A Comparative Study of Excise Tax (Sin Tax): Sustainable Income A Case Study of Thailand, Republic of the Philippines, and Republic of Singapore

Abstract

Sin Tax is an important part of the government's fiscal revenue. Most of these revenue collections are used to drive the health improvement of the population within the country. Especially, the taxation of sins on alcohol and tobacco products and the impact of taxation will affect the fiscal, economic, including the people who live in the state. This paper aims to study the comparative study of the government sin tax especially alcohol and tobacco products of 3 countries; Thailand, the Republic of the Philippines, and the Republic of Singapore because they are all in ASEAN countries. Philippines is a country where the revolutionary sin tax system has been able to achieve results in reducing the tobacco and alcohol consumption of its population while Singapore is a developed country as well as being an important model country in the development of Thailand's tax system. Therefore, all of them are interesting example cases in the government's sin tax system as well. This paper has three studies that are important to consider: (1) the context and background of taxation, (2) the government's taxation system, and (3) finance and tax revenue of the state.