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

ii
 ACKNOWLEDGEMENT

It would not have been possible to write this thesis without the help and support of

the kind people around the researchers, to only some of whom it is possible to give

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.

iii
 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

iv
 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.

v
 The researchers formulated a supposition as tentative answer to the problem.

Results revealed that there is no significant relationship between RA 10351 and the

deterrence of the youth’s 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 youth’s reasons of engagement to smoking, awareness to such law, and

the level of acceptance on laws. In 400 youth respondents, assessing themselves on the

effect of the Sin Tax Law prior and upon the implementation, there were 142 respondents

or 37% who answered they have reduced their consumption while 258 or 63% answered

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 youth’s 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

vi
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 youth-oriented campaigns on the

effects of not only peer pressure but all reasons pertaining to why youth engages in

smoking and what are the ways they can get away from it; stronger campaign on parental

responsibility over their children for the age bracket used in this study is usually the

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

vii
that equally addresses consumers who can spend more and consumers who spend for

cigarettes on minimal number. By this, the government would know that smokers can be

deterred regardless of the level of consumption a smoker has; that the government should

have stronger and more efficient information dissemination regarding a law especially

Filipino youth is concerned. The nature of R.A. 10351 which has a complex structure with

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.

viii
 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 ...................................................................................... 4

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

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

x
 Recommendations ............................................................................................ 47

BIBLIOGRAPHY ........................................................................................................... 51

APPENDICES ............................................................................................................... 54

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

B. QUESTIONNAIRE ..................................................................................... 55

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

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

xi
 LIST OF TABLES

TABLE 1. AGE OF RESPONDENTS............................................................................. 31

TABLE 2. GENDER OF RESPONDENTS ..................................................................... 31

TABLE 3. YEAR OF ENGAGEMENT OF RESPONDENTS TO SMOKING .................. 32

TABLE 4. RESPONDENTS’ REASONS OF ENGAGEMENT TO SMOKING ................ 32

TABLE 5. CONSUMPTION: MONEY BEING SPENT BY RESPONDENTS PER

DAY BEFORE R.A 10351 .............................................................................................. 33

TABLE 6. CONSUMPTION: CIGARETTE STICK/PACK BOUGHT BY

RESPONDENTS PER WEEK BEFORE R.A 10351 ...................................................... 34

TABLE 7. AWARENESS OF RESPONDENTS ON R.A 10351 ..................................... 34

TABLE 8. LEVEL OF ACCEPTANCE OF RESPONDENTS TO THE LAW ................... 35

TABLE 9. COMPARISON OF CONSUMPTION BEFORE AND UPON R.A 10351 ....... 36

TABLE 10. STATUS OF CIGARETTE CONSUMPTION OF THE RESPONDENTS

UPON THE IMPLEMENTATION OF SIN TAX LAW ...................................................... 39

xii
 LIST OF FIGURES

FIGURE 1 ........................................................................................................................ 6

RESEARCH PARADIGM ................................................................................................ 6

xiii
 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

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 costs—are 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

1 “RA 10351,” Official Gazette Philippines, December 28, 2012

2
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 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

2
The System of Categories in Philosophical Thought– The Principle of Causality (Dialectal Materialism, A. Spirkin)

3
 Putting into the context, the researchers will find out the effects of the newly passed

law to the consuming behavior of the members of the youth for selected variables are

believed to dictate such.

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

3 “Sin Taxes,” Investopedia, 2013

4
 The researchers formulated a conceptual framework using the Input- Process-

Output system approach (Figure 1) to determine the logic and linkage between and

among concepts, theories and assumptions formed in the study.

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.

5
 FIGURE 1

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:

6
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 youth’s 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 youth’s 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

7
Hypothesis

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

youth’s 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 costs—are seen as a deterrent to the consumption of “sin” products,

whose adverse effects are mostly borne by the poorer segments of society. 4

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

8
 Hence, the study is considered to be important to the following key players in the

society with regards to the subject matter, for the following reasons:

• Students – This paper will be very much helpful to the next researchers of the

subject matter, this can be their basis for information, can be the foundation of their

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.

