THE IMPACT OF EXCISE TAX ON SUGAR-SWEETENED

BEVERAGES ON SELECTED FILIPINO CONSUMERS IN

BARANGAY MABOLO

A Research
Presented to the
Faculty of the Department of Accountancy
School of Business and Economics
University of San Carlos
Cebu City, Philippines

In Partial Fulfillment
Of the Requirements for the Course
Accounting Synthesis, Part 2 (AC 527MA)
TTH 6:00-7:30 PM

By:
BAGUIO, LORENZ ANDREW M.
HERMOSO, GELLE KRYSTEL M.
LAVEGA, MYRRILE DANE C.
LIM, ELLEN GRACE L.
SAMONTINA, CANDY CLAIRE D.
VERIL, STACY JUNE G.
YBAÑEZ, JOHAN KHENRIC R.

March 2018
 APPROVAL SHEET

This thesis entitled "THE IMPACT OF EXCISE TAX ON SUGAR-SWEETENED

BEVERAGES ON SELECTED FILIPINO CONSUMERS IN BARANGAY
MABOLO" submitted by Baguio, Lorenz Andrew; Hermoso, Gelle Krystel; Lavega,
Myrrile Dane; Lim, Ellen Grace; Samontina, Candy Claire; Veril, Stacy June; and Ybañez,
Johan Khenric for the degree Bachelor in Science in Management Accounting has been
revised and approved for final hearing.

Thesis Committee

Mr. Harries F. Andaya, CPA

Panelist

Ms. Gracienne Rose G. Curso, CPA

Panelist

Mr. Jun Marlon M. Denila, CPA

Panelist

Atty. Christopher C. Malaya, CPA

Adviser

ii
 TABLE OF CONTENTS

Title Page .............................................................................................................i

Approval Sheet .................................................................................................. ii
Table of Contents ............................................................................................. iii
List of Tables and Figures ................................................................................. v
CHAPTER
1 INTRODUCTION .............................................................................................. 1
1.1 Rationale ........................................................................................................ 1
1.2 Statement of the Problem ............................................................................... 2
1.3 Significance of the Study................................................................................ 3
1.4 Scope and Limitation of the Study .................................................................. 4
1.5 Definition of Terms ........................................................................................ 4
1.6 Organization of the Study ............................................................................... 5
2 REVIEW OF RELATED LITERATURE ........................................................ 6
2.1 History of Sugar ............................................................................................. 6
2.2 Sugar Intake: Its Pros and Cons ...................................................................... 6
2.3 Sugar-Sweetened Beverages ........................................................................... 8
2.4 Sugar-Sweetened Beverages Consumption in the Philippines ......................... 9
2.5 Excise Tax on Sugar-Sweetened Beverages in Foreign Countries ................. 10
2.6 Proposed Excise Tax on SSBs (Sugar-Sweetened Beverages) in the
Philippines ................................................................................................... 16
2.7 Implemented Excise Tax on SSBs (Sugar-Sweetened Beverages) in the
Philippines ................................................................................................... 19
2.8 Theoretical Framework ................................................................................ 20
2.9 Conceptual Framework ................................................................................ 21
3 RESEARCH METHODOLOGY .................................................................... 23
3.1 Research Design ........................................................................................... 23
3.2 Research Environment and Participation ...................................................... 23
3.3 Research Instruments ................................................................................... 24
3.4 Research Procedures .................................................................................... 24

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4 ANALYSIS, PRESENTATION, AND INTERPRETATION OF DATA ...... 26
4.1 Demographic Profile of the Respondents ...................................................... 27
4.2 Before and After Consumption of SSBs ....................................................... 28
4.3 Chi-Square Treatment of Data ...................................................................... 35
4.4 Paired T-test Treatment of Data .................................................................... 39
4.5 Result of the Open-ended Questions ............................................................. 44
5 SUMMARY, FINDINGS, CONCLUSIONS, & RECOMMENDATIONS .... 45
5.1 Summary...................................................................................................... 45
5.2 Findings ....................................................................................................... 46
5.3 Conclusions .................................................................................................. 48
5.4 Recommendations ........................................................................................ 49
BIBLIOGRAPHY .................................................................................................... 51
APPENDICES .......................................................................................................... 59
Appendix A Transmittal Letter........................................................................... 60
Appendix B Research Instrument ....................................................................... 61
Appendix C Chi-Test Distribution Table ............................................................ 65
Appendix D T-Test Distribution Table ............................................................... 66
Appendix E Timetable of Activities ................................................................... 67
Appendix F Research Budget ............................................................................. 69
Appendix G Republic Act No. 10963 ................................................................. 70
Appendix H Certification of the Statistician ....................................................... 77
CURRICULUM VITAE .......................................................................................... 78

iv
 LIST OF TABLES AND FIGURES

Page
Figure 1 Conceptual Framework 21
Figure 2 Geographical Map of Barangay Mabolo 23
Figure 3 Gender of the Respondents 27
Figure 4 Age of the Respondents 27
Figure 5 Income of the Respondents 28
Figure 6 Consumption of SSBs Before Imposition of Excise Tax
in Terms of Gender 28
Figure 7 Consumption of SSBs with High Fructose Corn Syrup
in Terms of Gender 29
Figure 8 Consumption of SSBs with Artificial Sugar
in Terms of Gender 30
Figure 9 Consumption of SSBs Before Imposition of Excise Tax
in terms of Age 30
Figure 10 Consumption of SSBs with High Fructose Corn Syrup
After Imposition of Excise Tax in Terms of Age 31
Figure 11 Consumption of SSBs with Artificial Sugar
After Imposition of Excise Tax in Terms of Age 32
Figure 12 Consumption of SSBs Before Imposition of Excise Tax
in terms of Income 32
Figure 13 Consumption of SSBs with High Fructose Corn Syrup
After Imposition of Excise Tax in terms of Income 33
Figure 14 Consumption of SSBs with Artificial Sugar
After Imposition of Excise Tax in Terms of Income 34
Table 1 Sugar Content of Sugar-sweetened Beverages in Teaspoon 9
Table 2 Annual Family Expenditure on Non-Alcoholic Beverages
CY 2015 10
Table 3 Excise Tax on Soft Drinks and Other Type of Beverages
in Some ASEAN Member Countries 11

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Table 4 Tax Structure of Non-Alcoholic Beverages in Thailand 11
Table 5 Specific Tax on SSBs on Selected Countries 15
Table 6 Possible Price Increase of SSBs after Implementation
of Proposed Tax 18
Table 7.1 Gender Preferences in Buying SSBs after Implementation
of Excise Tax 35
Table 7.2 Expected Values from Observed Counts (Gender) 35
Table 8.1 Age Preferences in Buying SSBs after Implementation
of Excise Tax 36
Table 8.2 Expected Values from Observed Counts (Age) 37
Table 9.1 Income Preferences in Buying SSBs after Implementation
of Excise Tax 38
Table 9.2 Expected Values from Observed Counts (Income) 38
Table 10.1 Average SSBs Consumption per Liter Before and After
the Imposition of the Excise Tax 39
Table 10.2 Paired Sample Statistics 43
Table 10.3 Paired Sample Test 43
Table 11 Consumer Preferences in Approving and Being Affected
with the Implementation of the Excise Tax 44
Table 12 The Relationship of Consumption After the Implementation
of Excise Tax in terms of Gender, Age and Income 47

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 CHAPTER 1

INTRODUCTION
RATIONALE
The imposition of tax on sugar-sweetened beverages (SSBs) was aimed at reducing
the consumption of sugary drinks that caused adverse health effects and thereby generating
additional revenue for the government that compensated for the expected revenue loss from
the proposed restructuring of the personal income tax (PIT) and other new reforms which
will decrease the government’s revenue under Package 1 of the Tax Reform for
Acceleration and Inclusion (TRAIN) and generated revenue for the Health Promotion Fund
that addresses health concerns. However, this newly imposed tax reform may hamper the
growth of the beverage industry, local sugar farmers as well as fruit farmers since it will
experience a decline caused by lower demand of fruit juices and sugar. It was noted that
beverage is one of the key export sectors cited in the Philippine Export Development Plan
(PEDP) 2015-2017. Thus, the most affected sectors of this imposition were the consumers,
beverage manufacturers and local sugar and fruit farmers.
Sugar, as a sweetener, has become a major component in sugar-sweetened
beverages for enhancing its flavor. However, too much intake of sugar can cause adverse
health effects. According to World Health Organization (WHO), SSB consumption was
high in many parts of the world and was suggestive of poor dietary quality, SSBs contain
sugars such as sucrose or fructose, often in large amounts, which contributed to the overall
energy density of diets. Based on the findings from a study that was published in the
Philippine Journal of Science, it was confirmed that among sweetened beverages, soft
drinks are seemingly popular among Filipino children and adolescents.
This tax imposition decreased the purchasing power of the consumers. Thus, it
posed a great deal of adversity on consumers especially those belonging to the lower-class
society. Furthermore, this price increase will decrease the sales of beverage manufacturers
and the local fruit and sugar farmers that supply those beverage manufacturers. These facts
led the researchers to conduct a study on the impact of the tax on sugar-sweetened
beverages to the consumption of Filipino consumers particularly in Barangay Mabolo. The
researchers wanted to know if the consumers were still willing buying these beverages
regardless of the price increase or were they dissuaded in buying such beverages.

1
STATEMENT OF THE PROBLEM

Taxation as a means of implementation of health policy is a common tool used in

the Philippines. The government is imposing tax on products that are deemed unhealthy.
There is a new proposed tax particularly on beverages with high sugar content to minimize
sugar intake thus reducing the risk of health problems caused by excessive sugar intake
from these beverages.

This study is intended to determine the impact on the consumption of sugar-

sweetened beverages in Barangay Mabolo, Cebu City after the implementation of the
excise tax for sugar-sweetened beverages.

Specifically, the study aims to answer the following:

1. Are the selected consumers in Barangay Mabolo still going to buy sugar-sweetened
beverages after the excise tax is implemented?
2. Is there a relationship between the imposition of excise tax on sugar-sweetened
beverages and the consumption of beverages of selected consumers in Barangay
Mabolo in terms of:
2.1 Gender
2.2 Age
2.3 Income
3. Does the implementation of excise tax reduces the consumption of sugar-sweetened
beverages of the selected consumers in Barangay Mabolo?
4. What can the researchers recommend so that the implementation of tax on sugar-
sweetened beverages will be beneficial to both the government and the consumers?

Null Hypothesis

Ho: There is no relationship between the imposition of excise tax and consumption
of sugar-sweetened beverages in terms of gender, age, and income.

Ho: There is no significant difference in the consumption of SSBs after the

implementation of excise tax.

2
SIGNIFICANCE OF THE STUDY

The result on the study of the impact of the implemented tax on sugar-sweetened
beverages to the Filipino consumers in Mabolo, Cebu City can benefit the following:

To the national government. Through the result of this study, the government can
have an insight to know whether or not the approved tax on SSBs can reduce the
consumption of SSBs. In addition, it will give them the insights of people which may aid
them for possible future amendments.

To the Cebu City government. The result of this study can contribute to the
awareness regarding the implemented tax on sugar-sweetened beverages to the Cebu City
government, concerning the people.

To the beverage manufactures with added sugar beverages. The result of this
study can benefit these particular manufacturers through information and through this they
may adjust their manufacturing and financial strategies.

To local sugar and fruit farmers. The result of this study can give awareness on
other possible approach that will help them recoup on losses they will possibly incur due
to the implemented excise tax on SSB.

To consumers. The result of this study can benefit the consumers of SSB through
the information per se regarding the health problems that stems from excess consumption
of SSBs. Also, to be informed of the rationale of the government on the reasons for the
imposition of such tax policy.

To the researchers. Through the result of this study, the researchers can gain more
knowledge on the implemented tax per se, how it will affect the consumers of Mabolo and
be aware of the rationale on why the government considers this tax helpful to the
constituents of the Philippines.

To the future researchers. Future researchers can use the result as additional
information to their research.

3
SCOPE AND LIMITATION OF THE STUDY

This study covered the impact on the consumption of consumers consequential

from the proposed excise tax on sugar-sweetened beverages. The research focused on
individual consumers residing in Mabolo, Cebu City. This study was limited to consumers
aging 18 and above. This study was focused on their consumption of SSBs. Hence, the
possible decrease of health problems caused by excess consumption of SSB was limited to
the consumption of SSBs and did not include other products that has sugar content or sugar
per se.

DEFINITION OF TERMS

Consumer - person who purchased goods and services for personal use.

Sugar-sweetened beverages (SSB) - (also known as Sweetened Beverages) refer to non-

alcoholic beverages of any constitution (liquid, powder, or concentrates) that are pre-packaged
and sealed in accordance with the Food and Drug Administration (FDA) standards, that contain
caloric and/or non-caloric sweeteners added by the manufacturers, and shall include, but not
be limited to the following, as described in the Food Category System from the Codex
Alimentarius Food Category Descriptors (Codex Stan 192-1995, Rev. 2017 or the latest) as
adopted by the FDA.

Excise Tax - a tax on the production, sale or consumption of a commodity in a country.

