"A review of the reversion to two-tier excise tax on cigarettes: Using " by Mary Antonette M. Yu

A review of the reversion to two-tier excise tax on cigarettes: Using rights based approach to health and stakeholders theory

Date of Publication

4-2018

Document Type

Master's Thesis

Degree Name

Juris Doctor

Subject Categories

Tax Law

College

Ramon V. Del Rosario College of Business

Thesis Adviser

Dennis Aberino
Pierre Martin Reyes

Defense Panel Chair

Ma. Victoria P. Tibon

Defense Panel Member

Frances Jeanne Sarmiento
Carlo Bonifacio Alentajan

Abstract/Summary

This study examines the legality of the reversion to two-tier excise tax system on cigarettes and its impact to the smokers’ behavior in terms of cigaratte consumption, brand shifting, and smoking cessation. In comparing different scenarios which show distinct tax system, it is apparent that the most significant impact in terms of reducing consumption of cigarettes is under the current unitary excise tax system (TRAIN Law) in 2026. The proposed two-tier excise tax system violates the right to health as provided under domestic and international laws since the implementation of a two-tiered excise tax system will result to a lower collection growth rate and, correspondingly, lower allocation for funding the national health insurance program and medical assistance. This paper recommends that the (“Philip Morris-Fortune Tobacco Corporation”) PMFTC adopt the green technology in its production in order to address the downward trend of its profits. In the same way, it recommends horizontal diversification – introducing newly developed products of PMFTC’s international parent company. As for the legal aspect, this study recommends the following: (1) abolishment of H.B. 4144 as regards the reversion to two-tier excise tax system; (2) increase the uniform excise tax system on cigarettes packed by machine; and (3) to include another automatic appropriation provision, the funds of which are generated from the incremental revenue from the excise tax over tobacco products, and will be used for universal health care and other health purposes.

Abstract Format

html

Language

English

Format

Electronic

Accession Number

CDTG007481

Shelf Location

Archives, The Learning Common's, 12F Henry Sy Sr. Hall

Physical Description

1 computer optical disc; 4 3/4 in.

Keywords

Cigarettes--Taxation--Law and legislation--Philippines; Excise tax—Law and legislation--Philippines

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Embargo Period

11-22-2024

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