9
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 low-population, 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

10
 5. Causality - Causality refers to the relationship between events where one

set of events (the effects) is a direct consequence of another set of events (the

causes). Causal inference is the process by which one can use data to make claims

about causal relationships.10

6. Deterrence - disincentive: a negative motivational influence11

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

11
 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.

13
“Effects of the State Children's Health Insurance Program Expansions on Children with Chronic Health
Conditions” Amy Davidoff

12
 It is easy to assume that sin taxes, like all other taxes, exist to raise money for the

government and history gives us little cause to dismiss that assumption. Sin taxes have

an uncanny habit of being imposed when politicians need to find cash quickly, particularly

during wars. Beer duty increased tenfold in Britain during the First World War and rose

sharply again during the Second World War. The USA fought World Wars, the Civil War

and the War of 1812 on the back of alcohol taxes. In Germany, taxes on cigarettes rose

dramatically during the Second World War, particularly in the later years, until they made

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 one’s health, thus its implementation would not only be focused on

generating revenues but also to deter individuals from consuming this commodities

because of its harms. This study is set to measure the effectiveness 10351 based on how

the people would support its implementation given its purpose.

13
Foreign Studies

Sin tax is a tax levied on a certain goods and services that are seen vices, such as

alcohol, tobacco and the like. Sin tax is used for taxing activities that are considered

undesirable. These types of taxes are levied by the government to discourage individuals

from partaking in such activities without making the use of the products illegal. Like other

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

14
“The Wages of Sin Tax” Christoper Snowdon, 2012
15
“The Surgeon General's Report on Reducing Tobacco Use,” archive.hhs.gov

14
their consumption increases with an increase in income. The present study is ought to

prove this direct correlation, as its instrument will compare the consumption on demand

for cigarette before and after the implementation of R.A. 10351 considering that the study

will focus on the youth sector with consideration to their income and how would it affect

their consumption

“Tobacco use is among the most important causes of morbidity and the leading

preventable cause of death in the US, with over 400,000 deaths per year. This number

accounts for more deaths than AIDS, alcohol use, cocaine use, heroin use, homicides,

suicides, motor vehicle crashes, and fires combined”16. The principal policies to reduce

tobacco use have been broad-based and non-targeted. Following economic theory,

governments have sought to increase the price of tobacco in order to reduce consumption.

Indeed, one of the most successful policies to reduce tobacco use has been tobacco

taxation, helping to “reduce use by over 50% since the mid 1960 s”17, which has been

suggested as one of the most successful public health interventions in the 20th century.

Following recommendations from the IOM and other groups, recent large increases in

tobacco taxes have been made. For example, in April 2009, the largest federal excise tax

in US history went into effect, bringing the average combined federal and state rates to

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,

16
“The Surgeon General's Report on Reducing Tobacco Use,” archive.hhs.gov
17
The Impact of Tobacco taxation on Cigarette Consumption,” Cédric Evenor and Dupont de Rivaltz, December
2006

15
varying between 20% and 25%. Indeed, there has been important heterogeneity of the

impacts of the policy between broadly defined socio-demographic groups, such as by age,

gender, race, and socioeconomic status. There is also emerging evidence that tax

responses may be related to self control and other characteristics. The sources of these

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

18
“The effectiveness of the law” Anthony Allot

16
the consumption of cigarette but as well as shape the behavior of society towards cigarette

smoking, tagging as sin product is already a manifestation that it is something that the

states forbids but again its effectiveness in doing that is yet to be proven. In the same

study by Allot, he again argued that effectiveness of the law is measured by the degree

of compliance for preventive laws which is designed to discourage behavior which are

disapproved as it was in the case of R.A. 10351. Compliance with a law may be intentional

or accidental. In the former case, the subject is aware of the norm, and conform his

behavior to it. In the latter case, he is unaware, and compliance is hence unintended. It is

suggested that, because (i) of the vast weight and complexity of the laws in a modern

state, and (ii) of failures in communication of those laws to their subjects, who may be

quite unaware that the law exists or what it provides, much compliance is unwitting . It is

quite obvious in this latter case that compliance is more probable if the pattern of behavior

prescribed by the law corresponds to, or at least does not fundamentally contradict, the

pre-existing behavioral patterns in that society. It is also clear that in the former case, of

