Assessing the implementation of excise tax on sweetened beverages on manufacturing companies in the Philippines: Basis for tax reforms

• Main Authors: Gacal, Francesca Glen Esteban, Reyes, Francesca Beatriz Agamata, Wong, Mireah Kyra Molina, Yap, Dominique Bianca Uy
• Format: text
• Language: English
• Published: Animo Repository 2022
• Subjects: Beverages—Taxation—Philippines; Food and Drug Law; Taxation; Tax Law
• Online Access: https://animorepository.dlsu.edu.ph/etdb_acc/25; https://animorepository.dlsu.edu.ph/cgi/viewcontent.cgi?article=1052&context=etdb_acc
• Institution: De La Salle University

The Philippine excise tax on sweetened beverages (SBs) was introduced to decrease the risk factors for non-communicable diseases (NCDs)— the leading cause of death in the Philippines and in the world. The study aims to generate potential reforms that balance the interests of SB manufacturers and the...