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Journal articles on the topic 'Excise tax rates'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Bielinska-Kwapisz, Agnieszka. "What Determines Excise Tax Rates?" Journal of Public Finance and Public Choice 27, no. 1 (2009): 63–85. http://dx.doi.org/10.1332/251569209x15664518847349.

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Abstract We estimate the determinants of state excise tax rates on beer, cigarettes, and gasoline using a panel data set from US 48 contiguous states from 1982 to 2003. State excise tax rates currently vary a great deal and we assess empirically economic and political factors that affect the level of these tax rates. We incorporate both horizontal competition and vertical competition. Our results show that the most important factor determining the level of cigarette and gasoline tax rates is the horizontal competition between neighboring states and that vertical competition exists in case of b

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2

Oʻtayev, Suyun. "IMPROVEMENT OF EXCISE TAX ADMINISTRATION." MODERN SCIENCE АND RESEARCH 3, no. 3 (2024): 991–94. https://doi.org/10.5281/zenodo.10899949.

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<em>This article examines issues related to the improvement of excise tax administration, the calculation of excise tax and its importance in the formation of the country's budget. Also, changes in excise tax rates and directions for improvement of excise tax administration will be covered.</em>

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Londar, Serhii, and Liudmila Kozarezenko. "Modeling of the Excise Taxation Influence on Components of Human Potential." Oeconomia Copernicana 5, no. 4 (2014): 95–116. http://dx.doi.org/10.12775/oec.2014.029.

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The purpose of the research is analysis of a model of influence of excise tax rate increase for tobacco products in Ukraine on financial indices of state funds, prevalence of tobacco smoking, and indices of society health. Due to the results of research, the author determined the opportunities of the excise tax for tobacco smoking prevalence regulation in Ukraine. The dynamics of changes of specific and ad valorem rates of the excise tax and the dynamics of its contribution to the revenues of the State Budget of Ukraine were analyzed. The author estimated the changes of tobacco smoking prevale

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4

Merriman, David. "DO CIGARETTE EXCISE TAX RATES MAXIMIZE REVENUE?" Economic Inquiry 32, no. 3 (1994): 419–28. http://dx.doi.org/10.1111/j.1465-7295.1994.tb01340.x.

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Semenova, G. N. "Excise taxation in Russia and abroad." Bulletin of the State University of Education. Series: Economics, no. 4 (January 29, 2024): 86–104. https://doi.org/10.18384/2949-5024-2023-4-86-104.

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Aim. Carry out a comparative analysis between excise taxation in Russia and abroad, as well as identify factors for reducing excise revenues to the consolidated budget of the Russian Federation.Methodology. Excise taxation in Russia and abroad is considered. The dynamics of tax revenues from excises on excisable goods (products) produced on the territory of the Russian Federation between the federal budget and the consolidated budget of the constituent entities of the Russian Federation for the periods of 2017–2022 yr. is shown. The article uses the following research methods: theoretical meth

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David, Petr. "Tax incidence of the changes in the excise duty on cigarettes in 2003–2006 in the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 55, no. 3 (2007): 23–32. http://dx.doi.org/10.11118/actaun200755030023.

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The contribution deals with the tax incidence of the changes in the excise duty on cigarettes rates since the year 2003 to 2006 in the Czech Republic. The shift in the tax burden is quantified on the basis of observations of the consumer prices of selected commodities subjected to the excise duties in periods of the changes in the excise duty on cigarettes rates in the Czech Republic. The factors influencing the shifts and impacts of increased tax burden caused by excise duty on cigarettes rate increase in the Czech Republic are identified in this contribution. The results of the contribution

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TKACHYK, Fedir, Inna HUTSUL, and Anastasiia ZINKEVYCH. "ADMINISTRATION AND AUDIT OF THE EXCISE TAX ON BEER." WORLD OF FINANCE, no. 3(56) (2018): 69–79. http://dx.doi.org/10.35774/sf2018.03.069.

