School of Government, Ateneo de Manila University, Quezon City, The Philippines
School of Government, Ateneo de Manila University, Quezon City, The Philippines.
Tob Control. 2022 Nov;31(6):701-706. doi: 10.1136/tobaccocontrol-2020-056253. Epub 2021 Feb 19.
Tobacco taxation is the most effective measure to reduce cigarette consumption and consequently improve public health outcomes. It is also an important source of government revenue. The presence of an illicit tobacco market diminishes the public health and fiscal gains of cigarette levies by making cheaper non-taxed cigarettes available. To date, the research on the extent of illicit tobacco trade in the Philippines, despite its potential to inform policies for controlling the supply of illicit cigarettes, has been limited. This study provides an estimate of the size of the illicit tobacco market in the Philippines from 1998 to 2018. It employs gap analysis comparing an estimate of the survey-based adult cigarette consumption with legally sold cigarettes in the Philippines. The illicit trade estimates are contrasted with the evolution of tax changes. The results show that the illicit cigarette market share dropped by 42% from 2003 to 2008 and by an additional 79% from 2008 to 2013. In spite of the large tax increases by the Philippine government through the Sin Tax Law starting from 2013 until 2018, the illicit share in 2018 remains similar to its 1998 level of 16% of the total market. Hence, our study finds no evidence of a positive relationship between tobacco taxes and size of illicit cigarette market in the Philippines.
烟草税是减少香烟消费、改善公共健康结果的最有效措施。它也是政府收入的重要来源。由于存在非法烟草市场,使更便宜的未纳税香烟得以供应,从而减少了香烟税收带来的公共卫生和财政收益。迄今为止,尽管非法香烟供应控制政策的制定可能需要了解菲律宾非法烟草贸易的程度,但对菲律宾非法烟草贸易的研究一直有限。本研究从 1998 年到 2018 年对菲律宾非法烟草市场的规模进行了估计。它采用差距分析,比较了基于调查的成年香烟消费估计数与菲律宾合法销售的香烟数量。将非法贸易估计数与税收变化的演变进行了对比。结果表明,从 2003 年到 2008 年,非法香烟市场份额下降了 42%,从 2008 年到 2013 年又下降了 79%。尽管菲律宾政府自 2013 年以来通过《烟草税法》大幅提高了税收,但到 2018 年,非法香烟在市场中的份额仍与 1998 年的 16%相似。因此,我们的研究没有发现菲律宾烟草税与非法香烟市场规模之间存在正相关关系的证据。