Specific Tax - refers to the excise tax imposed which is based on weight or volume capacity
or any other physical unit of measurement

Ad Valorem Tax – refers to the excise tax which is based on selling price or other specified
value of the goods/articles

Value-Added Tax - a tax on consumption levied on the sale, barter, exchange or lease of
goods or properties and services in the Philippines and on importation of goods into the
Philippines. It is an indirect tax, which may be shifted or passed on to the buyer, transferee
or lessee of goods, properties or services.

4
ORGANIZATION OF THE STUDY

The first chapter of this study provided the overview of the study along with its
problem, its importance, the need to conduct such research, the scope and limitations, and
the relevant information, such as the definition of terms, which could help the researchers
understand the study. Chapter I showed what Sugar-sweetened beverages are and how to
government planned to impose such tax on these products to help them solve health related
problems concerning the consumption of Sugar-sweetened Beverages (SSBs).

The second chapter provided the review of related literature composed of the data
and information gathered to support the chosen study. It started with the introduction to
sugar, the main component of Sugar-sweetened beverages followed by its advantages and
disadvantages, which in fact led to health problems if taken excessively. It was then
followed by the introduction of SSBs, the excise tax on sugar-sweetened beverages in
foreign countries and in the Philippines.

The third chapter of this study provided how the researchers conducted the study.
The researchers conducted the study in Mabolo City using questionnaires and interviews.
With the information gathered, the researchers were able to provide conclusions and found
out what possible recommendations were made to make the proposal beneficial to both the
government and the consumers.

The fourth chapter provided the use of statistical tools and methods in order to draw
conclusions and recommendations for this study. The data gathered, through surveys and
interviews, were consolidated and used as the primary source of information in the use of
these statistical tools.

Finally, the fifth chapter of this study provided the summary, conclusion and
recommendations for this study. The researchers were able to draw such by analyzing the
results and findings on the previous chapter.

5
 CHAPTER II

REVIEW OF RELATED LITERATURE

2.1 History of Sugar

Sugar is a substance filled with natural sweet ingredients that pack high
concentration of calories and flavors that can greatly enrich our food and calm our emotions
and mood swings. First ones who managed to find that plant were civilizations from New
Guinea, who some 10 thousand years ago successfully domesticated, sugarcane. Their
knowledge of this incredible plant slowly moved across Southeast Asia, southern China,
until it reached India, which was home of the first organized sugar production ("History of
Sugar - From Early Sugarcane Cultivation", 2017). Sugar was by far the most important of
the overseas commodities that accounted for a third of Europe's entire economy (Whipps,
2017).
In fact, sugar probably entered into our diets by accident. It is likely that sugarcane
was primarily a “fodder” crop, used to fatten pigs, though humans may have chewed on
the stalks from time to time. Evidence from plant remnants and DNA suggests that
sugarcane evolved in South East Asia (A history of sugar – the food nobody needs, but
everyone craves, 2015).
Sugar (sucrose) is a carbohydrate that occurs naturally in every fruit and vegetable.
It is a major product of photosynthesis, the process by which plants transform the sun’s
energy into food. Sucrose occurs in greatest quantities in sugar cane and sugar beets from
which it is separated for our use. (How Well Do You Know Sugar?, n.d.)

2.2 Sugar Intake: Its Pros and Cons

Pros
Sugar is a type of carbohydrate. It is the smallest form of carbohydrates that our bodies
use for energy. Like starch, sugar provides 4 calories for every gram. When we eat these foods
we are getting the calories from sugar along with many important vitamins and minerals. Many
of the sugars that we eat are mostly calories and some of these sugars are added at home. They
include table sugar, brown sugar, raw sugar, honey, syrup, jams and jellies. You may see names
like dextrose, fructose, maltose, and lactose on food labels. Some sugars are added when foods

6
are manufactured and they are mostly from soft drinks and other sweetened beverages, candies,
and sweet bakery products ("Sugar", 2017).
Sugars are desirable for their sweet taste and for their palatability. People have
sought the many forms of sugars for millennia, including even the biblical reference of
Canaan as the “land of milk and honey”. Sugars occur naturally in a wide variety of fruits,
vegetables, milk and dairy foods. In addition, they are produced commercially and added
to foods both for their sweetness as well as other functions such as the texture of foods.
When metabolized, sugars have approximately 4 calories per gram, the same as both
protein and other carbohydrates (Schorin, Sollid, Edge & Bouchoux, 2012).
People all around the world eat sugar as part of a healthy, nutritious and balanced
diet. Many people worry, that eating sugar may be bad for their health. Their concern is
unnecessary as extensive research has not been able to link the consumption of sugars to
any chronic disease except dental caries (tooth decay). And even though dental caries has
been associated with sugar consumption, there are many other factors (including the
consumption of other carbohydrates and oral hygiene) that play an important role in the
development of caries ("Facts about Sugar", 2012).
Cons
Although most people think of sugar as simply a sweet treat that should be
consumed in small portions, many of the foods you eat consist of sugar molecules.
Carbohydrates, one nutrient the body needs in large amounts, consist of sugar molecules.
Each different type of sugar molecule affects the body in different ways. This complexity
of sugar explains why it provides both nutritional advantages and disadvantages (Chandler,
2016). When it comes to sugar, too much is really not good for you. Studies have shown
the extremely dangerous effects of high intakes of sugar (“Pros and Cons of Sugar in Your
Diet”, 2010).
Added sugar intake is a real problem in most industrialized nations and, due to how
cheap it is to produce, today even less developed nations too. Recent research has focused on
potential sugars and health relationships, such as the possibility that excessive intake of sugars
contributes to nutritionally inadequate diets ("The Science of Sugars", 2017). Consuming lots
of added or hidden sugar has been found to be associated with problems including diabetes,

7
heart disease, obesity, cancer, high blood pressure, and cognitive disorders, such as dementia
or Alzheimer’s disease. Sugar is now even linked to cancer and many other conditions tied to
impaired immune function (Axe, 2017). Over the course of the 15-year study on added sugar
and heart disease, participants who took in 25% or more of their daily calories as sugar were
more than twice as likely to die from heart disease as those whose diets included less than 10%
added sugar. Overall, the odds of dying from heart disease rose in tandem with the percentage
of sugar in the diet—and that was true regardless of a person’s age, sex, physical activity level,
and body-mass index (a measure of weight). Nutritionists frown on added sugar for two
reasons. One is its well-known links to weight gain and cavities. The other is that sugar delivers
“empty calories” - calories unaccompanied by fiber, vitamins, minerals, and other nutrients.
Too much added sugar can crowd healthier foods from a person’s diet (Corliss, 2016).

2.3 Sugar-Sweetened Beverages (SSBs)

Sugar-sweetened beverages (SSBs) are any liquids that are sweetened with various
forms of added sugars like brown sugar, corn sweetener, corn syrup, dextrose, fructose,
glucose, high-fructose corn syrup, honey, lactose, malt syrup, maltose, molasses, raw sugar,
and sucrose. ("Sugar Sweetened Beverage Intake", 2017). These include all beverages that are
sweetened with various forms of sugars that add calories. Specifically, drinks include, but are
not limited to, carbonated sodas, sports and energy drinks, dairy beverages, lemonade and other
fruit aides, sweetened teas and coffees and other sweetened fruit drinks. They do not include
liquids containing only naturally-occurring sugars, such as natural fruit juices ("Sugar-
Sweetened Beverages | Public Health Law Center", 2017).
Sugar-sweetened beverages intake has been linked with weight gain, diabetes,
metabolic syndrome, and dental caries. Although moderate consumption of fruit juice may
be an important source of vitamins, minerals, and antioxidants, excessive fruit juice
consumption has been associated with weight gain and development of dental caries.
(Singh et al. 2015). Its consumption is high in many parts of the world and is suggestive of
poor dietary quality, as sugar-sweetened beverages contain sugars such as sucrose or
fructose, often in large amounts, which contribute to the overall energy density of diets.
The calories provided by sugar-sweetened beverages have little nutritional value and may
not provide the same feeling of fullness that solid food provides. As a result, total energy

8
intake may increase which can lead to unhealthy weight gain. ("Reducing consumption of
sugar-sweetened beverages to reduce the risk of childhood overweight and obesity", 2017).
Dozens of studies have explored possible links between soft drinks and weight, and they
consistently show that increased consumption of soft drinks is associated with increased
energy (caloric) intake. The average can of sugar-sweetened soda or fruit punch provides
about 150 calories, almost all of them from sugar, usually high-fructose corn syrup. That’s
the equivalent of 10 teaspoons of table sugar. If you were to drink just one can of a sugar-
sweetened soft drink every day, and not cut back on calories elsewhere, you could gain up
to 5 pounds in a year ("Sugary Drinks", 2017)
Table 1. Sugar Content of Sugar-sweetened Beverages in Teaspoon
Serving Size Teaspoons of
Soft drink 600ml 16

Sports drink 750ml 15

Fruit juice 350ml 10

Energy drink 350ml 9

Flavoured drink 250ml 6

Flavoured water 750ml 4

Source:https://www.nmdhb.govt.nz/public-health-service/a-z-public-health-topics/oral-health/sugar-
sweetened beverages/

2.4 Sugar- Sweetened Beverages Consumption in Philippines

Sugar-sweetened beverages (SSBs) are a major source of added sugar in the
Filipino diet. About 45% of the SSBs consumed by Filipino adults are soft drinks. About
29% are from coffee and tea and about 9% are from sugar sweetened fruit juices. In the
2013 National Nutrition Survey, beverages excluding milk and milk products account for
6.1% of the total energy intake of children 6 months to 5 years, 3.9% for children 6-12
years old and adolescents, 5.5% for adults and 3.6% for pregnant women. Almost half of
those caloric contributions come from soft drinks and sugar sweetened juice drinks. The
2013 survey also showed that 86.5% of Filipino adults consume sugar-sweetened
beverages (Magno, 2017).

9
 According to the Food and Nutrition Research Institute (FNRI), while the Filipino
household’s food consumption is decreasing over the years, the amount of caloric intake is
increasing. The share of beverages as a caloric source, however, has increased from 1.6%
of total household calories in 2003 to 2.8% in 2015.
The Philippine Statistics Authority (PSA) 2015 Family Income and Expenditure
Survey (FIES) shows that 1.3% of total annual family expenditure was spent on non-
alcoholic beverages, i.e., mineral water, soft drinks, fruits and vegetable juices. Families in
the middle income class spent the highest (1.4%), the high income group the second highest
(1.2%) while the lowest income group spent the least (0.9%).
Table 2. Annual Family Expenditure on Non-Alcoholic Beverages CY 2015

Source: 2015 FIES (PSA)

2.5 Excise Tax on Sugar-Sweetened Beverages in Foreign Countries Asia Pacific

ASEAN is said to be one of the world’s most diverse, fast-moving, and competitive
economic regions composed of 10 member nations: Thailand, Malaysia, Philippines,
Indonesia, Vietnam, Myanmar, Singapore, Cambodia, Laos PDR, Brunei Darussalam
(Shandia, 2016). In relation to this, according to National Tax Research Center (NTRC),
there are other member-countries in the ASEAN which are currently imposing an excise
tax on soft drinks and other types of non-alcoholic beverages to cut sugar consumption as
the numbers of people suffering from diabetes and obesity continue to rise (Jurado &
Amurao, 2017).

10
 Table 3. Excise Tax on Soft Drinks and Other Type of Beverages in Some ASEAN
Member Countries

Source: ASEAN Region: 2016 Food and Non-Alcoholic Beverage Tax Update

A. Thailand
Thailand consumes the twelfth greatest amount of sugar in the world and the second
greatest amount of sugar in the ASEAN region. Thailand imposes excise taxes on certain non-
alcoholic beverages including soda water, soft drinks, and unfermented vegetable or fruit
juices, as shown in the table below. Thailand uses both ad valorem and specific excise taxes.
It applies whichever form is higher, whether it is ad valorem or specific charges. The excise
tax system has been adjusted to complement the VAT system.
From 2007 to 2015, the government’s revenue from excise taxation was stable,
rising from 16 percent to 20 percent. In 2015, Thailand’s revenue from excise taxes was
$12.57 billion. The excise revenue from non-alcoholic beverages increased by 21 percent,
from $416 million to $504 million between 2011 and 2015 (Shandia, 2016).
Table 4. Tax Structure of Non-Alcoholic Beverages in Thailand

Source: ASEAN Region: 2016 Food and Non-Alcoholic Beverage Tax Update

11
B. Cambodia
Cambodia applies Specific Taxes on certain Merchandise and Services (STMS) as
a form of excise tax applied to imported goods and the provision of services. Products
subjected to the specific tax are soft drinks, alcoholic products, and beer, at 10 percent.
Local taxpayers are responsible for paying this tax to the tax administration by the 15th of
the month following the month that the supplies are produced (Shandia, 2016).

