of the study. The conceptual framework consists of
input, process, and output. The input consists of data gathered which are demographic
profile of the respondents, their awareness of the law and the effect of the law to them. The
inputs were processed through the administration of questionnaires, tallying, interpretation,
and analysis of data. Based from the results, the research study’s output will reveal the
perceptions of different muti-sectoral groups on the implementation of TRAIN Law.
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SIGNIFICANCE OF THE STUDY
The findings which this study will reveal may benefit certain group and the benefits
they may be able to gain as follows:
To Government Officials
To have a better look at how the various sectors mentioned are reacting and receiving
the newly implemented law and deeper understanding at how the average living standard of
the Philippines’ population change to apply relevant precise action.
To Foreign Investors
The study will be their guide to know the possible effects of the Tax Reform for
Acceleration and Inclusion (TRAIN) Law in the Philippine Securities Market. This will
serve as information whether to take the risk of investing or losing the chance of it.
To Community
This study help raise their awareness regarding the Tax Reform for Acceleration and
Inclusion (TRAIN) Law and how the whole community will affect their daily normal living
activities, decision making, and future possible ventures and to appreciate the law through
perceiving it from different angles. The research will be based from the perspective of the
most affected and well-informed citizens not just from the bias media, which are commonly
mistaken to serves as valid reports.
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To Future Researchers
This study will help the further studies of future researchers regarding the future
impacts Tax Reform for Acceleration and Inclusion (TRAIN) Law. This can serve as an
accurate reference for more improvement to be done in their study.
SCOPE AND LIMITATION
Scope
The scope of the study involves perception of multi-sectoral groups composed of
Business Sector, Educational Sector, Health Sector, and Media Sector. 25 respondents will
come from each sector.
Limitation
This study is limited to respondents coming from the Business Sector that are
employed professionals whose age ranges to 23 years old and above, working on
commercial enterprises located along Metro Manila, Philippines. Researchers will reach
out to Educational Sector through professors and enrolled 3 rd year college students of
Polytechnic University of the Philippines, Manila branch, Mabini Campus, academic year
2017-2018, under the curriculum of Bachelor in Banking and Finance. Health Sector will
be sought through respondents from medical clinics coming from different barangays along
the researchers’ living area. The Media Sector will encompass employees that have media
related professions.
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DEFINITION OF TERMS
 CTRP - Comprehensive Tax Reform Program

