RECOMMENDATION

Sin Tax Law is intended to address the smoking practices of Filipinos especially among the younger generations. It has two-pronged benefits: (1) to increase revenue to the government through increasing the tax on cigarette, and at the same time (2) discourage the Filipino people from engaging in such unhealthy behavior. Based on the findings, several recommendations were inferred. One, intensive information dissemination and health education must be implemented especially among the students and out-of-school youths to prevent or reduce the prevalence of cigarette among the specified age group. Two, Smoking Cessation Program should be expanded to include other population groups such as female students and out-of-school youths, and adult women. Three, similar study should be endeavored to look into the reasons individuals engaged in cigarette smoking and the factors that influenced them to remain smokers despite the implementation of the Sin Tax Law.