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

17
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 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

19
“The Wages of Sin Tax” Christopher Snowdon
20
“The Impact of Sin Tax on the Lives of Filipinos – questions, questions and questions,” The Philippines Best of
News, Bernadine Racoma

18
homegrown marketing concept of selling by the smallest denomination which in this case

is a cigarette stick – cigarettes were selling on the street “16.66 percent to 33.33 percent

more than the old pre-sin tax prices less than 24 hours earlier”21. It clearly states that the

law punches its objective of making people discouraged with these vices. The law which

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 President’s 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

21
“Aquino Signs Historic Sin Tax Bill into Law,” rappler.com, December 20, 2012
22
“Regardless of packaging, all cigarettes are taxed the same — BIR” gmanetwork.com, January 10, 2013

19
from the programs the revenues will be funding, will be realized. This paper focuses on

the effectiveness of the implementation of RA 10351, its potential to 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 government’s duty to implement preventive measures that go directly to

the core of society’s 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 youth’s 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

23
“Health justice Philippines,” Jonathan Mayuga

20
an effort to let their people be aware of the implementation of the said policy (i.e. Posting

it in the various location in Barangay for everyone to see and brigades conducted by the

Barangay officials) has attained drastic increase in their revenue collection. They proved

that “if the people were consulted and informed every time the barangay legislative body

considers tax measure, the people would be more cooperative and the effectiveness of

the 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, Batangas”26. The town has long been proud of having the alluring panoramic

view of the blue crystal water of the lake and the Taal volcano but despite its proximity to

the enticing lake and volcano, very minimal income revenue is being generated from it,

this is greatly attributed to the lack of tourism facilities. The approved tourism plan of the

Municipal Government of Talisay is set to create amenities for tourist visiting the area and

boost the tourism potential of the town but like any other development plans it also has

disadvantages for it would bring drastic changes to the town. The study proved that “the

level of acceptance of the people on the implementation of laws would greatly affect its

24
“An assessment of Implementation of local taxation and revenue raising powers on selected barangays in the
municipality of Rodriguez, Rizal “ Jovelle Diana Gamat et al
25
“An assessment of the level of awareness of the residents in the Local affairs of barangay IV, Lipa city” Malou
Levida etal
26
“An assessment of the acceptability of the development plan on the Taal volcano island” Genelyn Barba et al

21
effectiveness”27. Residences of the Municipality of Talisay, Batangas highly accepted the

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 public’s 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 31st of December Year 2013 by His Excellency Benigno Simeon

27
“An assessment of the acceptability of the development plan on the Taal volcano island” Genelyn Barba et al

22
Aquino III entitled Republic Act 10351: AN ACT RESTRUCTURING THE EXCISE TAX

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 costs—are 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, it’s just that, the

goals/objective and mechanism of how it is actually being in operation varies from one

state to another. Given that, and the people’s behavior in abiding laws not just from

each and every state but in our own country have many differences, the researchers

have arrived to variables that will indicate whether a Sin Tax is effective. Such variables

include smoker’s reason of engagement, their level of awareness on Sin Tax, and how

they accept laws based on three different objectives(for general welfare, for better

health service programs, and for individual health status).

Compared to United States’ version of Sin Tax known as State Children’s Health

Insurance Program (SCHIP) but later changed to Children’s Health Insurance Program

(CHIP), their version is much more focused on the benefits of the program on health

services, but not on deterring the people, or the youth for example from smoking.

23
 The researchers want to prove that there is no significant relationship between

Sin Tax in the Philippines and its aim to discourage vices to improve health.