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Introduction. The role of excise tax in social and economic processes is determined by its ability to regulate the interest of producers before entering such industries as brewing. The excise tax is an effective instrument for realizing in the interests of society the strategic purposes and objectives of the state policy - socio-economic and fiscal. It is a basic of the sustainable development of the country. Thus, it is expedient to study the main trends of administration and audit of the excise tax on beer in Ukraine. The purposeof the article is to study the tasks and procedures for adminis

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POLIAKOV, Mykhailo. "Tendencies and limitations on increasing excise tax on cigarettes in EU member states." Fìnansi Ukraïni 2021, no. 8 (2021): 100–112. http://dx.doi.org/10.33763/finukr2021.08.100.

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The recent studies of levying excise tax on cigarettes and the policy of the EU and its member states aimed at setting a minimum excise tax thereon have been analyzed in order to substantiate recommendations on the respective reform in Ukraine. The article confirms findings that a sharp increase in the excise tax (high excise rates) lead to the growth of illicit trade in such products. For that reason, when initiating corresponding changes to legislation, it is essential to choose such pace of increase in tax rates that would take into account the purchasing power and the level of such rates i

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Al-sheyab, Nihaya A., Yousef Khader, Mohammad S. Alyahya, Nadia Sweis, and Maryam Mirza. "Comparative analysis of the impact of cigarette taxation on consumption, revenue and mortality in Jordan." Eastern Mediterranean Health Journal 30, no. 11 (2024): 788–97. https://doi.org/10.26719/2024.30.11.788.

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Background: Tobacco taxes are a powerful tool for reducing tobacco consumption and a reliable source of revenue for government. Aim: To investigate the potential efficacy of tobacco taxation strategies in Jordan in relation to their fiscal and healthrelated outcomes. Methods: Using Tobacconomics, we conducted a comparative analysis of several taxation scenarios: maintaining the status quo; increasing both specific excise and tiered taxes; increasing tiered tax rates alone; and raising specific excise taxes only. Results: We obtained the projected fiscal and health outcomes under the different

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POLIAKOV, Mykhailo. "Areas for improvement in the tobacco excise policy in Ukraine." Fìnansi Ukraïni 2021, no. 5 (2021): 82–96. http://dx.doi.org/10.33763/finukr2021.05.082.

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The article analyses the ways to improve tobacco excise taxation in Ukraine considering a respective EU Member States experience, consequences of national reforms held in previous years, as well as challenges and potential threats caused by the pandemic. A worsening economic situation and the recent decline in income compounded the existing problems related to tobacco taxation in Ukraine. The increase of excise tax rate on cigarettes by 20% annually till 2025 and an inconsistent decision on more than four times increase of excise tax rates on electronically heated tobacco products (EHTP) pose

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OSTROVETSKY, Vitalii. "Excise tax on fuel in the system of economic instruments for environmental protection." Fìnansi Ukraïni 2021, no. 2 (2021): 113–26. http://dx.doi.org/10.33763/finukr2021.02.113.

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Energy-related CO2 emissions have reached record levels. Such negative trends require intensification of the use of various instruments, economic in particular, which will reduce the negative impact on the ecology , scientific and technological progress and population growth on the planet Earth. One of the most effective and easiest instruments to apply is the excise tax on fuel. In most EU countries, gasoline is subject to an excise tax at rates that are 20-25% higher than the tax rate on diesel fuel. A similar situation is observed in Ukraine. At the same time, it should be noted that excise

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David, Petr. "Development of excise rates criteria in the European Union and its member states fulfilment." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 57, no. 6 (2009): 65–76. http://dx.doi.org/10.11118/actaun200957060065.

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European Union regulates member states market to secure free trade. This obtains also in case of excise imposed on cigarettes, which is a composite tax. It is possible to fulfil not only fiscal function but also other aims of member states tax policies by imposing of cigarette excise. It is not easy to regulate this excise in the European Union. There are three significant limitations in cigarettes taxation at the present time, which regulate proportion of specific part of excise, absolute amount of excise per 1.000 cigarettes and proportion of excise imposed on cigarettes and its price. This

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LUTSYK, Anatoliy, and Volodymyr DMYTRIV. "Harmonization of the excise taxation of alcoholic beverages and tobacco products in EU countries: experience for Ukraine." Naukovi pratsi NDFI 2022, no. 1 (2022): 34–44. http://dx.doi.org/10.33763/npndfi2022.01.034.