 DOF – Department of Finance
 DOH – Department of Health
 EU – European Union
 FIES – Family Income Expenditure Survey
 OECD – Organization for Economic Co-Operation and Development
 PIT – Personal Income Tax
 SEPs – Self-employed and Professionals
 SSBs – Sugar-Sweetened Beverages
 SUV – Sport Utility Vehicle
 TRAIN – Tax Reform for Acceleration and Inclusion [Law]
 VAT – Value Added Tax
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CHAPTER II
REVIEW OF RELATED LITERATURE AND STUDY
This chapter presents the related literature and studies after the thorough and in-depth
search done by the researchers.
LOCAL LITERATURE
“The Tax Reform for Acceleration and Inclusion (TRAIN) is the first package of the
comprehensive tax reform program (CTRP) envisioned by President Duterte’s
administration, which seeks to correct a number of deficiencies in the tax system to make it
simpler, fairer, and more efficient. It also includes mitigating measures that are designed to
redistribute some of the gains to the poor.” (Department of Finance, 2017)
According to the Department of Finance, the TRAIN Law will be more convenient
than the past tax system. In this tax system, the one who will benefits the most is the needy.
Through TRAIN Law, every citizen will be funding on the infrastructure and social
services so that the Philippines can eliminate the problem on poverty.
“The tax reform will be able to fund investments in education, achieving a more
conducive learning environment with the ideal teacher-to-student ratio and classroom-to-
student ratio. Achieve the 100% enrollment and completion rates, Build 113,553
more classrooms and Hire 181,980 more teachers between 2017 and 2020.
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With the tax reform, we can invest more in our country's healthcare by providing
better services and facilities, upgrade 704 local hospitals and establish 25 local hospitals,
achieve 100% PhilHealth coverage at higher quality of services, upgrade and/or relocate
263 rural and urban health units to disaster-resilient facilities, build 15,988 new barangay
health stations, build 2,424 new rural health units and urban health centers and between
2017 and 2022, hire an additional 2,424 doctors, 29,466 nurses, 1,114 dentists, 3,288
pharmacists, 2,682 medical technologists, 911 public health associates, and 2,497UHC
implementers.” (Department of Finance, 2017)
LOCAL STUDY
“One of the main intentions of this new law is to update our antiquated income tax
system. Being the largest source of government collection, the income tax system will play
a crucial role in realizing the government’s target collection.” (Rogienel Reyes, 2017)
According to Reyes, income tax is the largest source of government collection. This is
where the budget of the government came from, to finance the country’s demands.
However it is the most crucial role in the government’s target collection. So if the income
tax will be lowered, the budget of the economy of the Philippines will be lowered too. So,
the government should be wise in budgeting it.
“The TRAIN proves to be as appealing to most entrepreneurs as it is to employees
because of one thing: its provision on the Value-Added Tax (VAT) exempt threshold on the
sale of goods and services. It raises the said threshold from Php1.9 million to Php3 million
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— exempting businesses whose total annual sales are at Php3 million and below from
paying VAT.
This tax relief will benefit micro, small, and medium enterprises, which, according to
the Senate, represent 98% of all registered businesses in the country. Allowing businesses
to thrive paves the way for more infrastructure and jobs, which extends the benefits of
TRAIN to the unemployed and non-taxpayers.” (Salarium, 2018)
“The Tax Reform for Acceleration and Inclusion (TRAIN) law, which will take effect
on January 1,2018, is seen to slash prices of luxury vehicles, also known as toys of the rich.
On the other hand, prices of basic utility cars, which salaried workers and middle-level
executives buy, are expected to go up. Under the TRAIN law, vehicles with a net
manufacturer’s price of up to P600,000 will be taxed at four percent, 10 percent for those
with a producer’s price of P600,000 to P1 million, 20 percent for those with a price of P1
million to P4 million, and 50 percent for those with a manufacturer’s price above P4
million.” (Jess Diaz, 2017)
According to Jess Diaz, different vehicles that cost above 2 million pesos would see a
reduction on the suggested retail price because the tax will be lower because of the tax
reform law laid on them. If this will happen, many people can afford to the buy a brand
new car.
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The DOF said “oil increase done by companies on Jan. 1 might be considered
profiteering” as the “excise is paid at the port of importation or refinery.” It added that it
would take a few days for the 2017 oil stock to be used up.
“The World Health Organization praised the Philippine government for imposing
higher taxes on sugar-sweetened drinks, saying that the move was a “great step forward in
protecting the health of Filipinos.” (Gilbert R. Felongco 2017)
According to Felongco, this is a good idea of the government to put a higher price for
the sugar sweetened beverages. Sugar sweetened beverages are drinks with added sugar,
which included soft drinks, sports and energy drinks and sweetened juice drinks that
provide empty calories with little or no nutrition. Tax Reform for Acceleration and
Inclusion (TRAIN) Act was ordered implemented recently by President Rodrigo Duterte. It
provides a Peso 6 per litre (approximately 14 per cent increase in price) for caloric and
non-caloric sweetened beverages. Sugar sweetened beverages tax can reduce the
consumption and the higher possibility a person can be obese/diabetic.
FOREIGN LITERATURE
As Adam Smith has put forth in his book The Wealth of Nations, one
of the Canons of Taxation states that “the subjects of every state ought to contribute
towards the support of the government as nearly as possible, in proportion to their
respective abilities; that is, on proportion to the revenue which they respectively enjoy
under the protection of the state”.