C. Laos PDR
Lao PDR levy tax on non-alcoholic beverages on which the excise tax is ad valorem
based and as such linked to the price/quality of the product and the spending ability of the
consumer, suggesting thereof that the excise tax is a revenue raising instrument.
Laos imposes excise duties on carbonated drinks and invigorating drinks, at a range
between 5 and 25 percent (Figure 2). The country imposed tax rate of 5% to soda water
and carbonates, and 10% to other sweetened beverages. As noted this imposition is mainly
in response to harmful externalities related to health issues that can be associated with the
product. (ASEAN Excise Tax, 2013)

Americas
A. United States of America
Over the past thirty years, U.S. children and adolescents have dramatically
increased consumption of these beverages. Today, the average American consumes 50
gallons of sugar‐sweetened beverages (SSBs) each year and approximately 22 teaspoons
of sugar from SSBs per day, far surpassing the recommended 5 to 9 teaspoons/day level.
Soda and fruit punches constitute the top two categories of SSB calories, although sports
and energy drinks represent one of the fastest growing product categories, especially
among adolescents (Wang, 2010).
Reducing sugar-sweetened beverage (SSB) consumption has become a public
health priority because of strong evidence that SSBs increase risk of obesity, diabetes, heart
disease, and dental caries (Falbe et al. 2016). As of January 2009, 33 states in the U.S.
imposed a sales tax on soft drinks sold in grocery stores and vending machines at an
average rate of 5.2 %. Including all states with or without a specific tax on SSBs, the
nationwide average tax rate is 3.4 % on these beverages. In contrast, the average tax rate

12
for all food and beverages is 1%. However, the tax rate is never more than 10% of the price
(Wang, 2010). In November of 2014, Berkeley, California, became the first and only US
jurisdiction to pass an SSB excise tax for public health purposes. Berkeley levied the $0.01-
per-ounce tax on distribution of SSBs, including soda; energy, sports, and fruit-flavored
drinks; sweetened water, coffee, and tea; and syrups used to make SSBs (non-SSBs such
as diet soda are not taxed) (Falbe et al. 2016)

B. Mexico
The government of Mexico has been faced with the enormous fiscal and health
consequences of obesity and made major regulatory changes. These include taxing two
components of the diet, Sugar Sweetened Beverages (SSBs) and non-essential foods
(unhealthy food with excessive saturated fat, sugar and/or sodium), to provide important
new revenue sources and reduce intake of SSBs and unhealthy food with excessive
saturated fat, sugar and/or sodium.
On January 1, 2014, the Mexican government began instituting two taxes. One is a
1 peso per liter (effectively slightly less than 10%) excise tax on any (non-alcoholic and
non-dairy) beverage with added sugar. Concurrently, the government instituted an 8% sales
tax on a wide range of non-essential foods that are foods high in sodium, added sugars, or
solid fats. These include all salty and other snacks, confectionery products, chocolate and
products derived from cacao, puddings and flans, candy, peanut butter and hazelnut butter,
ice cream, and popsicles (Colchero, Popkin et al. 2016).

EMEA (Europe, Middle East, and Africa)

A. France
The French National Assembly passed a tax on all soft drinks with added sugar or
artificially sweetened to raise €280 million ($380 million) a year. Beverages without added
sugar, such as natural fruit juices, are excluded from the tax, in addition to beverages with
alcohol content. The tax will be paid by manufacturers and processors, as well as French
importers (Audran, 2011). Currently taxes all drinks with added sugar or artificial
sweeteners at 0.07 EUR (£0.06) per litre and also energy drinks at 0.50 EUR (£0.40) per
litre (Lavin & Timpson, 2013).

13
B. Hungary
Overweight and obese people are a majority today in OECD countries. The obesity
epidemic continues to spread, and no OECD country has seen a reversal of trends since the
epidemic began. Obesity rates have more than doubled in Hungary in 20 years, with one in
four women and almost one in three men being obese today (OECD, 2016). In recent years,
the Hungarian Government has taken major steps to improve population nutrition. In 2011,
the Hungarian Parliament passed legislation creating the public health product tax—a tax
levied on food products containing unhealthy levels of sugar, salt and other ingredients in
an effort to reduce their consumption promote healthy eating and create an additional
mechanism for financing public health services. The public health product tax is collected
at points of sale from consumers who purchase a taxable food product and also from sellers
when selling a taxable food product in Hungary for the first time. The tax is per unit of
product sold, measured in kilograms or litres (Public Health Product Tax in Hungary, n.d.).
Taxes have been levied on sugary drinks at 5 HUF (£0.01) per litre, energy drink at 250
HUF (£0.70) per litre, salty snacks and condiments at 200 HUF (£0.56) per kg and sweets,
biscuits, ice-creams and chocolate at 100 HUF (£0.28) per kg (Lavin & Timpson, 2013).
Four years since the tax was introduced, consumption of taxable unhealthy foods in
Hungary has decreased. Many food manufacturers have reduced or eliminated unhealthy
ingredients in their products, population awareness of healthy eating has increased, and
approximately US$ 219 million in revenue has been raised and earmarked for health
spending (Public Health Product Tax in Hungary, n.d.).

C. South Africa
The Minister of Finance announced in the February 2016 Budget a decision to

introduce a tax on sugar-sweetened beverages (SSBs) with effect from 1st of April 2017 to

help reduce excessive sugar intake. The non-alcoholic beverage industry in South Africa
is made up of products such as juices, carbonated drinks, energy drinks, bottled water, ice
tea, dilutable beverages etc. However, it is dominated by carbonated drinks. Growth in the
non-alcoholic beverage sector has increased significantly since the early 1990’s.
Consumption of SSBs at an early age sets a pattern for unhealthy dietary habits leading to
early onset type 2 diabetes and obesity which require chronic care over the child’s lifetime.

14
This as a result will increase public healthcare costs in the long term (National Treasury:
Republic of South Africa, 2016). Evidence shows that a tax needs to be introduced at a
sufficiently high level to have a meaningful impact on purchasing, consumption, and
ultimately obesity and its consequences. A systematic review showed that a tax of 20% on
SSBs can lead to a reduction in consumption of SSBs of around 20%. The proposed tax
rate to be implemented in South Africa, based on the current product labelling framework,
is a tax rate of 2.29 cents per gram of sugar. This roughly equates to a 20% tax incidence
for the most popular soft drink (ASDA, 2016).
Table 5. Specific Tax on SSBs on Selected Countries

Source: ASEAN Region: 2016 Food and Non-Alcoholic Beverage Tax Updates

2.6 Proposed Excise Tax on SSBs (Sugar Sweetened Beverages) in the Philippines

Just recently, Tax Reform for Acceleration and Inclusion (TRAIN) was proposed
in the Philippines to create a tax system that is simpler, fairer and more efficient,
characterized by low rates and a broad base that promotes investment, job creation and
poverty reduction. The tax reform program consists of several packages with each package
balancing trade-offs and helping to ensure timely enactment (PWC, 2017). Tax Reform for
Acceleration and Inclusion seeks to: (i) repeal current provisions on the personal income
tax (i.e., address bracket creep, shift to a modified gross income PIT regime for simplicity,

15
and reduce the top marginal rate to 25% over time); (ii) broaden the base of the value-
added tax (i.e., by eliminating a number of exemptions and limiting zero-rating to direct
exporters); (iii) increase the excise tax on petroleum products and automobiles; and (iv)
reduce the estate tax and the donor’s tax. House Bill No. 292 that aims to impose an excise
tax equivalent to P10 for every liter for beverages sweetened with local sugar, and P20 for
those with high-fructose corn syrup or imported sugar was among the 54 tax-related bills
incorporated into the final version of House Bill 5636 or the proposed Tax Reform for
Acceleration and Inclusion Act (TRAIN) (Tax Reform for Acceleration and Inclusion,
2017).
The 1987 Philippine Constitution enjoins the state to protect and promote the right
of health of the people and in still health consciousness among them. Thus, it is a high time
for the Philippines to adopt strict measures in ensuring the safety and well-being of
Filipinos. (House of Representative, Republic of the Philippines, 2016)
Hence, President Rodrigo Duterte promised to review and reform the Philippine tax
system, including possibly reducing personal and corporate income taxes, which would
result in a substantial loss of revenue. To recoup the expected revenue loss, the government
plans to seek passage of compensatory revenue measures, one of which is the imposition
of tax on sugary products. (Tan, 2016)
By imposing tax on sugary products, the government will be hitting two birds with
one stone: it will benefit from the increased tax collections, while consumers will
presumably be discouraged from purchasing sugary products because of the increased
price, thereby lowering their risk to diseases associated with high sugar intake.
Similar to the Sin Tax Reform Law on cigarettes and alcohol products, a tax on
sugary products is designed to raise revenues and promote public health by discouraging
consumption of products with high sugar content. And with this new tax collection
measure, the government may consider earmarking funds for comprehensive programs to
fight malnutrition and obesity. (Tan, 2016)
SSBs, at present, are not subject to excise tax but only to the VAT based on gross
selling price. In the case of imported SSBs, the VAT base is the value used by the Bureau
of Customs (BOC) in determining tariff and customs duties and other charges. Under the
present tax system, the excise tax, if any, forms part of the tax base when computing for

16
the VAT. Therefore, the proposed excise tax will also mean an increase in the tax base for
the VAT. The VAT being an indirect tax, is generally passed on to the consumers. (NTRC
Journal, 2017)
Thus, the proposed excise tax for sweetened beverages if pushed through would
also likely be shifted and become part of the price of SSBs. As according to a price survey
conducted by the Department of Finance (DOF), the implementation of House Bill 5636
or the Tax Reform for Acceleration and Inclusion (TRAIN) Act could push the prices of
sugar-sweetened beverages by two percent to as much as 140 percent. (House of
Representative, Republic of the Philippines, 2016)
Under Section 150-A of this proposed bill, sugar sweetened beverages will be
levied an excise tax of P10 per liter of volume capacity. And this is with the exemption of
100 percent natural fruit juices, 100 percent natural vegetable juices, yogurt and fruit
flavoured yogurt beverages, meal replacement beverages, weight loss product and all milk
products. (Mercurio, 2017)
Moreover, DOF estimates that the cost of soft drinks and carbonated drinks will
climb by as much as 36 percent from the current prices. The retail price of one-liter bottle
of Coca Cola, for one, is projected to increase to ₱42.2 per bottle from the current ₱31 per
liter. In addition, the price of a 350-ml bottle of Cobra, an energy drink, could rise by 18
percent to ₱25.1 per bottle from ₱21.2.Sweetened milk, tea and coffee beverages will also
be affected by the proposed excise tax with price increases. A pack of Yakult, for example,
could cost ₱40.9 with excise tax from the current price of ₱40. Fruit drinks, on the other
hand, will bear the brunt of the proposed excise taxes. The retail price of liquid fruit
beverages, such as a 250-ml punch of Zest-O mango drink, could rise by as much as 48%.
Plus, cost of powder fruit drinks, including Nestea, Tang, and Eight O-clock, meanwhile,
is projected to increase as much as 140 percent. From ₱8 per sachet, Nestea’s price could
jump to ₱19.2. (Mercurio, 2017)
With the stated facts above, the proposed tax reform may have an impact to
manufacturers and consumers; it is likely that it will be met with some resistance. One of
the country’s largest food and beverage companies has already seen its share price decline
by 11 percent over a three-week period last month. There is also anecdotal evidence that
workers in the countryside, particularly fisher folk, rely on sugary drinks such as sodas for

17
their energy boost. And for these people, sweetened products aren’t leisure purchases so
much as necessary—and right now, is still affordable—tools to get them through their
working day. (De Vera, 2017)

Table 6. Possible Price Increase of SSBs after Implementation of Proposed Tax

e
Price Increase of Some SSBs
Product Current Price Forecasted Price
Coke (1L) P31 P42.2
Cobra (350mL) P21.2 P25.1
Yakult P40 P40.9
Liquid Fruit Beverage (e.g Possible increase of 48 percent from
250 mL Zest O) current price
Powdered Fruit Drinks (e.g
P8 P19.2
Nestea, Tang, etc.)
Increase of Some SSBs
Therefore, in pushing through the proposal for a tax on sugary products, the
government should take these matters, among others, into consideration. On the other hand,
consumers should also educate themselves to better understand the negative impact of a
high-sugar diet and, hopefully, to better appreciate the benefits of this new tax proposal. In
covering all the bases, the government can have a tax on sugary products that will not be
perceived as a bitter pill to swallow. (De Vera and Abadilla, 2017)

2.7 Implemented Excise Tax on SSBs (Sugar Sweetened Beverages) in the Philippines
The SSB excise tax will help promote a healthier Philippines. Along with the
Department of Health (DOH), DOF supports this as part of a comprehensive health
measure aimed to curb the consumption of SSBs and address the worsening number of
diabetes and obesity cases in the country, while raising revenue for complementary health
programs that address these problems. This is a measure that is meant to encourage
consumption of healthier products, to raise public awareness of the harms of SSBs, and to
help incentivize the industry to develop healthier products and complements.
Most of the sugar-sweetened beverage, with some notable exceptions provide
unnecessary or empty calories with little or no nutrition. SSBs are not a substitute for
healthy foods such as fruits and rice. SSBs are relatively affordable especially to children
and the poor who are the most vulnerable to its negative effects on health. SSB products

18
are easily accessible and can be found in almost any store, unlike other sweetened products.
Most often, the poor and the children are not aware of their consequences.
The SSB excise tax, as a health measure, will encourage individuals and families
to make healthy choices to ensure a healthier and more productive population. To
complement the SSB excise tax, there are also non-tax measures organized around the
Health in All Policies approach. This strategy is envisioned to include regulatory measures
on marketing, mandatory labeling, information and advocacy measures for health
promotion, and improved nutrition literacy among Filipinos. (Package One - Excise Tax
on Sweetened Beverages #TaxReformNow, 2018)