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The impact of the excise tax on the profitability of the production of certain goods makes it possible to change the interest of producers to enter such areas of business as the production of alcohol, tobacco, oils and lubricants. These productions objectively have significant profitability due to low costs and high market price of finished products. In recent decades, excise taxation in the European Union has gradually shifted to an instrument of regulatory and protective influence. In each EU country, national specifics, fiscal needs, and social policy are taken into account when assessing a

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Listiana, Nuraina, and Ratna Mapanyukki. "The Influence of Tobacco Excise rates and Debt Costs on Tax Avoidance with Audit Quality as a Moderating Variable." Eduvest - Journal of Universal Studies 5, no. 5 (2025): 5596–612. https://doi.org/10.59188/eduvest.v5i5.51168.

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The purpose of this study is to examine the moderating role played by quality audit in the relationship between the tobacco excise rates, the cost of debt, and tax avoidance. Quantitative methods were used for this study. The study uses e Views version 10 to analyze data from 2010-2019, collected from a sample of roughly 40 records (four companies) in the IDX's tobacco sector. The results revealed that tobacco excise rates affect tax avoidance, furthermore, the quality audit can strengthen the moderating effect of tobacco excise rates on tax avoidance encircled to the Quasi Moderator category

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Kusuma, Muhammad Diaz Arda, and Vid Adrison. "Ad Valorem Tax versus Specific Excise Tax: Tobacco Price Variability in Indonesia." Journal of Tax Reform 10, no. 3 (2024): 475–92. https://doi.org/10.15826/jtr.2024.10.3.179.

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The challenge of controlling cigarette consumption remains significant, leading governments worldwide to implement excise taxes on tobacco products through ad valorem or specific systems. This study examines the relationship between various excise tax systems and price variability in Indonesia. Using transactional excise data from 2005 to 2017 obtained from the Directorate General of Customs and Excise (DJBC), the research employs the Pooled Least Square (OLS) method for analysis. The sample includes Machine-made Kretek Cigarettes (SKM), Machine-made White Cigarettes (SPM), and Hand-rolled Kre

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Thi, Cam Giang Nguyen, Hanh Hoa Ha Thi, Chi Nguyen Quynh, Khanh Huyen Pham Thi, Thao Nguyen Phuong, and Thuy Linh Phan Thi. "Impact of Excise Tax on Reducing Tobacco Consumption – The Case of Vietnam." JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES 06, no. 05 (2023): 2050–61. https://doi.org/10.5281/zenodo.7940652.

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With rising tobacco consumption around the world, particularly in Vietnam. The essay examined and evaluated the excise duty on cigarettes in Vietnam. Moreover, the author developed a research model based on elements influencing tobacco consumption behavior, such as GDP, population, inflation, and excise tax rates. Besides, the authors discovered shortcomings in the current Vietnamese tax system after reviewing documents and data, such as the tax rate being too low in comparison to people's income and the taxable price being currently factory pricing. As a result, the essay provides importa

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Oʻtayev, Suyun. "ACCOUNT OF EXCISE TAX AND ITS ROLE IN THE ECONOMY." MODERN SCIENCE АND RESEARCH 3, no. 3 (2024): 1007–10. https://doi.org/10.5281/zenodo.10900022.

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<em>This article discusses the calculation of excise tax and its role in the country's economy. Excise tax rates in force in the Republic of Uzbekistan and their role and influence in the formation of budget revenues are covered.</em>

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Neni, Susilawati, Abyan Daffa, Cristalia Aruan Sabrina, and Angwyn Marcel. "Does the increase in the cigarette excise tax affect cigarette consumption?" International Journal of Public Health Science (IJPHS) 11, no. 4 (2022): 1537~1551. https://doi.org/10.11591/ijphs.v11i4.21887.