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In a book released by the Organization for Economic Co-Operation and Development
(OECD), the progressivity of the personal income tax depends very strongly on the level of
the tax threshold (the level of income at which an individual starts paying personal income
tax). Thus, it is impossible to broaden the progressivity of the income tax.
It also cited that increasing marginal rates is another feature that influences the
progressivity of income taxation whereby highly progressive income tax rates reduce
incentives to work and to invest in human capital. Lower innovative activity and
productivity may also be the result of migration of high-skilled and high-income earners to
avoid increased average tax rates resulting from excessive high top marginal rates (OECD,
citing Hohansson et al., 2008). The OECD cautioned that incentives for tax avoidance and
tax evasion may also be increased with high progressivity and high tax levels, contributing
to larger informal economy, which may eventually reduce tax revenues and undermine the
fairness of the system.
FOREIGN STUDY
Taxation and tax reforms have been primarily used as policy instruments to achieve a
set of economic and fiscal goals. According to Rao (2014), tax reforms are generally
undertaken to improve the efficiency of tax administration and to maximize the economic
and social benefits that can be achieved through the tax system.
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A reading of the AEC Blueprint shows that while there is a long list of things to-do in
the areas of legislation and policy, the Blueprint is relatively silent in the matter of tax
regimes. This could be justified by the Declaration whereby the head of States recognize
that the “different levels of development within ASEAN require some flexibility as ASEAN
moves towards a more integrated and interdependent future”.
Moreover, the European Union which existed since 192 has skirted the issues on a
uniform tax system among member-States. The EU website publishes that “National
governments are responsible for raising taxes and setting tax rates. The amount of tax you
pay is therefore decided by your national government, not the EU”.
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SYNTHESES OF RELATED LITERATURE AND STUDIES
The TRAIN Law will help a lot on improving of our country. There will be
improvement in the education sector, business sector, health sector and the media. All in all
there’s a positive and negative perspective of every people about TRAIN Law. This will
help to improve not only the country’s economy but the lifestyle of every Filipino citizen.
The TRAIN Law will be an advantage for the business sector especially to those who
are selling the goods that covered by this law. By this, they will get a chance to earn more.
In public and private sector; the micro, small, and medium enterprises will be more
profitable which is 98% of the business sector on the Philippines.
The TRAIN Law will lower the Income tax but it will make the good’s price high.
The gasoline oil is one of the goods that will increase its price. Many will be affected of
this because when the price of the gasoline will go high so does the goods on the market.
In foreign setting, the number of tiers and rates which a taxing regime imposes
follows no hard and fast rule. It basically depends upon the domestic situation that
normally encompasses the economic, social and political dimensions of development.
The aforementioned two elements of progressivity by OECD (the personal threshold
and the marginal tax rate schedule) are generally considered as structural components of
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the tax system. Because they reflect the ability to pay of individuals, societal preferences
about how tax liability should vary according to taxable income).
As what Rao says, the tax reform can reduce tax evasion and avoidance, and allow for
more efficient and fair tax collection that can finance public goods and services. It can
make revenue levels more sustainable, and promotes future independence from foreign aid
and natural resource revenues. Lastly, he notes that it can improve economic growth and
address issues of inequality through redistribution and behavior change.
ASEAN and EU bear stressing that aside from the existence of reasonable levels of
taxation and the overall stability of the tax regime, the most frequently cited reasons for
multinational investments are the market size and growth prospects of the host community,
the availability of infrastructure, stable political environment, conditions that support
physical and personal security, legal framework, rule of law, corruption and governance
concerns.
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CHAPTER III
RESEARCH METHODOLOGY
This chapter represents the method of research used, population and sampling
technique, description of the respondents, instrument used, data gathering procedure, and
statistical treatment of data.
RESEARCH METHOD USED
The researcher chose a survey research design because it best served to answer the
questions and the purposes of the study. The survey research is one in which a group of
people or items is studied by collecting and analyzing data from only a few people or items
considered to be representative of the entire group. In other words, only a part of the
population is studied, and findings from this are expected to be generalized to the entire
population (Nworgu 1991:68). Similary, McBurney (1994:170) defines the survey
assessing public opinion or individual characteristics by the use of questionnaire and
sampling methods.
The authors of the study will use a qualitative research it is a broad methodological
approach that encompasses many research method. The aim of this qualitative research is to
seek deep understanding for the fieldworker to perfectly know how the community reacts at
the said law. So the writers can determine how the multi-sectoral groups perceived the
TRAIN Law. Using different opinion from different people plays an important role in a
research paper, and it is done by collecting data from the survey that the researcher has
29
done. But before that, the population and sample was determined and by an assessment on
how does multi-sectoral groups sees that TRAIN Law.
Descriptive research shall be used as a research design to describe the characteristics
of population and this design was fit for the fieldwork because it focuses on describing the
population. Descriptive research generally precedes explanatory research.
POPULATION AND SAMPLING TECHNIQUE
The population of this examination would be all members from business sector,
health sector, media sector, and education sector. Respondents were chosen distinct sectors
because these are the main groups that are more likely to be affected by the TRAIN Law.
The abstractors of study appointed those sectors because their ideas matter and would
reveal a big impact on readers due to different opinions.
A convenient sample of 100 subjects from 4 different multi-sectoral groups as they are
the elements with the intention of finding out something about the totality of the
community's eyes. Samples consist of 25 employees from business sector, 25 medical staff
from health sector, 25 students or teachers for education, and 25 media employed workers.
30
Total Number of Sample Size

