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He placed Sin Tax reform on his legislative agenda 1 year into his presidency as two of his key campaign promises were to increase tax collection efficiency and to achieve universal healthcare. In 2010, Benigno Aquino III became the President of the Philippines. 13 Moreover, earmarking these taxes for health helps increase public support for the taxes. 12 Existing studies have shown that raising taxes on tobacco and alcohol reduce consumption, and improve health outcomes. 10 11 These evidence-based policies include health taxes (also known as ‘sin’ taxes in some contexts) that target products that are harmful to health. Policies that significantly reduce tobacco and alcohol consumption are critical to reaching 2030 Sustainable Development Goals (SDGs) adopted by the United Nations in 2015 and reducing the burden of non-communicable disease. 8 Compared with the global averages, where 15.4% of deaths were attributable to tobacco and 4.3% of deaths were attributable to alcohol, 8 the Philippines experiences a higher-than-average burden from these two products. 9 About 17.5% of deaths were attributable to tobacco, while 6.2% of deaths were attributable to alcohol use in 2019. 8 The Philippines also suffered 39 000 alcohol attributable deaths in 2019, 3 with alcohol ranked as the eighth leading risk factor for combined death and disability. 6 7 Tobacco use is the second leading risk factor for combined death and disease in the Philippines and killed 112 000 people in 2019. 1–5 The Philippines, a lower middle-income country in the Western Pacific Region with a population of approximately 108 million, is particularly burdened by the health consequences of tobacco and alcohol.

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Tobacco and alcohol consumption are leading causes of preventable death and disease worldwide.









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