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The level of cigarette excise rates is one of the factors of cigarette costs. However, it is unclear how high the cigarette excise rate should be in order to reduce smoking in Indonesia. The aim of this research was to see how effective the cigarette excise tariff policy was at lowering public cigarette usage. The study conducted a quantitative approach, employing survey data collection techniques on a number of smokers as well as in-depth interviews. The data indicated that a 12.5% increase in the cigarette excise charge had a negligible effect on reducing cigarette consumption. The author id

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Koshchuk, Tetiana, Oleksandr Prokhorovych, and Oleksandr Yavorskyi. "Approaches to excise taxation of heat-not-burn tobacco products in the EU countries: conclusions for Ukraine." Fìnansi Ukraïni 2024, no. 7 (2024): 92–105. http://dx.doi.org/10.33763/finukr2024.07.092.

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Introduction. The relevance of further modification of the excise tax on tobacco products in Ukraine, taking into account the European experience, is only growing. Problem Statement. Improvement of excise taxation of tobacco products. Purpose. The analysis of approaches to excise taxation of heat-not-burn tobacco products in the EU countries and, on this basis, the development of recommendations on the implementation of the relevant excise tax in Ukraine. Methods. In the course of the research, the following methods were used: abstract-logical, systematization, comparative analysis, expert eva

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LYSIAK, LIUBOV, KATERYNA ROMENSKA, NATALIA DUBROVA, SVITLANA KACHULA, TETIANA TERESHCHENKO, and TETIANA SALNYKOVA. "MANAGEMENT OF BUDGET FLOWS FROM EXCISE TAXATION IN UKRAINE." AD ALTA: 12/02-XXIX. 12, no. 2 (2022): 152–59. http://dx.doi.org/10.33543/120229152159.

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The article aims to identify possible directions for improving the management of budgetary flows from excise taxation in Ukraine to implementing the state's fiscal and socio-economic tasks through tax revenues. Using the method of analysis of hierarchies, a choice was made of an option for a possible adjustment of excise tax rates on alcoholic products, tobacco products, or the introduction of an excise tax on soft drinks and food products with high sugar content. The method used allowed taking into account the conditions of military aggression on the part of Russia, under which the modern fin

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21

Pokharel, Shree B. "Wine Industry Campaign Contributions and Wine Excise Taxes: Evidence from U.S. States." Journal of Wine Economics 13, no. 1 (2018): 3–19. http://dx.doi.org/10.1017/jwe.2018.10.

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AbstractGiven the growing importance of the wine industry in the United States, wine special interests are on the rise. Data shows that campaign contributions from the wine industry to officials running for state offices have increased over time. Given this reality, one can expect wine excise tax to remain low in states that receive higher campaign contributions. In addition, there are theoretical and empirical reasons to believe that these tax rates are interdependent based on Tiebout competition and yardstick competition. Based on this reasoning, one can hypothesize wine excise tax rates to

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Hoffer, Adam J., and Donald J. Lacombe. "Excise Tax Setting in a Dynamic Space-time Framework." Public Finance Review 45, no. 5 (2016): 628–46. http://dx.doi.org/10.1177/1091142116659354.

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This study develops a simple model for analyzing excise tax setting in a competitive framework. Specifically, the model predicts that tax rate competition will vary for different goods based on the relative ease of cross-border shopping. To test the model, this study utilizes a dynamic space-time panel econometric model to quantify the horizontal response function for cigarette, beer, and gasoline tax rates for US states from 1960 to 2007. The empirical findings support the model predictions. Only cigarette tax rates have a horizontal response function statistically different from zero.

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Paizs, László. "Asymmetric competition in the setting of diesel excise taxes in EU countries." Acta Oeconomica 63, no. 4 (2013): 423–50. http://dx.doi.org/10.1556/aoecon.63.2013.4.2.

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This paper tests new implications of the asymmetric tax competition model on diesel excise taxes. We extend the standard tax competition model by replacing the unit demand assumption with iso-elastic demand. As a result, not only the level of the equilibrium tax, but also the slope of the tax reaction function depends positively on the size of the country. The new implication is tested on panel data in first differences for 16 countries of Western Europe. The results provide strong evidence for strategic interaction in the setting of diesel excises and confirm the effect of country size on the

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Petrenko, H. O., and B. V. Dovhan. "REGARDING THE FORMATION OF EXCISE TAX RATES IN UKRAINE." SOCIOLOGY OF LAW, no. 3-4 (2024): 129–34. https://doi.org/10.37687/2413-6433.2024-3-4.22.

