ABSTRACT

The saris-sari stores are one of the players in the retail business, which happen to sell sweetened beverages and cigarettes. As a result, the introduction of the TRAIN Law has increased the price of these goods, which has an impact on sari-sari store owners. The objective of this study is to determine the impact of imposing excise taxes on sweetened beverages and cigarettes to the sales of sari-sari stores in Tagbilaran city.

The primary data were collected from the 150 respondents residing in different parts of Tagbilaran City, Bohol and supplemented by the store owners' comments.Frequency distribution and percentages were utilized in the data gathered in a tabular form.

The study revealed that the store owners are affected by the excise tax on sweetened beverages and cigarettes to a moderate extent. Moreover, there has been a decrease in sales experienced by the sari-sari store owners in Tagbilaran City, Bohol. This indicates that the introduction of the TRAIN Law and the resulting increase in prices of sweetened beverages and cigarettes have had a negative impact on the sales of these products in sari-sari stores.

College of Business and Accountancy Bachelor of Science in Accountancy