19
 THEORETICAL FRAMEWORK
Although most people think of sugar as simply a sweet treat that should be
consumed in small portions, many of the foods you eat consist of sugar molecules.
Carbohydrates, one nutrient the body needs in large amounts, consist of sugar molecules.
Each different type of sugar molecule affects the body in different ways. This complexity
of sugar explains why it provides both nutritional advantages and disadvantages (Chandler,
2016). Consuming lots of added or hidden sugar has been found to be associated with
problems including diabetes, heart disease, obesity, cancer, high blood pressure, and
cognitive disorders, such as dementia or Alzheimer’s disease. Sugar is now even linked to
cancer and many other conditions tied to impaired immune function (Axe, 2017).
Sugar-sweetened beverages (SSBs) are any liquids that are sweetened with various
forms of added sugars like brown sugar, corn sweetener, corn syrup, dextrose, fructose,
glucose, high-fructose corn syrup, honey, lactose, malt syrup, maltose, molasses, raw
sugar, and sucrose ("Sugar Sweetened Beverage Intake", 2017). Sugar-sweetened
beverages intake has been linked with weight gain, diabetes, metabolic syndrome, and
dental caries. Although moderate consumption of fruit juice may be an important source of
vitamins, minerals, and antioxidants, excessive fruit juice consumption has been associated
with weight gain and development of dental caries (Singh et al. 2015). According to the
Food and Nutrition Research Institute (FNRI), while the Filipino household’s food
consumption is decreasing over the years, the amount of caloric intake is increasing. The
share of beverages as a caloric source, however, has increased from 1.6% of total household
calories in 2003 to 2.8% in 2015.
According to the House of Representative, the 1987 Philippine Constitution enjoins the
state to protect and promote the right of health of the people and in still health consciousness
among them. Thus, it is a high time for the Philippines to adopt strict measures in ensuring the
safety and well-being of Filipinos. In relation to ensuring the well-being of the Filipinos, the
Government is proposing a tax on SSB which will be hitting two birds with one stone: it will
benefit from the increased tax collections, while consumers will presumably be discouraged
from purchasing sugary products because of the increased price, thereby lowering their risk to
diseases associated with high sugar intake (Tan, 2016).

20
 CONCEPTUAL FRAMEWORK

Diseases caused by Excise tax on Sweetened

Sweetened
excess consumption Beverages (SB) through
Beverages (SB) TRAIN Law
of SB

Increasing Consumption of Selected

Consumption of SB Government Consumers of Barangay
by Filipinos Mabolo, Cebu City

Gender Age Income

Impact on Consumers
(whether there is an
increase or decrease in
consumption of SB)

 Survey
 Interview

Increase in consumption of Decrease in consumption

SB or remains the same of SB

Researchers would Researchers would

recommend ideas which suggest more ways to
can help the Government magnify the current
achieve its mission. effect of the excise tax.

Figure 1. Conceptual Framework

21
 Figure 1 shows how SB can affect consumer health which then resulted to the
implementation of the excise tax on SB through the TRAIN Law. As indicated in the
diagram, we, the researchers, wanted to determine whether the significant change of
consumption, if there is any, is affected in terms of Age, Gender, and Income. In order to
find out if there is a significant change in the consumption of SB, the researchers conducted
a survey and interview among the residents of Barangay Mabolo, Cebu City. If there is an
increase of consumption or if it remains the same the researchers would recommend ideas
which can help the Government achieve its mission regarding the excise tax on SB. On the
other hand, if there is a decrease in consumption, it would mean that the implementation
of the excise tax is effective. Regardless, the researchers would suggest more ways to
magnify the current effect of the excise tax.

22
 CHAPTER 3
RESEARCH METHODOLOGY

3.1 RESEARCH DESIGN

This study was conducted to investigate the impact of the excise tax on sugar-
sweetened beverages on consumers using descriptive ex post facto research. This design
attempted to identify a natural impetus for specific outcomes without actually manipulating
the independent variable. Ex post facto means after the fact. It is a research that explores a
cause for a condition that already exists. This type of design is often utilized when it is not
possible to control the experience, exposure, or influences which may affect participants.
This method aimed to describe how the imposition of excise tax would affect the
consumption of the consumer on the said beverages.

3.2 RESEARCH ENVIRONMENT AND PARTICIPANTS

The study was conducted in Barangay Mabolo, Cebu City. The researchers saw it
fit to focus the study in Barangay Mabolo since it is near to establishments like SM Cebu,
Ayala, and IT Park that provide consumers an easy access of the listed beverages in the
implemented tax for SSBs. Moreover, it was convenient to the researchers to conduct the
study in this scope of area.
This study was participated by individuals residing in Barangay Mabolo and those
aging 18 years and above. The researchers chose this age category because it’s the legal
age to start working and earning income independently. Consequently, they were the
consumers that will be affected mostly of the implemented excise tax on the beverages.
The information gathered from the participants was helpful to the researchers.

FIGURE 2. Geographical Map of Barangay Mabolo.

23
3.3 RESEARCH INSTRUMENTS

The instruments used in the data gathering was survey questionnaires and
interviews, The use of surveys as an instrument to this study can benefit researchers since
surveys are relatively inexpensive and reliable in a sense that the anonymity of surveys
allows respondents to be comfortable, open and honest with their answers as much as
possible. In addition, this study made use of interview as a research instrument. Interviews
enabled the researchers to gain more knowledge and a better understanding about the view
of the consumers about the implemented tax on SSBs.

3.4 RESEARCH PROCEDURE

Data Collection
The researchers used convenient sampling in collecting data. Convenience
sampling (also known as availability sampling) is a specific type of non-probability
sampling method that relies on data collection from population members who are
conveniently available to participate in the study. Respondents were sampled simply
because they were convenient sources of data for the researchers. Samples were selected
based on the subjective judgement of the researchers, rather than random selection. Out of
the 22,000 population of Barangay Mabolo, the researchers were only interested in
achieving a sample size of 100 residents who would take part in the research. Furthermore,
after answering the said questionnaire, they were interviewed for further information and
validity regarding the data gathered initially.

Data Treatment

CHI-SQUARE TEST FOR INDEPENDENCE. Also called Pearson's chi-square test or

the chi-square test of association, is used to discover if there is a relationship between two
categorical variables. It is a nonparametric test. This is used to determine the relationship
between the imposition of excise tax and consumption of SSBs in terms of gender, age,
and income.

24
The formula used is
Degree of Freedom
𝒅𝒇 = (𝒓 − 𝟏) × (𝒄 − 𝟏)
Where: r = number of rows
c = number of columns
Chi-Square Test
(𝑶 − 𝑬)𝟐
𝒙𝟐 = ∑
𝑬
Where: O = observed frequency
E = expected frequency

PAIRED T-TEST. Used to compare two sample means where you have two samples in
which observations in one sample can be paired with observations in the other sample.
Subjects are often tested in a before-after situation or with subject as alike as possible. The
paired t-test is actually a test that the differences between the two observations is 0. This is
used to determine the before-after consumption of SSBs with the imposition of excise tax.

Degree of Freedom
𝒅𝒇 = 𝒏 − 𝟏
Where: n = total number of observations

T-test
̅
𝒅
𝒕 =
̅)
𝑺𝑬 (𝒅
Where: d̅ = mean difference
SE = standard error of the mean difference
∑𝒅
Mean Difference ̅=
𝒅
𝒏
Where: 𝒅 = difference between two observations; 𝒏 = total number of observations
𝑺𝒅
Standard Error of the Mean Difference 𝑺𝑬 =
√𝒏
Where: 𝑺𝒅 = standard deviation of difference

25
 CHAPTER 1V
PRESENTATION, ANALYSIS, AND INTERPRETATION

This chapter overseen the presentation, analysis and interpretation of data gathered
by the researchers. The researchers applied the descriptive ex post facto study where
statistical analysis on data gathering was more suitable. Present data were presented,
analyzed, and interpreted using the methods described in the preceding chapter in order to
answer the questions communicated in the statement of the problem.

Analysis of Data
In the study of the impact of excise tax on sugar-sweetened beverages on the
selected consumers in Barangay Mabolo, the study aims to answer the following questions:
1. Are the selected consumers in Barangay Mabolo still going to buy sugar-
sweetened beverages after the excise tax is implemented?
2. Is there a relationship between the imposition of excise tax on sugar-sweetened
beverages and the consumption of beverages of selected consumers in Barangay
Mabolo in terms of:
2.1 Gender
2.2 Age
2.3 Income
3. Does the implementation of excise tax reduces the consumption of sugar-
sweetened beverages of the selected consumers in Barangay Mabolo?
4. What can the researchers recommend so that the implementation of tax on sugar-
sweetened beverages will be beneficial to both the government and the
consumers?

In organizing the data, the researchers used the bar graph to illustrate the before
and after consumption of the consumers with regard to different category of sugar-
sweetened beverages namely, SSBs with high fructose corn syrup, SSBs with artificial
sugar/sweeteners, and SSBs exempted from the excise tax. It is used to show if the
consumption of the selected consumers increase, decrease or remains the same with

26
 reference to the different sugar-sweetened beverages. The researchers used the Chi-
square Test to determine the relationship of gender, age, and income as to consumption
of sugar-sweetened-beverages after the implementation of excise tax. The T-test was
then used to measure whether the excise tax on sugar-sweetened beverages under
TRAIN law has or has no significant effect on the consumption (in terms of Liter) of
the selected consumers.

Demographic Profile
The profile of the respondents is looked upon in terms of gender, age, and income.

MALE
50% 50%
FEMALE

Figure 3. Gender of the Respondents

Figure 3 shows the composition of gender who participated in the survey. Out of
the 100 respondents, fifty percent (50%) of them were female and the other fifty percent
(50%) were male. Based on the figure, both gender participated equally in the survey.

18-24 YRS. OLD

10%
12% 30% 25-54 YRS. OLD

55-64 YRS. OLD

48%
65 YRS. OLD &
ABOVE

Figure 4. Age of the Respondents

Figure 4 shows the age range of the respondents. Out of the 100 respondents, forty-
eight (48%) of the respondents were 25-54 years old (prime-working age). Thirty percent
(30%) of the respondents were ages between 18-24 years old (early working age). Twelve
percent (12%) of the respondents were ages between 55-64 years old (mature working age).
Lastly, ten percent (10%) of the respondents were ages between 65 years and above

27
(elderly). Based on the figure, a considerable number of participants would be among the
middle-aged members of the population in their prime-working age.

60
50 41
40 32
30
19
20
8
10
0
LESS THAN 5,000 - 10,000 11,000 - 21, 000 &
5,000 20,000 ABOVE

Figure 5. Income of the Respondents

Figure 5 shows the distribution of income earned by the respondents. It shows that
out of the 100 respondents, 41 of them were earning income between ₱5,000-₱10,000
belonging in low-income class. Thirty-two (32) were earning income between ₱11,000-
₱20,000 belonging in the lower-middle income class. Nineteen (19) were earning income
less than ₱5,000 belonging in the poor-income class. Lastly, eight (8) were earning income
₱21,000 & above belonging in the middle-income class.

Presentation of Data
Before and After Consumption of SSBs
This part will provide the presentation, analysis and interpretation of the perception
of the respondents in consuming sugar-sweetened beverages in terms of their gender, age
and income.

A. Gender
CONSUMPTION OF SSBS BEFORE IMPOSTION OF EXCISE TAX IN
50% TERMS OF GENDER
38% 45%
40% 36% 35% 33%
30%
30%
20%
10%
0%
FEMALE GENDER MALE
SSBS WITH HFCS SSBS WITH ARTIFICIAL SWEETENERS SSBS EXEMPTED FROM EXCISE TAX

Figure 6. Consumption of SSBs Before Imposition of Excise Tax in Terms of Gender

28
 Figure 6 shows the consumption of SSBS before the implementation of excise tax
in terms of gender. The SSBs in this figure are broken down into three types, namely: SSBs
with high fructose corn syrup, SSBs with artificial sweeteners, and other beverages. Thirty-
eight percent (38%) of the females consume SSBs with artificial sweeteners; thirty-six
percent (36%) consume SSBs with high fructose corn syrup and thirty percent (30%)
consume SSBs that are not included in the implementation. Furthermore, forty-five percent
(45%) of the males consume SSBs with artificial sweeteners; thirty-five percent (35%)
consume SSBs with high fructose corn syrup and thirty-three percent (33%) consume the
exempted SSBs before the implementation of the excise tax.

CONSUMPTION OF SSBS WITH HIGH FRUCTOSE CORN SYRUP

AFTER IMPOSITION OF EXCISE TAX IN TERMS OF GENDER
50%

40% 36% 34% 35%

29%
30%

20%

10%

0%
FEMALE GENDER MALE
BEFORE AFTER

Figure 7. Consumption of SSBs with High Fructose Corn Syrup in Terms of Gender.
Figure 7 shows consumption of SSBS with high fructose corn syrup before and
after the implementation in terms of gender. In this figure, the thirty-six percent (36%)
consumption of SSBs with high fructose corn syrup by the females before was reduced to
thirty-four percent (34%) while for males, the thirty-five percent (35%) consumption was
reduced to twenty-nine percent (29%) after the implementation.

29
 CONSUMPTION OF SSBS WITH ARTIFICIAL SUGAR AFTER
IMPOSITION OF EXCISE TAX IN TERMS OF GENDER
50% 45% 39%
38%
40%
28%
30%
20%
10%
0%
FEMALE GENDER MALE

BEFORE AFTER

Figure 8. Consumption of SSBs with Artificial Sugar in Terms of Gender.