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Uphlisashvili, Guram. "INDIRECT TAXES IN GEORGIA: PROBLEMS AND OPPORTUNITIES." Economic Profile 17, no. 2(24) (2022): 23–31. http://dx.doi.org/10.52244/ep.2022.24.12.

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The current tax systems in the world are quite substantially differ from each other in many parameters, including the role and ratio of direct and indirect taxes - both in terms of the implementation of the regulatory and fiscal functions. In the tax system of Georgia, indirect taxes have assumed an important role, especially in terms of the implementation of the fiscal function. Currently, the value added tax and the excise tax account for around 60% of consolidated budget revenues, and this percentage mostly keeps getting bigger. The article discusses the factors responsible for this, includ

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Koptievа, Hanna, and Katerina Andriienko. "EXCISE TAX: CHANGES IN THE TAXATION OF TOBACCO PRODUCTS." Bulletin of the National Technical University "Kharkiv Polytechnic Institute" (economic sciences), no. 2 (April 21, 2021): 99–103. http://dx.doi.org/10.20998/2519-4461.2021.2.99.

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Modern excise policy in the conditions of active transformation of the tobacco market should provide a sufficient level of tax revenues to the budget, regulate the consumption of tobacco products and its alternatives, prevent illicit trafficking in counterfeit and smuggled tobacco products, take into account the development of national tobacco legislation. experience of Community countries in the field of excise tax. Domestic excise policy faces difficult tasks - to ensure the optimal balance between achieving the goals of filling the budget and regulating the consumption of various categories

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M. Zainul Abidin. "The Comparison of the Excise Tax Policy for Human Development in ASEAN." Customs Research and Applications Journal 1, no. 1 (2019): 38–63. http://dx.doi.org/10.31092/craj.v1i1.27.

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The purpose of this paper is to examine the excise policy to support human development inthe ASEAN Member States (AMS). This study uses a qualitative method. The results showedthat the excise tax policy had supported human development in AMS. The humandevelopment index in AMS has improved supported by an increase in the health andlongevity 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 isimposed on various types of negative products. AMS has implemented an excise policy topro

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Iadrennikova, Elena, and Natalya Savchenko. "ANALYSIS AND IMPROVEMENT OF THE EXCISE POLICY OF THE RUSSIAN FEDERATION WITH RESPECT TO ALCOHOL PRODUCTS." Bulletin of the South Ural State University series "Economics and Management" 18, no. 1 (2024): 148–59. http://dx.doi.org/10.14529/em240114.

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The article analyses the measures of the state anti-alcohol policy of modern Russia in the field of taxation and assessment of their impact on the receipt of excise taxes in the budget of the Russian Federation and the level of consumption of alcoholic beverages by the adult population of the country. Particular attention is paid to the study of the excise policy of the Russian Federation in relation to alcoholic beverages. Excise taxation is one of the effective instruments of state regulation of the production and consumption of alcoholic beverages. The purpose of the study is, based on the

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Lysiak, Liubov, and Hleb Shchyryi. "EXCISE TAXATION IN THE SYSTEM OF INDIRECT TAXATION IN UKRAINE." University Economic Bulletin 36/1 (April 17, 2018): 229–36. https://doi.org/10.5281/zenodo.1219792.

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The subject of research is the theoretical and practical issues of excise taxation development in Ukraine. The article purpose are the definition of the essence and role of excise tax in the system of indirect taxation and outline directions of its improvement, taking into account the processes of European integration of Ukraine. Research methods. It is used a set of scientific methods and approaches in the study, including analysis, systematic, comparative, and statistical, which allowed to realize the conceptual unity of the research. Results of the work. The essence of the excise tax and it

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GERCHAKIVSKY, Sviatoslav. "Excise taxation of energy products and electricity: practice and challenges of war." Naukovi pratsi NDFI 2022, no. 1 (2022): 45–54. http://dx.doi.org/10.33763/npndfi2022.01.045.

