HomeThe Ledgervol. 1 no. 1 (2013)

Perception of Vendors and Consumers about Sin Tax Law

Shaun Kristopher D. Amada | Claudette C. Arboleda | Resheny C. Cedeno | Christine M. Costan | Maricor A. Roque | Emma V. Sagarino

Discipline: Entrepreneurship, Business Law



Sin Tax Law has elicited many reactions from consumers and vendors of cigarettes. This issue brings to the limelight an old adage, “If taxpayers really wish to smoke, therefore, let them pay for their eventual healthcare.” This study primarily aimed to determine the various perceptions of the vendors and consumers as regards the Sin Tax Bill. The researcher used the descriptive design, specifically survey covering Davao City. Three hundred and eighty four consumer respondents and 30 vendors were chosen purposively for this study. They were asked to complete self-survey questionnaires eliciting qualitative and quantitative data. Results revealed many interesting things about smoking and the implementation of the law. Thus, the data covered diverse data which include information about the age when the smokers started the vice, the place the consumers buy the cigarettes, their budget for such commodity, the preferred brand, and many more. Majority has become more aware about the sin tax law but do not necessarily believe the taxes can successfully eliminate smoking.