12. SIN TAX LAW AND PUBLIC HEALTH POLICY

Sin Tax Law

a public health policy using taxation to reduce harmful product consumption and fund healthcare.

Republic Act No. 10351

the Sin Tax Reform Law of 2012 restructuring excise taxes on alcohol and tobacco.

Health Promotion (Sin Tax)

reducing smoking and alcohol use through higher prices.

Revenue Generation (Sin Tax)

funding universal health care and public hospitals.

Tax Reform and Equity

simplifying the excise tax system and removing price classification freeze.

Public Health Impact of Sin Tax

reduced smoking prevalence and increased health funding.

Republic Act No. 11346

expansion of sin taxes to electronic cigarettes and vapes.

Republic Act No. 11467

further increases in alcohol and tobacco excise taxes.