The success of such law will be much dependent on how the public would react

to it. The youth as part of those classes which may be included in self-sustaining or

dependent, are the ones that can show results of change on cigarette consumption.

24
 CHAPTER III

RESEARCH METHODOLOGY

This chapter discusses the description of the subjects, the instruments and

procedures used in collection and organization of data and the statistical treatment

employed in order to determine the effectiveness of Republic Act 10351 in deterring the

youth from consuming sin products in the selected cities of Metro Manila.

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 don’t have an

established source of income.

25
 Stratified random sampling was used by the researchers, which is a method of

sampling that involves the division of a population into smaller groups known as strata. In

stratified random sampling, the strata are formed based on members' shared attributes or

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
𝑛ℎ = ( )∗𝑛
𝑁

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 Sloven’s Formula.

They determined their sample size using the formula:

Where:

n = total number of respondents

26
 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

engagement in smoking

2. Reasons why youth engages to smoking

3. Youth's cigarette consumption prior to the implementation of the law

4. Level of awareness of the youth on the Sin Tax Law

a. Implementation

b. Objectives

c. Mechanism

5. Youth’s 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 youth’s consumption of Sin Products after the

implementation of RA 10351

a. Money spent

27
 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

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 Slovin’s formula was used by the

researchers.

28
 2. To get the number of respondents per city, the researchers used the Stratified

Random Sampling.

𝑁ℎ
𝑛ℎ = ( )∗𝑛
𝑁
Where:

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.

29
 Nh = NUMBER
OF YOUTH
(SOURCE SITE:
n= nh =
Household N = Total
SELECTED Total Number of
Population by Population
CITIES Sample respondents
Age Group by Size
Size per city
City/Municipality,
census.gov.ph)

Manila (166,391 / 594,259) * 400 = 111.9236403

Caloocan (150,737 / 594,259) * 400 = 101.3939081
Quezon (277,131 / 594,259) * 400 = 186.4133899

TOTAL 594,259 100.00% 399.7309382

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.

30
 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% 1
18 yrs. Old 86 21.50% 3
17 yrs. Old 95 23.75% 2
16 yrs. Old 57 14.25% 4
15 yrs. Old 42 10.50% 5
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% 1
Female 125 31% 2
TOTAL 400 100%

31
Table 2.0 pertains to the shared percentage of both genders which are engaged in

smoking in the age bracket used. This shows that out of 400 respondents, 275 or

61% are male members of the youth with 125 females or 31%. Males are by far in

the majority (31).

TABLE 3. YEAR OF ENGAGEMENT OF RESPONDENTS TO SMOKING

Year of first smoking

Frequency Percentage Rank
engagement
2009 and before 43 11% 4
2010 65 16% 3
2011 143 36% 2
2012 149 37% 1
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 Rank

Stress Reliever 28 7% 5
Societal/Parental Influence 80 20% 3
Peer Pressure 121 30% 1
Past-Time 98 25% 2
Curiosity 73 18% 4
TOTAL 400 100%

32
 Table 4.0 shows that peer pressure is the youth’s primary reason of engagement

into smoking as 30.25% percent of the answers tell, followed by past time which

was answered by 24.5%, 20%for societal and parental influence, curiosity with

18.5% and stress reliever was answered by 7% which was the least. The

illustration reflects the vulnerable nature of the youth which could easily be

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% 4
Php 9 or less 120 30% 1
Php 10 – 29 103 26% 2
Php 30- 49 87 22% 3
Php 50.00 or more 40 10% 5
TOTAL 400 100%

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.

33
TABLE 6. CONSUMPTION: CIGARETTE STICK/PACK BOUGHT BY

RESPONDENTS PER WEEK BEFORE R.A 10351

Number of
sticks/packs per Frequency Percentage Rank
week
1-10 stick/s 121 30% 1
11-15 sticks 85 21% 3
about 1 pack 87 22% 2
3-6 packs 80 20% 4
7 packs and above 27 7% 5
TOTAL 400 100%

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.