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The peculiarities of legal support of excise taxation of energy products in the EU and Ukraine are investigated, in particular, the basic Directives of the Council of the EU in the field of specific excise taxation: Council Directive 2008/118/EC on the general excise duty regime Council Directive 2011/64/EU on the structure and rates of excise duty on tobacco products Council Directive 92/83/EEC on the harmonisation of excise duty structures on alcohol and alcoholic beverages; Council Directive 2003/96/EC on the restructuring of the Community system on the taxation of energy and electricity pr

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Morozov, Boris. "Evolution of Excise Taxation in the Usa since the Great Recession." Public Finance and Management 17, no. 3 (2017): 283–302. http://dx.doi.org/10.1177/152397211701700305.

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The most drastic crisis since the Great Depression put a significant amount of stress on states’ revenues. Within the existing framework of taxation systems', an increasing amount of attention from academics and politicians alike concentrates on public revenues from sales and use taxation. Such increased attention is not surprising as revenues from general sales taxes and excise taxation are the dominant group of revenues from own tax sources for states. the article's first contribution is that it shows the evolution of the structure of actual state revenues by sources of these revenues. the m

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Mohamad Hashim, Haswira Nor, Zuraeda Ibrahim, Noorlaila Ghazali, Nuridayu Yunus, and Rani Diana Othman. "Balanced Approach Regulatory Measures for Excise Tax on Tobacco and Nicotine-Based Products with Differential Degrees of Harm." Jambura Law Review 6, no. 2 (2024): 429–51. http://dx.doi.org/10.33756/jlr.v6i2.24281.

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This paper reports a study that analyses regulatory measures for excise tax on tobacco and nicotine-based products in Malaysia.The study highlights current non-optimal nature of excise tax due to a lack of differentiation between the varying degrees of harm caused by different tobacco and nicotine-based products within a given category. The study aims to address this issue by proposing a regulatory measure that adopts a balanced approach to taxing harmful tobacco and nicotine-based products. A focus group discussion involving a group of experts in tax and excise tax, medical and pharmacology,

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Kwak, Sunjoo, and Jongmin Shon. "Tax Salience and Cyclical Asymmetry in Tax Rate Adjustments: Testing the Indirect Tax Hypothesis." Revista Hacienda Pública Española 240, no. 1 (2022): 3–29. http://dx.doi.org/10.7866/hpe-rpe.22.1.1.

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In this paper, we explore the hypothesis that politicians prefer using direct taxes with relatively high salience for tax cuts during booms, while they prefer using indirect taxes with relatively low salience for tax increases during recessions. Using a panel data set of U.S. states from 1992 to 2014, we analyzed how cyclical fluctuations in resource availability affect the statutory rates of five major state taxes: general sales tax, personal income tax, corporate income tax, and two excise taxes (gasoline and cigarette taxes). Our results suggest that cyclical improvements in resource availa

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Kwak, Sunjoo, and Jongmin Shon. "Tax Salience and Cyclical Asymmetry in Tax Rate Adjustments: Testing the Indirect Tax Hypothesis." Revista Hacienda Pública Española 240, no. 1 (2022): 3–29. http://dx.doi.org/10.7866/hpe-rpe.22.1.1.

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In this paper, we explore the hypothesis that politicians prefer using direct taxes with relatively high salience for tax cuts during booms, while they prefer using indirect taxes with relatively low salience for tax increases during recessions. Using a panel data set of U.S. states from 1992 to 2014, we analyzed how cyclical fluctuations in resource availability affect the statutory rates of five major state taxes: general sales tax, personal income tax, corporate income tax, and two excise taxes (gasoline and cigarette taxes). Our results suggest that cyclical improvements in resource availa

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VALIHURA, Volodymyr, and Svyatoslav GERCHAKIVSKY. "ACTUALITIES OF EXCISE TAXATION HARMONIZATION OF ENERGY PRODUCTS IN THE EU AND UKRAINE." WORLD OF FINANCE, no. 3(72) (2023): 42–54. http://dx.doi.org/10.35774/sf2022.03.042.

