1. Sin tax bill is one of the very important steps in promoting health promulgated by the
government. The approval of this bill is a big step in achieving the two main purposes. One of these
includes the beneficiary of the increased taxes from cigarette and alcohol consumption which is the
health sector. According to Aquino (2012) that earnings from sin tax will help create more clinics and
hospitals. It is aimed in funding hospital projects such as improvement of hospital services equally
meant for the rich and poor patients. On the other hand, Aquino (2012) also believes that higher
alcohol and tobacco prices would help deter more Filipinos from getting into the vice. It promotes
health when the prices of alcohol and cigarettes increased means less consumers with less alcohol and
cigarette related diseases.
According to Santiago (2012) that a health crisis of Ten Filipinos die from tobacco use every
hour, resulting in 240 deaths every day and 87,600 deaths every year. In reality many of the children
are addicted to cigarette and alcohol. It is a habit that should be broken.
This is a problem that we marine engineering students must be concerned of. Our
respondents, all marine engineering students of Capitol University must be helped to gradually wean
them from their vices through this bill. If they can attain this in one way or another, it can help them
to have optimum level of health and wellness. Studies disclosed that individuals who are addicted to
alcohol and cigarette predispose them to get liver, heart and lung diseases. This is the primary reason
for this study; we are concerned to the effectiveness of Sin Tax Bill among marine engineering
students in Capitol University is undertaken.
Environmental factors such as home and community can affect the students’ involvement to
vices. Thus, Sin Tax Bill may be a way to contribute equally well to improve health and to support
financially the health sectors. Obviously, it takes good discipline to successfully keep away the vices.
The researchers, being the marine engineering students, decided to undertake this study on
the effectiveness of Sin Tax Bill among the marine engineering students of Capitol University. We have
observe that some of the marine engineering students are having cigarette and alcohol sessions every
after class considering that Capitol University is exerting so much effort to develop the students total
person that will also promote their health and wellness, the researchers believe there is a need to
conduct an investigation on whether or not the Sin Tax Bill is effective in promoting health and
wellness of the students.