Page 82 - GS_Journal_2014

Urdaneta City University

IMPLEMENTATION OF THE SIN TAX LAW: AN ASSESSMENT
ELIZABETH S. ALIMORONG

This study determined the extent of the implementation of the Sin Tax Law as perceived
by the respondents of Poblacion, Rosales, and Pangasinan. Part 1 dealt on the profile of the
respondents that includes their age, sex, civil status, highest educational attainment, occupation,
monthly family income, number of years smoking, religion and the respiratory diseases incurred.
Part II focused on the untoward manifestations of smoking along physical, mental, and social
aspect. Part III tackled on the extent of implementation of the Sin Tax Law along awareness and
strategies as perceived by the respondents. Part IV dealt on the significant difference between
the respondents’ profile and the untoward manifestations as perceived by the respondents and
Part V focused on the significant relationship between the respondents” profile and the extent of
implementation of Sin Tax Law as perceived by the respondents.
Based on the data gathered, the following are the findings of the study: majority of the
respondents are aged 31-40, male, married, high school graduate, unemployed, with a monthly
family income of 5,000 pesos and below, smoking for two (2) years and above, Roman Catholic,
and incurred bronchitis. On the untoward manifestations of smoking along physical aspect, their
lips and teeth are discolored with dryness of the skin. Their decision making is firm and decide
well when smoking and frequently crave for cigarettes. The smokers feel better when they were
with friends and among the non-smokers they were aware on the adverse effects of smoking.
On the extent of implementation of the Sin Tax Law, it was perceived that there is
a law being implemented to reduce the incidence of death related incidents and presence of
posters exhibiting the bad effects of smoking. Based on the findings of the study, the following
conclusions are offered. The respondents belong to young adults, heads of family, reached
secondary education. Have no present work with an income below the poverty line, had
smoked for more than 2 years, Roman Catholic and mostly had bronchitis. Majority of them had
manifestations on their skin, lips and discolored teeth. They can device firmly and feel better with
friends. However, the non-smokers were aware on the adverse effects of smoking. On the extent
of implementation, most of them believed that the law will help prevent occurrence of deaths
related to cigarette smoking especially on the strategy of showing in posters person affected
with the disease. On the difference on the adverse effects of cigarette smoking is not related to
the profile variable except for social and physical under highest educational attainment. On the
significant relationship, overall results imply no relationships to the untoward effects of smoking.
Based on the above premise, the following are hereby recommended. The young adults
must be oriented on the bad effects of smoking and refrain from cigarette smoking to prevent
having respiratory diseases. The respondents must lessen if not to eliminate cigarette smoking
so nicotine would not affect the whole body. There must be wider dissemination on the ill effects
of smoking and strengthen the campaign and heavier penalty to violators. The respondents
must be conscious that the effects of cigarette smoking are true to all users. A similar study in
a wider perspective can be done.

69