Sin Tax Law Its Effect to Consumption Pattern of Liquor Drinkers and Smokers In Calinog, Iloilo, Philippines

The study determined the effect of sin tax law in the consumption pattern of the respondents in liquor and cigarettes when taken as a whole and classified as to age, gender, civil status, and monthly family income. Descriptive type of research was utilized in the study. Results showed that After the sin tax law was implemented, the consumption pattern of liquor of the respondents as an entire group were increased and when classified as to age, gender, civil status, and monthly family income in their respective categories. The effect after the implementation of sin tax law, smoker increased in consumptions in entire group, in all genders, in all civil status, and Monthly Family Income of above 16,000.00, in the 20-40 years old age bracket and in the 56 years old and above age bracket.

Keywords – Sin Tax Law, Cigarette, Liquor