The Comparison of the Excise Tax Policy for Human Development in ASEAN

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Abstract

The purpose of this paper is to examine the excise policy to support human development in
the ASEAN Member States (AMS). This study uses a qualitative method. The results showed
that the excise tax policy had supported human development in AMS. The human
development index in AMS has improved supported by an increase in the health and
longevity index, as experienced by Singapore, Brunei Darussalam, Malaysia, and Thailand.
This is supported by the existence of an excise tax policy that imposes high tariffs and is
imposed on various types of negative products. AMS has implemented an excise policy to
protect the health of its citizens through restrictions on the consumption of products that
have a negative impact on the health of individuals and society. Goods subject to excise
related to health protection include: cigarettes, alcoholic beverages and sweetened
beverages. The excise policy in AMS varies with the excise tax rate and the types of goods
subject to excise duty. Countries that charge relatively high excise tax rates include:
Singapore, Brunei Darussalam, Malaysia, and Thailand. The countries that charge the most
variety of negative products are Brunei Darussalam, Malaysia, the Philippines and
Thailand.