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

• المؤلفون الرئيسيون: Gacal, Francesca Glen Esteban, Reyes, Francesca Beatriz Agamata, Wong, Mireah Kyra Molina, Yap, Dominique Bianca Uy
• التنسيق: text
• اللغة: English
• منشور في: Animo Repository 2022
• الموضوعات: Beverages—Taxation—Philippines; Food and Drug Law; Taxation; Tax Law
• الوصول للمادة أونلاين: https://animorepository.dlsu.edu.ph/etdb_acc/25; https://animorepository.dlsu.edu.ph/cgi/viewcontent.cgi?article=1052&context=etdb_acc

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...