Figure 8 shows the consumption of SSBs with artificial sugar in terms of gender
before and after the implementation of the excise tax in terms of gender. In this figure, the
thirty-eight percent (38%) consumption of SSBs with artificial sugar by the females before
the implementation was reduced to twenty-eight percent (28%) meanwhile, the forty-five
percent (45%) consumption of the same product by the males was reduced to only thirty-
nine percent (39%) after the implementation of the excise tax.

B. Age
CONSUMPTION OF SSBS BEFORE IMPOSITION OF EXCISE TAX IN
TERMS OF AGE
60%
48% 50%
50% 43% 46%
38% 39%
40% 34% 32% 30%
32%
30% 27%
23%
20%
10%
0%
18-24 YEARS OLD 25-54 YEARS OLD 55-64 YEARS OLD 65 YEARS OLD &
AGE ABOVE
SSBS WITH HFCS SSBS WITH ARTIFICIAL SWEETENERS SSBS EXEMPTED FROM EXCISE TAX

Figure 9. Consumption of SSBs Before Imposition of Excise Tax in terms of Age.

Figure 9 shows the consumption of SSBs before the implementation of excise tax
in terms of age. Before the implementation of the excise tax, of ages 18 to 24 years old,
forty-three percent (43%) consume SSBs with high fructose corn syrup; forty-eight percent
(48%) consume SSBs with artificial sweeteners and thirty-four percent (34%) consume

30
SSBs that are exempted by the implemented law. Of ages 25-54 years old, thirty-two
percent (32%) consume SSBs with high fructose corn syrup; thirty-eight percent (38%)
consume SSBs with artificial sweeteners and twenty-seven percent (27%) consume the
exempted beverages. Moreover, for the age group 55-64 years old, thirty-nine percent
(39%) consume SSBs with high fructose corn syrup; thirty-two percent (32%) consume
SSBs with artificial sweeteners and thirty percent (30%) consume the exempted beverages.
And for the last age group, 65 years old and above, twenty-three percent (23%) consume
SSBs with high fructose corn syrup; forty-six percent (46%) consume SSBs with artificial
sweeteners and fifty percent (50%) consume the exempted beverages.

CONSUMPTION OF SSBS WITH HIGH FRUCTOSE CORN SYRUP AFTER

IMPOSITION OF EXCISE TAX IN TERMS OF AGE
50% 43%
38% 39% 37%
40% 32%
29%
30% 23% 22%
20%
10%
0%
18-24 YEARS OLD 25-54 YEARS OLD 55-64 YEARS OLD 65 YEARS OLD &
AGE ABOVE
BEFORE AFTER

Figure 10. Consumption of SSBs with High Fructose Corn Syrup After Imposition of Excise
Tax in Terms of Age.
Figure 10 shows the consumption of SSBs with high fructose corn syrup before
and after the implementation of the excise tax in terms of age. For the consumers aging 18-
24 years old, the forty-three percent (43%) consumption before was reduced to thirty-eight
percent (38%) after the implementation. For the consumers aging 25-54 years old, the
thirty-two percent (32%) consumption before was reduced to twenty-nine percent (29%)
after the implementation. For the consumers aging 55-64 years old, the thirty-nine percent
(39%) consumption before was reduced to thirty-seven percent (37%) after the
implementation. And for the last consumers aging 65 years old and above, the twenty-three
percent (23%) consumption of the said beverage before was reduced to twenty-two percent
(22%) after the implementation of the excise tax.

31
 CONSUMPTION OF SSBS WITH ARTIFICIAL SUGAR AFTER
60% IMPOSITION OF EXCISE TAX IN TERMS OF AGE
48% 46%
39% 38% 38%
40% 32% 30%
28%

20%

0%
18-24 YEARS OLD 25-54 YEARS OLD 55-64 YEARS OLD 65 YEARS OLD &
AGE ABOVE
BEFORE AFTER

Figure 11. Consumption of SSBs with Artificial Sugar After Imposition of Excise Tax in
Terms of Age.
Figure 11 shows the consumption of SSBs with artificial sugar before and after the
implementation of the excise tax in terms of age. For the consumers aging 18-24 years old,
the forty-eight percent (48%) consumption before was reduced to thirty-nine percent (39%)
after the implementation. For the consumers aging 25-54 years old, the thirty-eight percent
(38%) consumption before was reduced to twenty-eight percent (28%) after the
implementation. For the consumers aging 55-64 years old, the thirty-two percent (32%)
consumption before was reduced to thirty percent (30%) after the implementation. And for
the last consumers aging 65 years old and above, the forty-six percent (46%) consumption
of the said beverage before was reduced to thirty-eight percent (38%) after the
implementation of the excise tax

C. Income
CONSUMPTION OF SSBS BEFORE IMPOSITION OF EXCISE TAX IN
60% TERMS OF INCOME
50%
42% 44%
38% 40% 35%
40% 33% 32%
30% 31% 31% 29%

20%

0%
LESS THAN ₱ 5,000 ₱5,000 - ₱10,000 ₱11,000 - ₱20,000 ₱21,000 & ABOVE
INCOME
SSBS WITH HFCS SSBS WITH ARTIFICIAL SWEETENERS SSBS EXEMPTED FROM EXCISE TAX

Figure 12. Consumption of SSBs Before Imposition of Excise Tax in terms of

Income.

32
 Figure 12 shows the consumption of SSBs before the imposition of excise tax in
terms of income. Before the implementation of the excise tax, thirty percent (30%) of the
respondents earning less than ₱5,000 consume SSBs with high fructose corn syrup; forty-
two percent (42%) consume SSBs with artificial sweeteners and thirty-one percent (31%)
consume SSBs that are not included in the implemented law. For those who are earning
₱5,000 to ₱10,000, thirty-eight percent (38%) consume SSBs with high fructose corn
syrup; forty percent (40%) consume SSBs with artificial sweeteners and thirty-one percent
(31%) consume the exempted beverages. Moreover, for respondents earning ₱11,000-
₱20,000, thirty-five percent (35%) consume SSBs with high fructose corn syrup; forty-four
percent (44%) consume SSBs with artificial sweeteners and twenty-nine percent (29%)
consume the exempted bevages. Lastly, thirty-three percent (33%) of the respondents
earning ₱21,000 and above consume SSBs with high fructose corn syrup; thirty-two
percent (32%) consume SSBs with artificial sweeteners and fifty percent (50%) consume
SSBs that are exempted.

CONSUMPTION OF SSBS WITH HIGH FRUCTOSE CORN SYRUP

AFTER IMPOSITION OF EXCISE TAX IN TERMS OF INCOME
50%
38% 37%
40% 35% 33% 32%
30% 32%
30% 25%

20%

10%

0%
LESS THAN ₱ 5,000 ₱5,000 - ₱10,000 ₱11,000 - ₱20,000 ₱21,000 & ABOVE
INCOME
BEFORE AFTER

Figure 13. Consumption of SSBs with High Fructose Corn Syrup After Imposition
of Excise Tax in terms of Income.
Figure 13 shows the consumption of SSBs with high fructose corn syrup before
and after the implementation of excise tax in terms of income. For the consumers earning
less than ₱5,000, the thirty percent (30%) consumption of the said beverage before was
reduced to twenty-five percent (25%) after the implementation. For the consumers earning
₱5,000-10,000, the thirty-eight percent (38%) consumption before was reduced to thirty-
seven percent (37%) after the implementation. For the consumers earning ₱11,000-20,000,

33
the thirty-five percent (35%) consumption before was reduced to thirty-two percent (32%)
after the implementation. And lastly, for the consumers earning ₱21,000 and above, the
thirty-three percent (33%) consumption before was reduced to thirty-two percent (32%)
after the implementation of the excise tax.

CONSUMPTION OF SSBS WITH ARTIFICIAL SUGAR AFTER

IMPOSITION OF EXCISE TAX IN TERMS OF INCOME
50% 44%
42% 40%
40% 33% 35% 33% 32% 30%
30%

20%

10%

0%
LESS THAN ₱ 5,000 ₱5,000 - ₱10,000 ₱11,000 - ₱20,000 ₱21,000 & ABOVE
INCOME
BEFORE AFTER

Figure 14. Consumption of SSBs with Artificial Sugar After Imposition of Excise
Tax in terms of Income.
Figure 14 shows the consumption of SSBs with artificial sugar before and after the
implementation of the excise tax in terms of income. For the consumers earning less than
₱5,000, the forty-two percent (42%) consumption of the said beverage before was reduced
to thirty-three percent (33%) after the implementation. For the consumers earning ₱5,000-
10,000, the forty percent (38%) consumption before was reduced to thirty-five percent
(35%) after the implementation. For the consumers earning ₱11,000-20,000, the forty-four
percent (44%) consumption before was reduced to thirty-three percent (33%) after the
implementation. And lastly, for the consumers earning ₱21,000 and above, the thirty-two
percent (32%) consumption before was reduced to thirty percent (30%) after the
implementation of the excise tax.

34
Statistical Analysis
This part will provide the presentation, analysis and interpretation of the data
gathered using the Chi-Square Test and Paired T-test.

Chi-Square test determine the relationship of gender, age, and income as to consumption
of sugar-sweetened-beverages after the implementation of excise tax.

I. Gender
Table 7.1 Gender Preferences in Buying SSBs after Implementation of Excise Tax

GENDER WOULD STILL BUY WOULD NOT BUY TOTAL

FEMALE 41 9 50
MALE 34 16 50
TOTAL 75 25 100

Interpretation
Based on the results, more female still preferred in buying sugar-sweetened
beverages than male despite the imposition of the excise tax. Moreover, more male
preferred not to buy sugar-sweetened beverages.
Table 7.2 Expected Values from Observed Counts (Gender)

GENDER WOULD STILL BUY WOULD NOT BUY TOTAL

FEMALE 37.5 12.5 50
MALE 37.5 12.5 50
TOTAL 75 25 100

Expected Values Computation

𝑟𝑜𝑤 𝑡𝑜𝑡𝑎𝑙 × 𝑐𝑜𝑙𝑢𝑚𝑛 𝑡𝑜𝑡𝑎𝑙 50 × 75
𝐸𝑅2 𝐶2 = = = 37.5
𝑡𝑜𝑡𝑎𝑙 𝑛𝑢𝑚𝑏𝑒𝑟 𝑜𝑓 𝑜𝑏𝑠𝑒𝑟𝑣𝑎𝑡𝑖𝑜𝑛𝑠 100
𝑟𝑜𝑤 𝑡𝑜𝑡𝑎𝑙 × 𝑐𝑜𝑙𝑢𝑚𝑛 𝑡𝑜𝑡𝑎𝑙 50 × 25
𝐸𝑅2 𝐶3 = = = 12.5
𝑡𝑜𝑡𝑎𝑙 𝑛𝑢𝑚𝑏𝑒𝑟 𝑜𝑓 𝑜𝑏𝑠𝑒𝑟𝑣𝑎𝑡𝑖𝑜𝑛𝑠 100
𝑟𝑜𝑤 𝑡𝑜𝑡𝑎𝑙 × 𝑐𝑜𝑙𝑢𝑚𝑛 𝑡𝑜𝑡𝑎𝑙 50 × 75
𝐸𝑅3 𝐶2 = = = 37.5
𝑡𝑜𝑡𝑎𝑙 𝑛𝑢𝑚𝑏𝑒𝑟 𝑜𝑓 𝑜𝑏𝑠𝑒𝑟𝑣𝑎𝑡𝑖𝑜𝑛𝑠 100
𝑟𝑜𝑤 𝑡𝑜𝑡𝑎𝑙 × 𝑐𝑜𝑙𝑢𝑚𝑛 𝑡𝑜𝑡𝑎𝑙 50 × 25
𝐸𝑅3 𝐶3 = = = 12.5
𝑡𝑜𝑡𝑎𝑙 𝑛𝑢𝑚𝑏𝑒𝑟 𝑜𝑓 𝑜𝑏𝑠𝑒𝑟𝑣𝑎𝑡𝑖𝑜𝑛𝑠 100

35
 Computing the Degree of Freedom
df = (r-1) * (c-1) = (2-1) * (2-1) = 1 α = 0.05
Calculating Chi-Square Test
(𝒐𝒃𝒔𝒆𝒓𝒗𝒆𝒅 − 𝒆𝒙𝒑𝒆𝒄𝒕𝒆𝒅)𝟐 (𝟒𝟏 − 𝟑𝟕. 𝟓)𝟐 (𝟗 − 𝟏𝟐. 𝟓)𝟐 (𝟑𝟒 − 𝟑𝟕. 𝟓)𝟐 (𝟏𝟔 − 𝟏𝟐. 𝟓)𝟐
𝒙𝟐 = ∑ = + + +
𝒆𝒙𝒑𝒆𝒄𝒕𝒆𝒅 𝟑𝟕. 𝟓 𝟏𝟐. 𝟓 𝟑𝟕. 𝟓 𝟏𝟐. 𝟓

𝒙𝟐 = 𝟎. 𝟑𝟐𝟔𝟔𝟕 + 𝟎. 𝟗𝟖 + 𝟎. 𝟑𝟐𝟔𝟔𝟕 + 𝟎. 𝟗𝟖
𝒙𝟐 = 2.61334
Pearson Chi-Square = 2.613, DF = 1, P-Value = 0.106

Chi-Square Analysis for Gender

For the behaviour variable the chi-square obtained is 2.613. With 1 degree of
freedom (2 group - 1 = 1) and a significance level of 0.106, which falls well above the 0.05
alpha level, the difference between the observed and expected values is not significant.
Thus, the researchers conclude that the consumption of sugar-sweetened beverages after
the imposition of excise tax does not have relationship between genders. The null
hypothesis is accepted, since p > 0.05 (in fact p = 0.106).