Sector
Respondents Male Female
Business 25 10 15
Educatio
25 13 12
n
Health 25 14 11
Media 25 9 16
Total 100 100
There are millions of people in various sectors but only 100 were be given a chance to
answer the survey form and all of them were randomly chosen. It covers business sector,
health sector, education and media sector. Men and women in every sector will be selected.
DESCRIPTION OF THE RESPONDENTS
The respondents would be anyone who belongs in four different categories. As stated
in the table 1 there are 100 total numbers of individuals who were privileged to take part on
the conducted study. 10 men and 15 women for health sector, 13 men 12 woman for
business sector, 14 men 11 women for media sector and for education sector, 9 men 16
women.
INSTRUMENT USED
31
Survey questionnaire is the main instrument used by the research worker
where survey questionnaire is a research instrument consisting of a series of questions for
the purpose of gathering information from respondents. Its advantage has standardized
answers that make it simple to compile data that conforms to the research matter.
DATA-GATHERING PROCEDURE
A survey form we used to Equanimeous data for this research. The appraise
questionnaire were formulated using carefully invented questions to be suitable to all the
possible respondents. The survey was comprised of a series questions about the level of
awareness about the TRAIN Law and how it affects them. A validation of the questionnaire
was made possible by the professor afterwards the questionnaire was distributed to
different sectors comprises of business, health, education, and media. Qualified participants
are given time of their convenience in answering the forms. Later on the results will be
tallied, analyzed and interpreted in accordance of their perception on the said law.
32
STATISTICAL TREATMENT OF DATA
To interpret the date effectively, the researcher will employ the following statistical
treatment. The Percentage, Weighted Mean and T-test are the tools use to interpret data.
This will employ to determine the frequency counts and percentage distribution of personal
related variables of the respondents.
Average Weighted Mean
This will be used to determine the assessment of the respondents with regards to their
personal profiles
Analysis Of Variance (ANOVA)

33
This will helpful in making comparison of two or more means which enables a
researcher to draw various results and predictions about two or more sets of data.
Steps in ANOVA
1. First step is to compute the total sum of the squares.
2. Second step is to compute the squares between columns.
3. The third step is to compute for the sum of squares within the column
4. To complete the ANOVA table, calculate the mean of sum of squares.
Pearson-r Likert scale
1. Level of Awareness
2. Interpretation of the table
34
CHAPTER IV
ANALYSIS, PRESENTATION AND INTERPRETATION OF DATA
This study will cover the assessment on the implementation of Tax Reform for Acceleration
and Inclusion (TRAIN) Law under the perception of the following multi-sectoral groups
and will try to answer the following questions: Business Sector, Education Sector, Health
Sector, and Media Sector.
Statement of the Problem
1. What is the profile of the respondents in terms of the following:
a. Age
b. Gender
c. Civil Status
d. Employment Status
e. Monthly Income
f. Monthly Allowance
35
Table 4.1
Frequency and Percent Distributions of the
Respondents in terms of Age
Age Frequency Percent
17 - 25 58 58.00
26 - 35 21 21.00
36 - 45 14 14.00
46 and above 6 6.00
Total 99 99.00
Missing 1 1.00
Overall 100 100.00
Table 4.1 exhibits the frequency and percent distributions of the respondents in terms of
Age. Based on the table, majority of the respondents in the study were aged 17-25 with 58
or 58.00% and other respondents were aged 26-35 with 21 or 21.00%, 36-45 with 14 or
14.00%, 46 and above with 6 or 6.00%, and Missing respondent with 1 or 1.00%,
respectively.
36
Table 4.2
Frequency and Percent Distribution of the
Respondents in terms of Gender
Gender Frequency Percent
Male 55 55.000
Female 45 45.000
Total 100 100.000
Gender. Based on the table, majority of the respondents in the study were Male with 55 or
55.00% and Female with 45 or 45.00%.
Table 4.3
Respondents in terms of Civil Status
Civil Status Frequency Percent
Single 72 72.00
Married 24 24.00
Legally Separated 2 2.00
Widowed 2 2.00
Total 100 100.00
37
Civil Status. Based on the table, majority of the respondents were Single with 72 or 72.00%
and the other respondents were Married with 24 or 24.00%, Legally Separated with 2 or
2.00%, Widowed with 2 or 2.00%, respectively.
Table 4.4
Respondents in terms of Employment Status
Employment
Frequency Percent
Status
Employed 41 41.00
Self-Employed 15 15.00
Student 44 44.00
Total 100 100.00
Employment Status. Based on the table, majority of the table were Students with 44 or
44.00% and other respondents were Employed with 41 or 41.00%, Self-Employed with 15
or 15.00%, respectively.
38
Table 4.5
Respondents in terms of Monthly Income
Monthly Income Frequency Percent
PHP 10,000 - 20,000 19 19.00

