Date of Publication


Document Type

Master's Thesis

Degree Name

Master of Business Administration

Subject Categories

Taxation | Tax Law


Ramon V. Del Rosario College of Business


Business Management

Thesis Adviser

Ramil E. Bugayong

Defense Panel Chair

Antonio Concepcion

Defense Panel Member

Marvin Norona
Alfredo Malvar


Globalization has brought many advantages and disadvantages to different States. One advantage is the exchange of goods between countries. Free and fair trade allowed countries to develop their economies by expanding to the global market. In free exchange, barriers to trade such as tariffs and internal taxes are eliminated or at least minimized. However, countries which enter into trade agreements with other countries must conform with the standards that are provided therein.

Disputes among countries have risen due to the conflicts between international agreements on trade and internal taxes. WTO cases such as Japan – Custom Duties, Taxes and Labelling Practices on Imported Wines and Alcoholic Beverages, Korea – Taxes on Alcoholic Beverages, and Chile – Alcoholic Beverages have provided areas of potential conflict on whether or not internal taxes on distilled spirits are in violation of the National Treatment Principle under the rules on international trade.

This study attempts to develop a framework that will help us understand the relation between international trade and excise taxation. It is in this context that this study will examine whether or not the Philippine excise tax system on distilled spirits conforms with our obligations under our international trade agreement. After evaluating the current tax system, the goal is to formulate what will constitute the appropriate and neutral tax policy in line with our international trade agreement.

Abstract Format






Electronic File Format


Accession Number


Shelf Location

Archives, The Learning Commons, 12F Henry Sy Sr. Hall

Physical Description

1 computer optical disc, 4 3/4 in.


Alcoholic beverages—Taxation—Philippines; Alcoholic beverages—Taxation—Law and legislation—Philippines; Excise tax—Philippines; Excise tax—Law and legislation; Tariff—Philipppines

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