II. Age
Table 8.1 Age Preferences in Buying SSBs after Implementation of Excise Tax

WOULD STILL WOULD NOT

AGE TOTAL
BUY BUY
18-24 years old 24 6 30
25-54 years old 36 12 48
55-64 years old 9 3 12
65 years old & above 6 4 10
TOTAL 75 25 100

Interpretation
Based on the results, respondents aging 25-54 years old still preferred in buying
sugar-sweetened beverages followed by respondents aging 18-24 years old. In addition, it
was from the same age group who preferred not to buy sugar-sweetened beverages due to
the imposition of excise tax. Thus, middle-aged adults were still actively consuming SSBs
despite the imposition of excise tax.

36
 Table 8.2 Expected Values from Observed Counts (Age)

WOULD WOULD
AGE TOTAL
STILL BUY NOT BUY
18-24 years old 22.5 7.5 30
25-54 years old 36 12 48
55-64 years old 9 3 12
65 years old & above 7.5 2.5 10
TOTAL 75 25 100
30 × 75 30 × 25
E R2 C 2 = = 22.5 ER2 C3 = = 7.5
100 100
48 × 75 48 × 25
E R 3 C2 = = 36 E R3 C3 = = 12
100 100
12 × 75 12 × 25
ER4C2 = =9 ER4C3 = =3
100 100
10 × 75 10 × 25
ER5 C2 = = 7.5 E R 5 C3 = = 2.5
100 100

Computing the Degree of Freedom

df = (r-1) * (c-1) = (4-1) * (2-1) = 3 α = 0.05
Calculating Chi-Square Test
(𝒐𝒃𝒔𝒆𝒓𝒗𝒆𝒅 − 𝒆𝒙𝒑𝒆𝒄𝒕𝒆𝒅)𝟐 (𝟐𝟒 − 𝟐𝟐. 𝟓)
𝟐
(𝟔 − 𝟕. 𝟓)𝟐 (𝟑𝟔 − 𝟑𝟔)𝟐 (𝟏𝟐 − 𝟏𝟐)𝟐
𝒙𝟐 = ∑ = + + + +
𝒆𝒙𝒑𝒆𝒄𝒕𝒆𝒅 𝟐𝟐. 𝟓 𝟕. 𝟓 𝟑𝟔 𝟏𝟐
(𝟗 − 𝟗)𝟐 (𝟑 − 𝟑)𝟐 (𝟔 − 𝟕. 𝟓)𝟐 (𝟒 − 𝟐. 𝟓)𝟐
+ + +
𝟗 𝟑 𝟕. 𝟓 𝟐. 𝟓
𝟐
𝒙 = 𝟎. 𝟏𝟎 + 𝟎. 𝟑𝟎 + 𝟎 + 𝟎 + 𝟎 + 𝟎 + 𝟎. 𝟑𝟎 + 𝟎. 𝟗𝟎
𝒙𝟐 = 1.600
Pearson Chi-Square = 1.600, DF = 3, P-Value = 0.659

Chi-Square Analysis for Age

For the behaviour variable the chi-square obtained is 1.60. With 1 degree of
freedom (4 group - 1 = 3) and a significance level of 0.659, which falls well above the 0.05
alpha level, the difference between the observed and expected values is not significant.
Thus, the researchers conclude that the consumption of sugar-sweetened beverages after
the imposition of excise tax does not have relationship between age group. The null
hypothesis is accepted, since p > 0.05 (in fact p = 0.659).

37
III. Income
Table 9.1 Income Preferences in Buying SSBs after Implementation of Excise Tax

WOULD WOULD
INCOME TOTAL
STILL BUY NOT BUY
Less than 5,000 16 3 19
5,000-10,000 29 12 41
11,000-20,000 25 7 32
21,000 & Above 5 3 8
TOTAL 75 25 100

Interpretation
Based on the results, respondents earning ₱5,000-₱10,000 composed the largest
percentage who still preferred in buying sugar-sweetened beverages. Thus, the low-income
class group were still willing to consume SSBs rather than those earning income above
₱10,000.
Table 9.2 Expected Values from Observed Counts (Income)

WOULD WOULD
INCOME TOTAL
STILL BUY NOT BUY
Less than 5,000 14.25 4.75 19
5,000-10,000 30.75 10.25 41
11,000-20,000 24 8 32
21,000 & Above 6 2 8
TOTAL 75 25 100
19 × 75 19 × 25
ER2 C2 = = 14.25 ER2 C3 = = 4.75
100 100
41 × 75 41 × 25
E R3 C2 = = 30.75 E R3 C3 = = 10.25
100 100
32 × 75 32 × 25
E R4 C2 = = 24 ER4 C3 = =8
100 100
8 × 75 8 × 25
E R5 C2 = =6 E R5 C3 = =2
100 100

Computing the Degree of Freedom

df = (r-1) * (c-1) = (4-1) * (2-1) = 3 α = 0.05

38
Calculating Chi-Square Test
(𝒐𝒃𝒔𝒆𝒓𝒗𝒆𝒅 − 𝒆𝒙𝒑𝒆𝒄𝒕𝒆𝒅)𝟐 (𝟏𝟔 − 𝟏𝟒. 𝟐𝟓)𝟐 (𝟑 − 𝟒. 𝟕𝟓)𝟐 (𝟐𝟗 − 𝟑𝟎. 𝟕𝟓)𝟐 (𝟏𝟐 − 𝟏𝟎. 𝟐𝟓)𝟐
𝒙𝟐 = ∑ = + + +
𝒆𝒙𝒑𝒆𝒄𝒕𝒆𝒅 𝟏𝟒. 𝟐𝟓 𝟒. 𝟕𝟓 𝟑𝟎. 𝟕𝟓 𝟏𝟎. 𝟐𝟓
(𝟐𝟓 − 𝟐𝟒)𝟐 (𝟕 − 𝟖)𝟐 (𝟓 − 𝟔)𝟐 (𝟑 − 𝟐)𝟐
+ + + +
𝟐𝟒 𝟖 𝟔 𝟐
𝒙𝟐 = 𝟎. 𝟐𝟏𝟒𝟗 + 𝟎. 𝟔𝟒𝟒𝟕 + 𝟎. 𝟎𝟗𝟗𝟔 + 𝟎. 𝟐𝟗𝟖𝟖 + 𝟎. 𝟎𝟒𝟏𝟕 + 𝟎. 𝟏𝟐𝟓 + 𝟎. 𝟏𝟔𝟔𝟕 + 𝟎. 𝟓
𝒙𝟐 = 2.0914
Pearson Chi-Square = 2.091, DF = 3, P-Value = 0.554
Chi-Square Analysis for Income
For the behaviour variable the chi-square obtained is 2.091. With 1 degree of
freedom (4 group - 1 = 3) and a significance level of .554, which falls well above the .05
alpha level, the difference between the observed and expected values is not significant.
Thus, the researchers conclude that the consumption of sugar-sweetened beverages after
the imposition of excise tax does not have relationship between income levels. The null
hypothesis is accepted, since p > 0.05 (in fact p = 0.554).

T-test is used to measure whether the excise tax on sugar-sweetened beverages

under TRAIN law has or has no significant effect on the consumption (in terms of Liter)
of the selected consumers.

Table 10.1 Average SSBs Consumption per Liter Before and After the Imposition of
Excise Tax
RESPONDENT BEFORE (X) AFTER (Y) 𝒅(𝒙 − 𝒚) 𝒅−𝒅 ̅ ̅ )𝟐
(𝒅 − 𝒅
1 3 2 1 -0.31 0.0961
2 3 2 1 -0.31 0.0961
3 4 2 2 0.69 0.4761
4 3 2 1 -0.31 0.0961
5 3 3 0 -1.29 1.6641
6 3 3 0 -1.29 1.6641
7 3 2 1 -0.29 0.0841
8 3 2 1 -0.29 0.0841
9 4 2 2 0.71 0.5041
10 3 3 0 -1.29 1.6641
11 3 0 3 1.71 2.9241
12 4 3 1 -0.29 0.0841

39
13 4 3 1 -0.29 0.0841
14 3 0 3 1.71 2.9241
15 3 2 1 -0.29 0.0841
16 2 2 0 -1.29 1.6641
17 2 1 1 -0.29 0.0841
18 2 1 1 -0.29 0.0841
19 3 3 0 -1.29 1.6641
20 2 0 2 0.71 0.5041
21 2 2 0 -1.29 1.6641
22 3 1 2 0.71 0.5041
23 2 2 0 -1.29 1.6641
24 2 0 2 0.71 0.5041
25 3 0 3 1.71 2.9241
26 3 1 2 0.71 0.5041
27 2 2 0 -1.29 1.6641
28 3 1 2 0.71 0.5041
29 2 2 0 -1.29 1.6641
30 3 3 0 -1.29 1.6641
31 3 1 2 0.71 0.5041
32 4 2 2 0.71 0.5041
33 3 0 3 1.71 2.9241
34 5 0 5 3.71 13.7641
35 3 2 1 -0.29 0.0841
36 3 3 0 -1.29 1.6641
37 4 0 4 2.71 7.3441
38 3 3 0 -1.29 1.6641
39 3 2 1 -0.29 0.0841
40 2 0 2 0.71 0.5041
41 4 0 4 2.71 7.3441
42 4 3 1 -0.29 0.0841
43 2 1 1 -0.29 0.0841
44 2 2 0 -1.29 1.6641
45 3 2 1 -0.29 0.0841
46 3 0 3 1.71 2.9241
47 3 0 3 1.71 2.9241
48 1 0 1 -0.29 0.0841
49 2 2 0 -1.29 1.6641
50 3 3 0 -1.29 1.6641
51 3 2 1 -0.29 0.0841
52 3 0 3 1.71 2.9241
53 3 2 1 -0.29 0.0841

40
54 3 1 2 0.71 0.5041
55 3 1 2 0.71 0.5041
56 2 1 1 -0.29 0.0841
57 3 0 3 1.71 2.9241
58 3 0 3 1.71 2.9241
59 3 2 1 -0.29 0.0841
60 2 1 1 -0.29 0.0841
61 4 4 0 -1.29 1.6641
62 2 2 0 -1.29 1.6641
63 3 2 1 -0.29 0.0841
64 3 2 1 -0.29 0.0841
65 3 3 0 -1.29 1.6641
66 2 1 1 -0.29 0.0841
67 2 1 1 -0.29 0.0841
68 2 2 0 -1.29 1.6641
69 2 2 0 -1.29 1.6641
70 3 2 1 -0.29 0.0841
71 2 1 1 -0.29 0.0841
72 2 1 1 -0.29 0.0841
73 3 2 1 -0.29 0.0841
74 3 2 1 -0.29 0.0841
75 3 2 1 -0.29 0.0841
76 1 0 1 -0.29 0.0841
77 3 1 2 0.71 0.5041
78 2 1 1 -0.29 0.0841
79 4 3 1 -0.29 0.0841
80 3 2 1 -0.29 0.0841
81 1 1 0 -1.29 1.6641
82 3 0 3 1.71 2.9241
83 1 0 1 -0.29 0.0841
84 2 1 1 -0.29 0.0841
85 3 3 0 -1.29 1.6641
86 3 2 1 -0.29 0.0841
87 3 0 3 1.71 2.9241
88 3 1 2 0.71 0.5041
89 3 1 2 0.71 0.5041
90 3 1 2 0.71 0.5041
91 2 1 1 -0.29 0.0841
92 3 0 3 1.71 2.9241
93 3 0 3 1.71 2.9241
94 3 2 1 -0.29 0.0841

41
 95 2 2 0 -1.29 1.6641
96 1 1 0 -1.29 1.6641
97 2 0 2 0.71 0.5041
98 3 0 3 1.71 2.9241
99 2 0 2 0.71 0.5041
100 4 4 0 -1.29 1.6641
Total 131 123.438

Computing the Degree of Freedom

df = n-1 = (100-1) = 99 α = 0.05

Calculate Mean Difference

𝑑 131
̅=
𝒅 = = 𝟏. 𝟑𝟏
𝑛 100

Calculate Standard Deviation

∑(𝑑 − 𝑑̅)2 123.438 123.438

𝑺𝒅 = √ =√ =√ = √1.246848 = 𝟏. 𝟏𝟏𝟔𝟔𝟐
𝑛−1 100 − 1 99

Calculate Standard Deviation of Mean Difference

𝑆𝑑 1.11662 1.11662
𝑺𝑬 = = = = 𝟎. 𝟏𝟏𝟏𝟔𝟔
√𝑛 √100 10

Calculate T-test
̅
𝑑 1.31
𝒕= = = 𝟏𝟏. 𝟕𝟑𝟐𝟎𝟒
𝑆𝐸(𝑑̅) 0.11166

Table 10.1 shows the before and after consumption of the 100 respondents. Their
consumption is based on their average intake (per liter a week) of sugar-sweetened
beverages before and after the imposition of the excise tax. The collected data is necessary
to arrive at the computed T- value. The t-value, along with the degrees of freedom/ df and
alpha level/ α, will be used for the Paired T-test. The computed t-value for the data gathered
is 11.73204. The degree of freedom is 99 and the alpha level is set at 0.05.