TABLE 7. AWARENESS OF RESPONDENTS ON R.A 10351

Average Accumulated Score MEANING

Implementation 2.885 Slightly Informed
Objectives 2.64 Slightly Informed
Mechanism 2.39 Slightly Informed

Table 7.0 illustrates the overall awareness of the respondents on the elements of

R.A. 10351.The Table shows that the average accumulated score of respondents

when asked about the implementation of R.A. 10351 is 2.885, for the objective of

34
 the said law it is 2.64 and lastly on the mechanism it is 2.39 which means that the

respondents are not that aware on the basic elements of R.A. 10351 which reflect

the lack of effort from the government to disseminate vital information for the said

law.

TABLE 8. LEVEL OF ACCEPTANCE OF RESPONDENTS TO THE LAW

Average Accumulated
MEANING
Score
FOR GENERAL WELFARE 3.99 MAYBE NOT
FOR BETTER HEALTH
3.92 MAYBE NOT
SERVICE PROGRAMS
FOR INDIVIDUAL HEALTH
4.13 MAYBE
STATUS
Table 8.0 illustrates overall acceptance of respondents on laws which was

created for general welfare, better health service programs and individual health

status wherein the Table shows that the average accumulated score of

respondent for acceptance on laws for general welfare is 3.99 which means that

respondents would likely not accept laws as such, secondly, for law that aims the

betterment of health service programs as the government gains revenue due to

the increase of cigarette price it is 3.92 which also means that respondents would

as well not likely to accept laws as such. Lastly, laws passed for the

improvement of their individual health status gained 4.13 which means that they

would likely accept laws as such. This projects that the youth’s level of

acceptance on laws passed for the benefit of their community is weak and they

would most likely be not willing to sacrifice their vices for it contrary to the laws

which targets improvement for their individual health status which they have a

35
 greater propensity to follow. This goes to show that young people tend to

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 6
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 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.

36
There were 50 respondents who answered that they chose not to spend when

they want to smoke, these are people who prefer to ask for a cigarette from their

friends etc. without spending money prior to the implementation, and the number

has greatly increased from 50 to 121 respondents upon the implementation.

Generally, it shows that there’s a great decrease in the money spent for the

consumption of cigarette from 2012 to 2013.

B. CIGARETTE STICK/PACK BOUGHT BY RESPONDENTS PER

WEEK

BEFORE UPON DIFFERENCE

7 Packs or
27 13 14
more
3 - 6 packs 80 47 33
about 1 pack 87 76 11
11 - 15 sticks 85 84 1
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

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

37
consumed 7 pack or more per week has also decreased from 27 to 13. There a

great increase of those respondents who consume 1- 10 sticks per day, from 121

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.

C. REDUCTION OF CONSUMPTION OF CIGARETTES FROM 2012-

2103

REDUCED FREQUENCY PERCENTAGE Rank

No 258 63% 1
Yes 142 37% 2
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.

D. REASON OF REDUCTION OF THE CONSUMPTION OF

CIGARETTES

REASONS OF REDUCTION FREQUENCY PERCENTAGE Rank

Implementation of RA10351 103 72% 1
Prohibition of Parents 7 5% 3.5
Health issues 20 14% 2
Self-discipline 5 4% 5
Prohibitions from other entities
7 5% 3.5
(friends, school, work, etc.)
TOTAL 142 100%

38
 Table 9.D illustrates that out of 142 who answered yes, 72% are because of the

implementation of R.A 10351, 14% point out health issues, 5% are because of

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
103 26% 2
tax
Reduced due to
39 10% 4
other factors
Remained the same 201 50% 1
Increased 57 14% 3
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.

39
 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.

Eleven percent started 2009 and before, 16% started 2010, 36% started 2011 and the

largest percentage of the respondents started on the year 2012 with 37%.

2. Data shows that peer pressure is the youth’s primary reason of engagement into

smoking as 30.25 % percent of the answers tell, followed by past time which was

answered by 24.5 %, 20 %for societal and parental influence, curiosity with18.5 % and

stress reliever was answered by 7 % which was the least.