PHP 20,001 - 30,000 24 24.00
PHP 30,001 - 40,000 11 11.00
PHP 40,001 Above 3 3.00
Total 57 57.00
Missing 43 43.00
Overall 100 100.00
monthly income. Based on the table, majority of the respondents were having Monthly
Income of PHP 20,001-30,000 with 24 or 24.00% and others were PHP 10,000- 20,000
with 19 or 19.00%, PHP 30,001-40,000 with 11 or 11.00%, PHP 40,001 above with 3 or
3.00%, and Missing respondents with 43 or 43.00%, respectively.
39
Table 4.6
Respondents in terms Monthly Allowance
Monthly Allowance Frequency Percent
PHP 4,000 - 5,000 33 33.00

PHP 5,001 - 7,000 6 6.00
PHP 7,001 - 9,000 4 4.00
Total 43 43.00
Missing 57 57.00
Overall 100 100.000
Monthly Allowance. Based on the table, majority of the respondents were having Monthly
allowance of PHP4,000-5,000 with 33 or 33.00% and other respondents were PHP 5,001-
7,000 with 6 or 6.00%, PHP 7,001-9,000 with 4 or 4.00%, and Missing respondents with 57
or 57.00%, respectively.
40
2. What is the level of awareness of the respondents in the implementation of R.A
10963?
Table 4.7
Level of Awareness of the Respondent
ExtentAware to a Certain
Aware to a Great Extent

Aware to a Less Extent
Fully Aware
Not Aware
Verbal
Implementatio Weighted
Interpretatio
n of R.A. 10963 Mean
n
1 2 3 4 5
Frequency
Level of
Awareness of 1 4 2 1 Aware to a
5 3.24
the 4 7 0 4 Certain Extent
Respondents
Table 4.7 exhibits the response of the based on their awareness with the implementation of
the TRAIN Law. Based on the table, in the level of awareness of the respondents the mean
response is Aware to a certain extent.
This implies that the respondents’ level of awareness to the implementation of R.A. 10963
is of certain extent.
41
3. What is the perception of the respondent on the implementation of some of its
provisions?
Table 4.8
Perception of the Respondent on the Implementation of some of the Provisions of the R.A.
10963
ProblemsImplemented with some

ProblemsImplemented with many
Implemented with less Problems
Implemented without Problems