42
 Table 10.2 Paired Sample Statistics
n Mean Standard Deviation Standard Error of Mean
Mark Before 100 2.75 0.757 0.076
Mark After 100 1.44 1.076 0.108

Table 10.2 shows the mean, standard deviation, and standard error of mean for the
consumption per liter of the selected consumers before and after the imposition of excise
tax on sugar-sweetened beverages. Mean is computed to measure the average consumption
per liter out of 100 respondents. The average consumption before the imposition of excise
tax is 2.75 liters while after the imposition of excise tax the average consumption is 1.44
liters, thus, the average consumption per liter decreases after the imposition of excise tax.
Standard deviation and standard error of mean are computed in order to compute for the
paired t-test.

Table 10.3 Paired Sample Test

Paired differences
t df P- Value
Mean Difference Std. Deviation Std. Error of Mean

Difference 1.31 1.11662 0.11166 11.732 99 0.0001

Paired T-test Analysis for Significant Difference

Table 10.3 shows a paired sample t-test conducted to evaluate the impact of the
imposition of excise tax to the consumption of SSBs. It is applied to know if the imposed
excise tax has a significant effect on the consumption per liter of SSBs of the selected
consumers. There was a significant decrease of SSB consumption from time 1 which is
before the imposition of excise tax (M = 2.75, SD = 0.757) to time 2 which is after the
imposition of excise tax (M = 1.44, SD = 1.076), t (99) = 11.732, p < 0.001 (two-tailed)
with α = 0.05. The computed t-value is 11.732 and the alpha level was set at 0.05. The p-
value of 0.0001 is less than the alpha level that was set at 0.05 (p ≤ 0.05). This means that
the excise tax on sugar-sweetened beverages under TRAIN Law has significant effect on
consumption per liter. Hence, the null hypothesis is rejected.

43
OPEN-ENDED QUESTIONS
Further, the researchers gather information in regards to consumer’s perspective as
to what factors were considered in determining their affectedness and approval to the newly
imposed excise tax on SSB by using the following open-ended questions:

1. Are you affected with the imposition of excise tax due to TRAIN Law that leads to
the price increase of beverages you usually buy? Why?
2. Do you agree on the possible price increase due to the implementation of TRAIN
Law on these beverages? Why?

Table 11. Consumer Preferences in Approving and Being Affected with the
Implementation of Excise Tax
Do you agree / Are you affected?
Item TOTAL
YES NO
Affectedness 80 20 100
Approval 39 61 100

Table 11 shows that majority of the consumers (80 out of 100) is affected with the
imposition of the excise tax since the price increase on SSB will affect their purchasing
power, thereby limiting their ability to buy the certain products. Many of the consumers
disapproved the imposition of the excise tax because as the data shows, majority of the
consumers are affected with the price increase of SSBs. Thus, there is a trend in the data
that majority are affected, so majority also disapproved. The consumers disapproved
because the price increase also affects their purchasing power, therefore, creating a
constraint of their budget.
On the other hand, there are consumers who agreed despite being affected to the
imposition of the excise tax, as according to them it will benefit them in a way that they
will be discouraged to buy unhealthy sugary drinks and will now opt to buy healthier
options, like water and other unsweetened fruit juices, which are not affected to the price
increase as a result from the newly imposed excise tax.

44
 CHAPTER V
SUMMARY, FINDINGS, CONCLUSION, AND RECCOMENDATIONS

SUMMARY
This study aims to provide information about the impact of recently approved
excise tax on Sugar-Sweetened Beverages through the Tax Reform for Acceleration and
Inclusion (TRAIN) law. It was formerly a bill introduced by Honorable Horacio P.
Suansing Jr. and Honorable Estrelita B. Suansing as House Bill 292 (“An Act Imposing
an Excise Tax on Sugar Sweetened Beverages by Inserting a New Section 150-A in the
National Internal Revenue Code of 1997, as Amended”. The imposition of the excise tax
has two major objectives: to recoup the probable future losses of the government from the
restructuring of the personal income tax and to reduce sugar-related diseases among
Filipinos. The excise tax on SSB affects the sales of beverage manufacturers and the local
fruit and sugar farmers that supply those beverage manufacturers. Hence, this will decrease
the purchasing power of the consumers. These probable outcomes motivate the researchers
to study the impact of the excise tax on SSB and its positive and negative impacts to the
consumers specifically residents of Barangay Mabolo.
The researchers gathered information related to excise tax on SSB from scholarly
articles, journals, books, studies, and internet sources to accumulate reliable facts and data
for objective research. The researchers were able to formulate questions, when answered,
will respond to the problem of this study. Descriptive ex post facto is the research design
chosen for this study and the method of collecting data is convenient sampling. The
researchers chose Barangay Mabolo as the research environment for convenience in
conducting the survey and large establishments selling sugar sweetened beverages are
within the area. A total of 100 respondents were randomly interviewed from Barangay
Mabolo. The researchers analyzed and interpreted the data gathered.

45
FINDINGS
This Summary of Findings illustrates the summary of data and results from the
previous chapter. These snapshots help researchers draw conclusions based on the data
gathered from the respondents and the results of the statistical tools necessary to come up
with precise values and proper analysis.

Table 7.1 Gender Preferences in Buying SSBs after Implementation of Excise Tax

GENDER WOULD STILL BUY WOULD NOT BUY TOTAL

FEMALE 41 9 50
MALE 34 16 50
TOTAL 75 25 100

Table 8.1 Age Preferences in Buying SSBs after Implementation of Excise Tax
WOULD WOULD
AGE TOTAL
STILL BUY NOT BUY
18-24 years old 24 6 30
25-54 years old 36 12 48
55-64 years old 9 3 12
65 years old & above 6 4 10
TOTAL 75 25 100

Table 9.1 Income Preferences in Buying SSBs after Implementation of Excise Tax
WOULD WOULD
INCOME TOTAL
STILL BUY NOT BUY
Less than 5,000 16 3 19
5,000-10,000 29 12 41
11,000-20,000 25 7 32
21,000 & Above 5 3 8
TOTAL 75 25 100

Tables 7.1, 8.1, and 9.1 show the number of respondents who would still be buying
and not buying sugar-sweetened beverages after implementing the excise tax in terms of
gender, age, and income. These figures help researchers to answer the first problem
whether or not the residents of Barangay Mabolo are still to buy sugar-sweetened beverages
after the tax implementation.

46
Table 12. The Relationship of Consumption After the Implementation of Excise Tax
in terms of Gender, Age and Income.

Accept or
P- Above or Below With relationship or
Category Reject Null
Value Alpha Level (0.05) No Relationship
Hypothesis
Gender 0.106 Above Accept No Relationship
Age 0.659 Above Accept No Relationship
Income 0.554 Above Accept No Relationship

Table 12 shows the P-Values of gender, age, and income. The researchers used the
Chi Test as the statistical tools in determining the P-Values. These results help researchers
answer the second problem whether or not gender, age, and income have a relationship
with the residents’ consumption of Barangay Mabolo. In analyzing the P-Values, it must
fall below 0.05 alpha level for the two variables to have a relationship. As the results show,
the P-Values of gender, age and income fall above 0.05 alpha level. Hence, these variables
do not have relationship towards consumers’ consumption of sugar-sweetened beverages.

Table 10.3 Paired Sample Test

Paired differences
t df P- Value
Mean Difference Std. Deviation Std. Error of Mean

Difference 1.31 1.11662 0.11166 11.732 99 0.0001

Table 10.3 shows a paired samples t-test conducted to evaluate the impact of the
imposition of excise tax to the consumption of SSBs. It is applied to know if the excise tax
has a significant effect on the decrease of consumption per liter on the selected consumers
after its imposition. With the P-Value of 0.0001, which fall below 0.05 alpha level, the
excise tax on sugar-sweetened beverage has a significant effect with the reduction of
respondents’ consumption.

47
 Table 11. Consumer Preferences in Approving and Being Affected with the
Implementation of Excise Tax
Do you agree / Are you affected?
Item TOTAL
YES NO
Affectedness 80 20 100
Approval 39 61 100

Table 11 shows the approval of the respondents on the price increase due to the
implementation of the excise tax and the number of affected consumers with this price
increase. These data help the researchers in coming up with necessary recommendations
that will address the concerns of the consumers of the sugar-sweetened beverages. These
data are from the open-ended interview conducted by the researchers that would allow the
respondents to freely provide detailed answers that will help researchers provide
recommendations in favor of the respondents without compromising the government’s
newly implemented tax reform.

CONCLUSION

The imposed excise tax on sugar-sweetened beverage affects the consumers’

purchasing power due to the price increase. Most of the respondents reduce their choices
of beverages to compensate with the budget and few would still be buying the same sugar-
sweetened beverages but cuts down the volume of consumption. Therefore, most of the
respondents are still willing to buy SSB but cutting down the volume or buying fewer
options of beverage.
In terms of determining whether gender, age, and income have relationship and
have a significant effect in consumers’ consumption of sugar-sweetened beverages after
the tax implementation, the researchers used the results of P-Values from Chi-square test.
The gender, age, and income having P-Values of 0.106, 0.659, and 0.554 respectively, all
fall above 0.05 alpha level. Therefore, these variables does not have relationship and have
no significant effect in consumers’ consumption after the excise tax implementation.
Hence, null hypothesis is accepted.

48
 The researchers were also interested with the relationship of the excise tax itself
towards consumers’ consumption. The findings show a decrease on the consumption
regardless the gender, age, and income. This reduction might be caused by some other
factors aside from the excise tax. To determine whether or not the excise tax has a
significant effect on consumers’ consumption, the researchers used the Paired Sample T-
test. The result shows a 0.0001 P-Value which fall below 0.05 alpha level. Therefore, the
excise tax has a significant effect in the decrease of consumers’ consumption.
The results of the study show the decrease of consumption of SSB of selected
customers in Barangay Mabolo. Therefore, the excise tax implementation on sugar-
sweetened beverages is effective in controlling the consumers’ consumption. Few of the
reasons of reduction in consumption are respondents’ limited budget and avoidance of
sugar related diseases.

RECOMMENDATIONS

To the consumers. The approved excise tax causes a rapid increase of price for
sugar sweetened beverages. The inflation caused a substantial change in expenditure for
buyers who consume sodas, powdered juices, and other beverages that are usual part of
their meal and snack consumption. The excise tax is limited to high fructose corn syrup
and sugar and artificial sweeteners. The consumers still have an option to buy beverages
which are exempted from excise tax. Beverages such as milk, coffee, natural tea, 100%
natural vegetable and fruit juices, and medicinal and meal replacement beverages. It is
recommended to consumers to buy beverages exempted in excise tax. For example, instead
of powdered juices they will buy 100% natural vegetable and fruit juices. These beverages
are cheaper and healthier and more beneficial both financially and physically.

To the government. The government both national and local unit conduct seminars
and orientations educating consumers the negative health impact of beverages with high
fructose corn syrup and sugar artificial sweeteners. Through proper education, consumers
could better understand the implementation of excise tax. The benefits such as reducing
health diseases and for higher revenue collection of the government to fund hospitals and

49
clinics expanding services for patients with sugar related diseases. It will encourage
consumers to buy low-sugar or non-sugar beverages. Other than conducting seminars and
orientation, government may regulate schools and other educational institutions selling
sugar-sweetened beverages to control such beverages and encourage students to practice
healthier lifestyle by consuming low sugar beverages.

To the beverage manufacturers. The beverage manufacturers are mandated to

impose tax on sugar-sweetened beverages making product prices to increase. As the result
of the study, a decrease of sales is expected due to the shift of preferences and substitutes
of sugar-sweetened beverages. To compensate the decrease in sales, manufacturers may
reduce other costs in the production process to impose a low-price increase. A minor
increase of beverage price could also be a strategy attracting consumers to buy sugar-
sweetened beverage and helping manufacturers reaching targeted sales.

To the future researchers. The researchers of this paper conducted this study with
a 100 sample size in Barangay Mabolo. It is recommended to the future researchers to
further study the consumption of these sugar-sweetened beverages of the Filipino people.
Future researchers can widen their scope of the study by studying with a sample size that
could represent the whole population of a certain place, and by not limiting their study on
one place or barangay. This way, the study of the consumption of sugar-sweetened
beverages will be helpful and timely for the Filipino people.

50
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APPENDICES

59
 APPENDIX A
TRANSMITTAL LETTER

Date

Hon. Reynaldo B. Ompoc

Barangay Captain
Barangay Hall of Mabolo
City of Cebu, Philipines

Dear Hon. Ompoc,

Good Day! We, the 4th year Management Accounting students from the University of San
Carlos, are conducting a qualitative research on the proposed excise tax on sugar sweetened
beverages (SSBs) for the Filipino consumers in Mabolo City. This research will ascertain
the impact of the proposed excise tax on SSBs to Filipino consumers in Mabolo City.

Please spare a few minutes to complete the attached questionnaire. The answers and results
of this questionnaire will be confidential and will only be used for academe purposes.
Thank you.