40
 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%

spent PHP 10.00 to 29.00, 87 respondents or 22% used PHP 30.00 to 49.00 of their

money per day buying cigarettes and 40 respondents or 10% spent PHP 50.00 or

more.

Thirty percent or 121 respondents answered they used to consume 1-10 sticks before

the implementation took place. Eighty five respondents or 21% were smoking 11-15

41
 sticks, 87 or 22% answered about 1 pack, and 20% of the respondents or 80 of them

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

respondents regarding the law, it projects that the weighted mean for the awareness

on the implementation, objectives and mechanism are 2.885, 2.64 and 2.39

respectively. As compared with the level of acceptance to the law if it’s created for

42
 general welfare, better health service program and individual health status scores

which are 3.99, 3.915 and 4.13 respectively, the scores on the level of awareness are

far lesser than of the level of acceptance which indicates that there is a great

significance for the youth to be aware about the law, especially its elements, to be able

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 there’s a great

decrease in the money spent for the consumption of cigarette from 2012 to 2013.

There were 85 respondents who used to smoke 1 – 15 sticks of cigarette per week but

upon the implementation of the law, the number has decreased to 84. Same situation

happened for those who consume about 1 pack, before, there were 87 respondents

43
 answered but upon the implementation, it has decreased to 76. Also, the number of

respondents 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 self-discipline.

Conclusions

The following conclusions are derived from findings.

44
1. The number of cigarette-smoking youth is much higher in the older age because

accessibility, influence of engagement and paying capacity are present. The decision

making sphere present on higher ages is luring the youth to consume cigarette for this

is coupled with the idea of being free and having discernment in life. Conversely, this

also indicates that the smallest portion of smokers belongs to the youngest in the age

bracket – this is due to the observation that it is the starting point of youth engagement

in smoking.

Male youth consumers are more exposed with factors that engage people in smoking

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 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.

45
 Reasons of smoking vary from age to age; younger ones smoke due to peer pressure

and older ones use cigarettes for past-time. This shows that as we grow older, the

reasons that affect our decision or how we see and things change accordingly.

3. Majority of the youth consumers spends Php 29.00 pesos or below per day to smoke.

When we see the consuming power of a Filipino youth given its necessities, this states

that they give priority on smoking for they allot money for this daily.

There is a close to equal number distribution of youth consumer, between those who

consume 15 sticks and less, and those who consume 1 pack and more per week. This

illustrates that there are youth consumers who are addicted and bonded into smoking

and there are ones who are consuming lesser than the former. There are lesser

chances for the first half to be deterred and greater chances for the latter.

4. Youth smokers are just slightly informed about the elements of R.A. 10351 or the Sin

Tax law, they only know that the law just exists but they are not knowledgeable enough

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

5. Youth consumers would likely opt out to smoking considering their acceptance if a law

is created, even this will make them sacrifice their vices, for the general welfare and

improvement of own health status. The majority of the youth would definitely lessen

their consumption of cigarettes regardless of all the reasons why they are engaged in

smoking when the government discourages them by increasing the price of the

46
 cigarettes for the benefit of their individual health status.

The awareness of the law according to its implementation, objectives and mechanism

plays big role on the people’s acceptability of such even it was created for them to

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.

1. The researchers recommend that the law shall have greater focus on its

implementation on the youth consumers for this people are more vulnerable on the

engagement into smoking. The emphasis rendered in the implementation can give

significance on making the effect of the end of the law. In the present condition, the

scope of the law has no focus on the age of consumer – it encompasses all.

47
 The researchers recommend that the state shall conduct more dynamic study on

the behaviors of male youth that become reasons why they surpassed the number of

female youth smokers. Because this study is on hand limited only onto how the Sin Tax

Law would deter youth from cigarette smoking, by this, we will be able to know how the

law would be applied to male consumers to effect the objectives of the sin tax law.