Not Implemented
Weighted Verbal
Provisions
Mean Interpretation
1 2 3 4 5
Frequency
Lowering
Implemented
the Personal
4 10 29 21 36 3.75 with less
Income Tax
Problems
(PIT)
Simplifying
Implemented
the Estate
5 15 37 26 17 3.35 with some
and Donor's
Problems
Tax
Expanding
Implemented
the Value-
2 31 39 17 11 3.04 with some
Added Tax
Problems
(VAT) Base
Increasing
the Excise Implemented
Tax of 1 31 32 22 14 3.17 with some
Petroleum Problems
Products
Increasing
the Excise Implemented
Tax of 2 22 36 23 17 3.31 with some
Automobile Problems
s
42
Introducing
the Increase
Implemented
the Tax of
- 28 36 12 24 3.32 with some
Sugar-
Problems
Sweetened
Beverages
Implemented
Overall Weighted Mean 3.32 with some
Problems
Table 4.8 exhibits the response of the respondents to the implementation of some of the
provisions of the R.A. 10963. Based on the table, in the provision 1 to 6 the mean response
are Implemented with less Problems, Implemented with some Problems, Implemented with
some Problems, Implemented with some Problems, Implemented with some Problems, and
Implemented with some Problems, respectively. The overall mean response is Implemented
with some Problems.
This implies that the respondents are saying that the provisions of the R.A. 10963 were
Implemented with some problem.
4. What are the problems that the respondents may encounter during its
implementation?
43
Table 4.9
Problems that the Respondents may encounter during Implementation of R.A. 10963
DisagreeStrongly
Strongly Agree
Disagree
Neutral
Agree
Problems Weighted Verbal
During the Mean Interpretation
Implementatio
n
1 2 3 4 5
Frequency
Price Increase
on Common
Goods due to
5 12 24 19 40 3.77 Agree
VAT (Value-
Added Tax)
Increase
Oil Price Hike 4 20 20 19 37 3.65 Agree
Price Increase
of Sugar-
8 15 19 31 27 3.54 Agree
Sweetened
Beverages
Fare Hike 14 19 22 19 26 3.24 Neutral
Confusion on
Tax 15 16 29 16 24 3.18 Neutral
Computation
Reduced
4 19 33 25 19 3.36 Neutral
Market Sales
Higher
Household 12 13 16 23 36 3.58 Agree
Expenditures
Taxes on
9 22 32 20 17 3.14 Neutral
Donations
Higher
6 18 29 28 19 3.36 Neutral
Inflation Rate
Decreased
Personal
Savings/
Decreased 6 12 23 18 41 3.76 Agree
Purchasing
Power of
Individuals
Overall Weighted Mean 3.46 Neutral
44
Table 4.9 exhibits the response of the respondents to the problem that they may encounter
during the implementation of R.A. 10963. Based on the table, in the problem 1 to 10 them
mean response are Agree, Agree, Agree, Neutral, Neutral, Neutral, Agree, Neutral, Neutral,
and Agree, respectively. The overall mean response is Neutral.
This implies that the respondents are Neutral about the problems that they may encounter
during the implementation of R.A. 10963.
5. What are the recommendations to possibly resolve the problem/s?
45
Table 4.10
Recommendations to possibly resolve the Problem/s of implementation of R.A. 10963
DisagreeStrongly
Strongly Agree
Disagree
Neutral
Agree
Weighted Verbal
Recommendation
Mean Interpretation
1 2 3 4 5
Frequency
Reduce Your 2
2 6 39 28 3.85 Agree
Consumption 5
Make Use of
Substitute Products
for Gasoline like 4
- 12 28 17 3.50 Neutral
Ethanol or 3
Compressed
Natural Gas (CNG)
Patronage for
Economical 3
1 10 28 29 3.74 Agree
Distilled Mineral 2
Waters
Alternative
Transportation 2
2 5 31 35 3.92 Agree
(Walking, Biking 7
etc.)
Comprehensive
Dissemination of
2
Information on 1 4 23 50 4.17 Agree
2
Public regarding
TRAIN Law
Know the Public 1
1 4 32 48 4.22 Agree
Demand 5
Use Alternative 1
2 5 35 39 4.04 Agree
Energy Sources 9
Government Must
Be More Focus on
Proper Budget 1
1 - 35 46 4.25 Agree
Allocation 8
specifically on
Foods and Housing
Save Thru Banks
and Invest your 3
2 1 32 31 3.89 Agree
Money on Stock 4
Market
1
Wise Spending 1 - 24 62 4.46 Agree
3
46
Overall Weighted Mean 4.00 Agree
Table 4.10 exhibits the response the respondents that probably resolve the problems during
the implementation of R.A. 10963. Based on the table, in the recommendation 1 to 10 the
mean response are Agree, Neutral, Agree, Agree, Agree, Agree, Agree, Agree, Agree, and
Agree, respectively. The overall mean response is Agree.
This implies that the respondents are agreeing about the recommendation that may possibly
resolve the problems during the implementation of R.A. 10963.
47
CHAPTER V
SUMMARY, CONCLUSION, RECOMMENDATION
The purpose of this study is to assess the implementation of RA 10963 or the Tax
Reform for Acceleration and Inclusion (TRAIN) Law under the perception of the following
multi-sectoral groups: Business Sector, Education Sector, Health Sector, and Media Sector.
A researcher-constructed survey form with questions set to determine the perception
of the respondents were used to gather data. Their responses were statistically treated and
quantified using percentage.
Summary of Findings
Based on the analysis and interpretation of data gathered, the findings were:
Subproblem 1. What is the profile of the respondents in terms of age, gender, civil
status, employment status, monthly income and monthly allowance?
Subproblem 1.a Age