Truly yours,

The Researchers
(Baguio, LA. Hermoso, GK. Lavega, MD. Lim, EG. Samontina, CC, Veril, SJ. Ybañez, JK.)

Noted by:

Atty. Christopher Malaya, CPA

Adviser

60
 APPENDIX B
RESEARCH INSTRUMENT
QUESTIONNAIRE
Demographic Profile:
Gender:  Male  Female

Age:
 18-24 years old  55-64 years old
 25-54 years old  65 years old and above

How much do you earn?

 Less than ₱5,000  ₱11,000 – ₱20, 000
 ₱5,000 – ₱10, 000  ₱21,000 and above
QUESTIONS:
1. What sugar-sweetened beverages do you usually buy? (Check as many as possible)
Item
A. SSBs using high fructose corn syrup:
 Carbonated Drinks (Coke, Pepsi, Sprite, Mountain Dew)
 Other Non-Alcoholic Beverage (Mug Root Beer)
 Sweetened Tea and Juice Drink (Minute Maid, Zest-O, Real Leaf)
B. SSBs using sugar and artificial sweeteners:
 Sweetened Tea (C2, Lipton, Nestea)
 Sweetened Juice Drink (Tropicana, Dole, Del Monte)
 Powdered Juices (Tang, Eight O’Clock, Nesfruta, Nestea, )
 Flavored Water (Nature’s Spring, Wilkins, Blue)
 Sports Drink (Power Ade, Pocari Sweat, Gatorade)
 Energy Drink (Sting, Red Bull, Cobra)
 Cereal and Grain Beverages (Busog Lusog, Energen, Ovaltine,
Milo)
C. Other Beverages:
 Milk
 Coffee
 Natural Fruit and Vegetable Juices
 Natural Tea
 Meal Replacement and Medically Indicated Beverages (Lacto Pafi)
Others, please specify: __________________________

61
2. Those items that you choose above, how many times per week do you usually
consume them?
Times consumed or used per
Item week (on the basis of liter)
1L 2L 3L 4L & MORE
A. SSBs using high fructose corn syrup:
 Carbonated Drinks (Coke, Pepsi, Sprite, Mountain
Dew)
 Other Non-Alcoholic Beverage (Mug Root Beer)
 Sweetened Tea and Juice Drink (Minute Maid, Zest-
O, Real Leaf)
B. SSBs using sugar and artificial sweeteners:
 Sweetened Tea (C2, Lipton, Nestea)
 Sweetened Juice Drink (Tropicana, Dole, Del Monte)
 Powdered Juices (Tang, Eight O’Clock, Nesfruta,
Nestea, )
 Flavored Water (Nature’s Spring, Wilkins, Blue)
 Sports Drink (Power Ade, Pocari Sweat, Gatorade)
 Energy Drink (Sting, Red Bull, Cobra)

 Cereal and Grain Beverages (Busog Lusog, Energen,

Ovaltine, Milo)
C. Other Beverages:
 Milk
 Coffee
 Natural Fruit and Vegetable Juices
 Natural Tea
 Meal Replacement and Medically Indicated
Beverages
Others, please specify: _________________ Legend: 4 glasses/cup = 1 liter

3. Due to the implementation of TRAIN Law, the prices of these beverages will
increase, are you still willing to buy them?
 Yes
 No

62
If yes, what are the beverages are you still going to buy? (Check as many as possible)
Item
A. SSBs using high fructose corn syrup:
 Carbonated Drinks (Coke, Pepsi, Sprite, Mountain Dew)
 Other Non-Alcoholic Beverage (Mug Root Beer)
 Sweetened Tea and Juice Drink (Minute Maid, Zest-O, Real Leaf)
B. SSBs using sugar and artificial sweeteners:
 Sweetened Tea (C2, Lipton, Nestea)
 Sweetened Juice Drink (Tropicana, Dole, Del Monte)
 Powdered Juices (Tang, Eight O’Clock, Nesfruta, Nestea, )
 Flavored Water (Nature’s Spring, Wilkins, Blue)
 Sports Drink (Power Ade, Pocari Sweat, Gatorade)
 Energy Drink (Sting, Red Bull, Cobra)
 Cereal and Grain Beverages (Busog Lusog, Energen, Ovaltine, Milo)
Others, please specify: _____________________

4. With the items that you choose above, how many times per week will you consume
them?

Times consumed or used per

Item week (on the basis of liter)
1L 2L 3L 4L & MORE
A. SSBs using high fructose corn syrup:
 Carbonated Drinks (Coke, Pepsi, Sprite, Mountain
Dew)
 Other Non-Alcoholic Beverage (Mug Root Beer)
 Sweetened Tea and Juice Drink (Minute Maid, Zest-O,
Real Leaf)
B. SSBs using sugar and artificial sweeteners:
 Sweetened Tea (C2, Lipton, Nestea)
 Sweetened Juice Drink (Tropicana, Dole, Del Monte)
 Powdered Juices (Tang, Eight O’Clock, Nesfruta,
Nestea, )
 Flavored Water (Nature’s Spring, Wilkins, Blue)
 Sports Drink (Power Ade, Pocari Sweat, Gatorade)
 Energy Drink (Sting, Red Bull, Cobra)
 Cereal and Grain Beverages (Busog Lusog, Energen,
Ovaltine, Milo)
Others, please specify: _____________________ Legend: 4 glasses = 1 liter

63
5. Do you agree on the price increase due to the implementation of TRAIN Law on
these beverages?
 Yes
No
If No, why? (Answer briefly) __________________________________________

6. Are you affected with the imposition of excise tax due to TRAIN Law that leads
to the price increase of beverages you usually buy?
 Yes
 No

64
 APPENDIX C
CHI-TEST DISTRIBUTION TABLE

65
 APPENDIX D
T-TEST DISTRIBUTION TABLE

66
 APPENDIX E
TIMETABLE OF ACTIVITIES

Course Work

Semester 1 Semester 2
Formulate problem or topic X
Make Introduction (Chapter 1) X
Make Review of Related Literature (RRL)
X
(Chapter 2)
Make Research Methodology (Chapter 3) X
Collection of data X
Data Analysis X
Make conclusion and recommendation X

Semester 1

July August September

Area of Work Week Week Week Week Week Week Week Week Week
2 3 4 5 6 7 8 9 10
Introduction
Rationale of the
study
Statement of the
Problem
Significance of
the Study
Scope and
Limitation of the
Study
Definition of
Terms
Organization of
the Study
Review of Related
Literature

Literature Review

Theoretical
Framework
Conceptual
Framework

67
 Research
Methodology
Research
Environment and
Participants
Research
Instruments
Research
Procedures
Bibliography

Appendices
Appendix A

Appendix B
Appendix E
Appendix F
Curriculum Vitae

Semester 2

November December January

Area of Work
Week Week Week Week Week Week Week Week Week Week
2 3 4 5 6 7 8 9 10 11
Collection of
data
Revision of
Survey
Questionnaire
Conduct survey
and interview
Data Analysis
Summary of
Survey Data
Survey Data
Analysis
Conclusion and
Recommendation
Formulate
Conclusion and
Recommendation

68
 APPENDIX F
RESEARCH BUDGET

BUDGETED EXPENSES AMOUNT

Printing ₱ 621.00
Transportation 744.00
Portfolio Materials 250.00
Photocopy 320.00
Food of the Researchers 2,235.00
TOTAL ₱ 4,170.00

Budgeted Expenses

15%

18%
53%

6%
8%

Printing Transportation Portfolio Materials Photocopy Food of the Researchers

69
 APPENDIX G
REPUBLIC ACT NO. 10963
TRAIN LAW

70
71
72
73
74
75
76
 CURRICULUM VITAE

PERSONAL INFORMATION:
Name : Lorenz Andrew M. Baguio
Date of Birth : December 18, 1997
Address : Antero Baguio St., Dapitan,
Cordova Cebu, Cebu City
Contact No. : 0921-358-7209
Email Address: [email protected]

EDUCATIONAL BACKGROUND:
Elementary Education : Saint Alphonsus Catholic School
(2005-2010)
Secondary Education : Saint Alphonsus Catholic School
(2010-2013)
Saint Dominic Saviou International School
(2013-2014)
Tertiary Education : Bachelor of Science in Management Accounting
University of San Carlos Downtown Campus
(2014-Present)

AFFILIATIONS/MEMBERSHIP IN ORGANIZATION:
University of San Carlos – Junior Philippine Institute of Accountants
2014- Present

78
 CURRICULUM VITAE

PERSONAL INFORMATION:
Name : Gelle Krystel M. Hermoso
Date of Birth : August 21, 1997
Address : Homewise, P. del Rosario St.,
Cebu City
Contact No. : 0946-385-6767
Email Address: [email protected]

EDUCATIONAL BACKGROUND:
Elementary Education : Philippine Normal University- Center for
Teaching and Learning
(2005-2010)
Secondary Education : Agusan del Sur National Science High School
(2010-2014)
Tertiary Education : Bachelor of Science in Management Accounting
University of San Carlos Downtown Campus
(2014-Present)

AFFILIATIONS/MEMBERSHIP IN ORGANIZATION:
University of San Carlos – Junior Philippine Institute of Accountants
2014- Present
University of San Carlos – Junior Financial Executives
2017-Present

79
 CURRICULUM VITAE

PERSONAL INFORMATION:
Name : Myrrile Dane C. Lavega
Date of Birth : March 01, 1997
Address : Block 7 Lot 6 Deca Homes
Mandaue Prime, Jagobiao,
Mandaue City
Contact No. : 0995-994-3677
Email Address: [email protected]

EDUCATIONAL BACKGROUND:
Elementary Education : Mabolo Elementary School
(2005-2010)
Secondary Education : Mabolo National High School
(2010-2014)
Tertiary Education : Bachelor of Science in Management Accounting
University of San Carlos Downtown Campus
(2014-Present)

AFFILIATIONS/MEMBERSHIP IN ORGANIZATION:
University of San Carlos – Junior Philippine Institute of Accountants
2014- Present
University of San Carlos – Junior Financial Executives
2017-Present

80
 CURRICULUM VITAE

PERSONAL INFORMATION:
Name : Ellen Grace L. Lim
Date of Birth : August 19, 1997
Address : 26-J Climaco St. Cebu City
Contact No. : 0906-460-7732
Email Address: [email protected]

EDUCATIONAL BACKGROUND:
Elementary Education : Cebu Eastern College
(2005-2010)
Secondary Education : Cebu Eastern College
(2010-2014)
Tertiary Education : Bachelor of Science in Management Accounting
University of San Carlos Downtown Campus
(2014-Present)

AFFILIATIONS/MEMBERSHIP IN ORGANIZATION:
University of San Carlos – Junior Philippine Institute of Accountants
2014- Present
University of San Carlos – Junior Financial Executives
2017-Present

81
 CURRICULUM VITAE

PERSONAL INFORMATION:
Name : Candy Claire D. Samontina
Date of Birth : December 06, 1997
Address : Bacatan Compound, Upper
Tipolo, Mandaue City
Contact No. : 0927-612-8158
Email Address: [email protected]

EDUCATIONAL BACKGROUND:
Elementary Education : Tipolo Elementary School
(2005-2010)
Secondary Education : University of Cebu – Lapu Lapu and Mandaue
(2010-2014)
Tertiary Education : Bachelor of Science in Management Accounting
University of San Carlos Downtown Campus
(2014-Present)

AFFILIATIONS/MEMBERSHIP IN ORGANIZATION:
University of San Carlos – Junior Philippine Institute of Accountants
2014- Present
University of San Carlos – Junior Financial Executives
2017-Present

82
 CURRICULUM VITAE

PERSONAL INFORMATION:
Name : Stacy June G. Veril
Date of Birth : May 05, 1997
Address : Block 9 Lot 49 La Aldea
Buena Mactan Timpolok
Lapu Lapu City
Contact No. : 0923-252-3103
Email Address: [email protected]

EDUCATIONAL BACKGROUND:
Elementary Education : St. Jude Early Learning Institute
(2005-2010)
Secondary Education : Cebu Cherish School
(2010-2014)
Tertiary Education : Bachelor of Science in Management Accounting
University of San Carlos Downtown Campus
(2014-Present)

AFFILIATIONS/MEMBERSHIP IN ORGANIZATION:
University of San Carlos – Junior Philippine Institute of Accountants
2014- Present
University of San Carlos – Junior Financial Executives
2017-Present

83
 CURRICULUM VITAE

PERSONAL INFORMATION:
Name : Johan Khenric R. Ybañez
Date of Birth : May 25, 1997
Address : Block 3 Lot 10, Rajah
Townhomes, Basak,
Mandaue City
Contact No. : 0906-048-7008
Email Address: [email protected]

EDUCATIONAL BACKGROUND:
Elementary Education : Mount Olives Christian Academy
(2005-2010)
Secondary Education : St. Louis College Cebu
(2010-2014)
Tertiary Education : Bachelor of Science in Management Accounting
University of San Carlos Downtown Campus
(2014-Present)

AFFILIATIONS/MEMBERSHIP IN ORGANIZATION:
University of San Carlos – Junior Philippine Institute of Accountants
2014- Present
University of San Carlos – Junior Financial Executives
2017-Present
Rajah Townhomes Youth Council – President
2017-Present

84