The researchers recommend that the revenue that will be accumulated shall be

allotted in the upgrading health service that focuses on monitoring, regulating and

rehabilitating the consumers who are addicted to these vices. Furthermore, this would

target two major objectives of the said law: discouraging by helping these consumers to

get out of the vice and upgrading the health status of the state.

2. The researchers recommend that the government shall have school-based and youth-

oriented campaigns on the effects of not only peer pressure but all reasons pertaining

to why youth engages in smoking and what are the ways they can get away from it.

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

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

48
 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

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.

49
 The researchers recommend that for a particular law to be effective, people

must be well knowledgeable on its areas for this is tantamount to the level of

acceptability.

6. The researchers recommend that the government should uphold a heavier increase

in price of sin products for the next phases of its implementation because if we follow

the purchasing power of the members to the purchasing power the Philippine pesos

in terms of inflation, these will lead proportional to each other. Meaning, the members

of the youth now may not be affected in the following phases of this law due to the

parity of two variables presented above.

50
 BIBLIOGRAPHY

 BOOKS

“The Wages of Sin Taxes,” Chistopher Snowdon, 2012

“The Impact of Tobacco taxation on Cigarette Consumption,” Cédric 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,” Cédric Evenor and

Dupont de Rivaltz, December 2006

51
"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 are taxed the same — BIR” gmanetwork.com,

January 10, 2013

52
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 'sin tax' law,” 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

53
 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 Ma’am/Sir:

Greetings!

The undersigned are senior students of the Polytechnic University of the Philippines who
are currently engaged in research writing entitled, “The Effectiveness of the Republic
Act 10351 in Deterring the Youth from Cigarette Smoking Based on Selected
Variables in Largest Cities of Metro Manila,” as a requirement of the course Bachelor
in Political Science major in International Relations.

In line with this, we may request that this survey questionnaire that will solicit some
information regarding the effects of the Sin Tax Law on the youth respondents would merit
an honest response.

Thank you for your kind consideration.

Respectfully yours,

Bautista, John Robert O. Pollicar, Paul Jonel J. Gamboa, Joelyn Marie G.

_________________________
Dr. FlorendaFrivaldo
Adviser

54
 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 _____ 16 _____ 17 _____18 _____19

2. Gender (Kasarian)

_____ Male (Lalaki) _____ Female (Babae)

3. What year did you start smoking? (Anong taon ka nagsimulang manigarilyo?)

____ 2009 before (2009 at mas nauna pa) _____2010 _____2011 ______2012

The following items are indicators of whether the youth is being deterred from smoking
due to the implementation of the Sin Tax Law which will be assessed by this study. Your
answers will help evaluate the effectiveness of the law in catering the needs of the
health of its citizens. Please check your answers to the following questions on the
spaces provided. Please share your frank, honest, and sincere answers.

(Ang mga sumusunod na bilang ay magiging indikasyon kung ang mga kabataan
ba ay napipigil sa paninigarilyo dahil sa pagpapatupad ng Sin Tax Law na siyang
susukatin sa pagaaral na ito. Mangyaring lagyan ng tsek (√) ang iyong mga sagot
sa mga sumusunod na tanong sa patlang na inilaan. Ibahagi ang iyong pranka,
tapat at taus-pusong sagot.)

55
I. Reasons why you engage in smoking (Mga dahilan kung bakit napasok sa
paninigarilyo)

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)

Very Well Well Fairly Slightly Not

Informed Informed Informed Informed Informed
(Alam na (Alam) (May (Alam (Hindi
Alam) Alam)

56
 sapat na nang
kaalaman) Bahagya
1. On the
implementation
(Are you aware that
such law is now in
effect?)
[Sa
PAGPAPATUPAD
(May kaalaman ka
ba na ang
naturang batas ay
kasalukuyan nang
umeepekto?)]
2. On the objectives
(Consumption
Deterrence, Health
Service
Improvement,
Revenue
Enhancement)
[Sa LAYUNIN
(Pagpigil sa
Pagkonsumo,
Pagpapabuti ng
mga Serbisyong
Pangkalusugan,
Pagpapahusay ng
Kita ng
Gobyerno)]
3. On the Mechanism
(Are you aware on
how the law is
being carried out
and executed?)
[Sa
PAMAMARAAN
(May kaalaman ka
ba kung PAANO
ipinapatupad ang
batas?)]