 59% or majority of the respondents were aged 17-25
 21% of the respondents were aged 26-35
 14% of the respondents were aged 36-45
 6% of the respondents were aged 46 and above
Subproblem 1.b Gender

 55% or majority of the respondents were Male
 45% of the respondents were Female
Subproblem 1.c Civil Status

 72% or majority of the respondents were Single
 24% of the respondents were Married
 2% of the respondents were Married
 2% of the respondents were Widowed
Subproblem 1.d Employment Status

48
 44% or majority of the respondents were Students

 41% of the respondents were Employed
 15% of the respondents were Self-Employed
Subproblem 1.e Monthly Income (for Employed and Self-Employed)
 24% of the respondents were earning Php 10,000 – 20,001 per month
 3% of the respondents were earning Php 40,001 above per month
 43% were individuals not earning income, but has allowance
Subproblem 1.f Monthly Allowance (Students)
 33% of the respondents were having Php 4,000–5,000 monthly allowance

 6% of the respondents were having Php 5,001 – 7,000 monthly allowance
 4% of the respondents were having Php 7,001 – 9,00 monthly allowance
 57% of the respondents were the income-earner individuals
Subproblem 2. What is the level of awareness of the respondents in the implementation of
R.A 10963?
 47% or majority of the respondents were Aware to a Certain Extent

 20% of the respondents were Aware to a Great Extent
 14% of the respondents were Fully Aware
 14% of the respondents were Aware to a Less Extent
 5% of the respondents were Not Aware
 The overall mean response was Aware to a certain extent and the overall
weighted mean was 3.24, implying that the respondents’ level of awareness of
R.A. 10963 is of certain extent.
Subproblem 3. What is the perception of the respondent on the implementation of some of
its provisions?
49
 The weighted mean of the respondents’ perception on Provision #1 was 3.75,

implying that it was Implemented with Less Problems.
implying that it was Implemented with Some Problems.
 The overall mean response was Implemented with some Problems and the
overall weighted mean was 3.32, implying that the respondents are saying that
the provisions of the R.A. 10963 were Implemented with some problem.
Subproblem 4. What are the problems that the respondents may encounter during its
implementation?
 The weighted mean of the respondents’ insight on Problem #1 was 3.77,
implying that they Agree about the problem.
implying that they are Neutral about the problem.
50

 The overall mean response was Neutral and the overall weighted mean was 3.46,
implying that the respondents are Neutral about the problems that they may
encounter during the implementation of R.A. 10963.
Subproblem 5. What are the recommendations to possibly resolve the problem/s?
 The weighted mean of the respondents’ insight on Recommendation #1 was 3.85,

implying that they are Agree about the recommendation.
implying that they are Neutral about the recommendation.
implying that they Agree about the recommendation.
 The weighted mean of the respondents’ insight on Recommendation #10 was
4.46, implying that Agree about the recommendation.
51
 The overall mean response was Agree and the overall weighted mean was 4.00,
implying that the respondents are agreeing about the recommendations that may
possibly resolve the problems during the implementation of TRAIN Law.
52
CONCLUSION
Based on the findings, the researchers arrived at these conclusions:
1. Profile of the Respondents

1.A Age
Majority of the respondents are aged young taking more than half of the population of
the respondents.
1. B Gender
Majority of the respondents in the study were Male.

1.C Civil Status
Most of the respondents in the study were Married.
1.D Employment Status
Majority of the table were Students.

1.E Monthly Income
Majority of the Employed Respondents has a Monthly Income of Php 20,001 –
Php 30, 000.

1.F Monthly Allowance
Most respondents who were Student were having Monthly allowance of
Php 4,000-5,000
2. Level of Awareness of the Respondent
The respondents’ level of awareness to the implementation of R.A. 10963 is of certain
extent.
3. Perception of the Respondent on the Implementation of some of the Provisions of the
R.A. 10963
The respondents are saying that the provisions of the R.A. 10963 were Implemented
with some problem.

4. Problems that the Respondents may encounter during Implementation of R.A. 10963
The respondents are Neutral about the problems that they may encounter during the
implementation of R.A. 10963.

53
5. Recommendations to possibly resolve the Problem/s of implementation of R.A. 10963
The respondents are agreeing about the recommendation that may possibly resolve
the problems during the implementation of R.A. 10963.
54
RECOMMENDATION
This research affects Filipino citizen that is living in the Philippines right now. We would
like to recommend this research to be read by the Filipino citizen and to be enlightened and
know about the TRAIN Law.
TRAIN Law requires a lot of time to be understood by the citizens, this requires change in
computation of different taxes. Lessen the purchasing power of peso and some goods will
have a price hike.
We recommend the citizen to search about the qualities of the TRAIN Law, on how to
handle it, and how apply it in their living.
The government must disseminate more information and conduct seminars in regard to
TRAIN LAW especially to indigent people.
The government should show proper allocation of collected taxes and provide the public an
accounting statement on how they allot the budget.
55

Perception of Multi-Sectoral Groups On The Implementation of Tax Reform For Acceleration and Inclusion (Train) Law: An Assessment

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P O LY T E C H N I C U N I V E R S I T Y O F T H E P H I L I P P I N E S

THE PROBLEM AND ITS BACKGROUND

Reform Program (CTRP) envisioned by President Duterte’s administration, which seeks to

more from the government’s programs and services.

19th of December 2017, at Malacañang's Ceremonial Hall, President of the Republic

Build, Build, Build Infrastructure program and other socio-economic programs.

According to the Department of Finance’s index on the TRAIN Law:

20% after five years.

increases and keeping them in an artificial minimum wage trap.

Department of Health (DOH), DOF supports this as part of a comprehensive health

help incentivize the industry to develop healthier products and complements.

Why impose a tax on SSBs?

● Most of the sugar-sweetened beverage, with some notable exceptions provide

healthy foods such as fruits and rice.

vulnerable to its negative effects on health.

Consumption of SSBs, mostly softdrinks, is significantly linked to high incidences of

overweight, obesity, and diabetes worldwide, including in low and middle-income

countries. National Nutrition Survey (2003-2015) indicates an increasing trend of

In addition, habitual consumption of SSB is associated with greater incidence of Type

cases of diabetes in the Philippines. In 2015, government reimbursements on hemodialysis

is spent annually by diabetic patients on maintenance medicine and operations. The

Policies approach. This strategy is envisioned to include regulatory measures on marketing,

improved nutrition literacy among Filipinos.

expensive cars compared to those who earn less.

translates to only an additional P183 in monthly amortization assuming a standard loan

by P140 billion per year in 2016 prices.

for our country.

people who can afford to buy SUVs.

imposing a 7% VAT rate, while the Philippines is at 12%.

corruption, and tax evasion.

accelerate their graduation out of poverty.

hypertension will be exempt beginning 2019.

refund system that will provide timely cash refunds to exporters.

million for the family home.

of 6% of net donations is imposed for gifts above P250,000 yearly regardless of

and confusion, BK3’s Convenor Louie Montemar stated.

and Inclusion (TRAIN).

BACKGROUND OF THE STUDY

introducing excise tax on sugar-sweetened beverages.

administration as well as Cory Aquino's 1986 Tax Reform?

uncompetitive, redundancy of nontransparent fiscal incentive resulting in incalculable

efficient and reduce inequality towards prosperity for all.

on petroleum products, automobiles, tobacco, and alcohol as well as the introduction of an

added tax (VAT).

to resolve the problem in the implementation of TRAIN Law.

STATEMENT OF THE PROBLEM

Sector, Health Sector, and Media Sector.

1. What is the profile of the respondents in terms of the following:

The multi-sectoral groups agree to be benefited by the implementation of Tax Reform

for Acceleration and Inclusion (TRAIN) Law.

Reform for Acceleration and Inclusion (TRAIN) Law.

According to Joseph E. Stiglitz of Princeton University, the inefficiencies associated

lower than they were some years ago.

treatment was imposed.

Figure 1. Conceptual Framework

inputs were processed through the administration of questionnaires, tallying, interpretation,

perceptions of different muti-sectoral groups on the implementation of TRAIN Law.

SIGNIFICANCE OF THE STUDY

they may be able to gain as follows:

the Philippines’ population change to apply relevant precise action.

mistaken to serves as valid reports.

accurate reference for more improvement to be done in their study.