57
IV. What is the level of acceptance of the youth on laws depending on the following
objectives? (Ano ang antas ng pagtanggap ng mga kabataan sa mga batas ayon sa
mga sumusunod na layunin?)

Definitely Maybe Maybe Definitely I prefer

(Oo) (Maaari) Not Not not to
(Maaaring (Hindi) answer
Hindi) (Mas
nanaisin
ko ang
hindi
pagsagot)
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?
(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

58
 isakripisyo ang iyong
mga bisyo?)
3. If the law is created for
the betterment of
your health status,
would you still follow it
even if it will make you
sacrifice your vices?
(Kung ang batas ay
nilikha upang
MAPABUTI ANG
KALAGAYAN NG
IYONG SARILING
KALUSUGAN,
susundin mo pa din
ba ito kahit
magagawa nitong
isakripisyo ang iyong
mga bisyo?)

V. What are the significant changes on the youth’s consumption of cigarettes upon
the implementation of RA 10351 “Sin Tax Law”? (Ano ang mga makabuluhang
pagbabago sa pagkonsumo ng mga kabataan ng sigarilyo matapos ang
pagpapatupad ng RA 10351 “Sin Tax Law”?)

5.1 How much money do you spent in smoking per day? (Magkano ang
inilalaan mo sa paninigarilyo BAWAT ARAW?)

_____ 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)

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)

59
 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 )
What was the reason of the reduction of
your cigarette consumption?(Ano ang
nagging dahilan ng pagbawas ng
iyong paninigarilyo?)
____ 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, kamag-
anak,paaralan,trabaho etc.)
Others, please
specify:______________
60
If you answered NO, proceed here(Kung
Hindi ang iyong sagot)
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)
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
pagbawas ng paninigarilyo)
___ Influenced from smokers around(
Impluwensiya ng mga naninigarilyo sa
paligid)
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: 5’8”
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 Dasmariñas Cavite

Das Marinas, Cavite
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

62
March 2013: “Upload: The 2013 Voter’s Education, Senatorial Candidates Forum
and Presentation of Legislative Agenda”, ORGANIZER, Polytechnic
University of the Philippines, Sta. Mesa

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: 5’2”
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

February 2014: CPAG-CPSPA Leadership Conference, Accenture Room, PUP

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

64
March 2013: National Paper Conference on Public Administration, PUP Manila
February 2013: Forum with Cong. Sonny Angara: Meeting the Challenges of State
Education in the 21st Century, Bulwagang Balagtas, Ninoy Aquino
Learning Resource Center, PUP
February 2013: The Rundown 2013, GT Toyota Auditorium, UP-Diliman
October 2012: Backdoor Issues: Social Dialogue with Sen. Antonio Trillanes IV,
Claro M. Recto Hall, PUP
August 2012: A Forum on PHILIPPINE-CHINA Territorial Maritime Dispute,
Bulwagang Salaam, Romulo Hall, UP-Diliman
December 2010: Republiko: Ang Republika, ang Publiko at Ako, UP-Diliman Film
Center

AFFILIATION

PUP – School of Debaters

Finance Director, Grand Master’s 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
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: 5’6”
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

66
March 2013: “Upload: The 2013 Voter’s Education, Senatorial Candidates Forum
and Presentation of Legislative Agenda”, ORGANIZER, Polytechnic
University of the Philippines, Sta. Mesa

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

President, Executive Committee 2013-2014
Active Member 2010 – 2013

School of Debaters
Director for Communications, Grandmaster’s Council 2013-2014
Varsity / Resident Debater, 2011-2013

I certify that the statements made in this application form are true and correct. I also
understand that any misinterpretation will be considered sufficient reason for withdrawal
of an offer or subsequent dismissal if employed.

Paul Jonel J. Pollicar

67