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Introduction. The legal framework for tax administration is one of the important components of the harmonization of Ukrainian legislation with EU standards. The area of taxation of energy products is especially relevant today, because with the Russian invasion in Ukraine, there is a total deficit and an increase in prices for energy products. Instead, the taxation of such goods is the least harmonized with EU standards among of all excise goods. The unification of excise tax rates on energy products with the requirements of the relevant EU directive can further provoke the price growth, which

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Abbass, Marwa M. S., Anne-Marie Perucic, Eman T. Ibrahim, and Ayoub Al-Jawaldeh. "Situation analysis of sugar‑sweetened beverages taxation in Eastern Mediterranean Region." Eastern Mediterranean Health Journal 30, no. 11 (2024): 720–29. https://doi.org/10.26719/2024.30.11.720.

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Background: Significant attention is being given to the role of sugar-sweetened beverages (SSBs) in the increasing rates of obesity and diet-related noncommunicable diseases in the Eastern Mediterranean Region (EMR). Aim: To document the different approaches being used by EMR countries in implementing the sugar-sweetened beverages taxation. Methods: This study used data on indirect taxes levied on SSBs by the 22 EMR countries and territories collected by WHO between July 2022 and June 2023. For comparison between countries, all applicable taxes were converted to a percentage of the tax-inclusi

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Krajňák, Michal. "Fuels Taxation in the Context of Tax Reforms in the Czech Republic." Journal of Tax Reform 9, no. 1 (2023): 34–46. http://dx.doi.org/10.15826/jtr.2023.9.1.127.

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The article evaluates the development of the tax burden and its influence on fuel consumption in the Czech Republic in the years 2001–2022. Petrol and diesel are subject to universal and selective indirect taxation. Using the methods of analysis, description, comparison, synthesis and regression and correlation analysis, it is analysed whether the tax burden of these products is constant despite minimal tax reforms or whether it is changing. To assess the real tax burden, the effective tax rate indicator is calculated. Input data for the analysis consists of average fuel prices and tax rates i

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Sekushin, Aleksei Yur'evich. "Features of the excise tax on the pharmaceutical ethanol: current issues." Налоги и налогообложение, no. 1 (January 2025): 19–33. https://doi.org/10.7256/2454-065x.2025.1.72936.

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The subject of the study is the excise tax on the pharmaceutical substance of ethyl alcohol, various aspects, features in the implementation of the excise tax on the pharmaceutical substance of ethyl alcohol. The purpose of the study is to analyze the excise tax on the pharmaceutical substance of ethyl alcohol, identify problems based on the analysis of the excise tax on the pharmaceutical substance of ethyl alcohol, and propose directions for the development of the excise tax on the pharmaceutical substance of ethyl alcohol for the purposes of harmonization of legislation. The author examines

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Merici Minggu, Angela. "DAMPAK KENAIKAN TARIF CUKAI DAN PENGENAAN PAJAK ROKOK ELEKTRIK PADA PELAKU USAHA ROKOK ELEKTRIK DI KOTA KUPANG." JAMER : Jurnal Akuntansi Merdeka 6, no. 1 (2025): 18–23. https://doi.org/10.33319/jamer.v6i1.137.

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Based on the Regulation of the Minister of Finance number 143/PMK.010/2023, cigarette excise is a state levy imposed on cigarettes. Cigarette tax is a state levy on cigarette tax collected directly by the central government. The object of cigarette tax is tobacco products including cigarettes, cigars, leaf cigarettes, and other forms of cigarettes imposed on cigarettes. Then, the subject of cigarette tax itself is cigarette consumers, with taxpayers being cigarette factory entrepreneurs/producers and cigarette importers who have an Exciseable Goods Entrepreneur Identification Number (NPPBKC) p

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Korytin, A. V., N. S. Kostrykina, and T. A. Malinina. "Carbon taxation in Europe." Law Enforcement Review 7, no. 4 (2024): 55–65. http://dx.doi.org/10.52468/2542-1514.2023.7(4).55-65.

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The subject of the study is the carbon tax legislations of European countries.The purpose of the article is to identify the general consistent patterns of carbon taxation in a number of European countries: the United Kingdom, the Netherlands, Norway, France, Sweden and Switzerland.The methodology of the research includes the analysis of the provisions of the carbon taxing legislation of these countries.The main results, scope of application. The analysis shows that the structure of the carbon tax in European countries has differences, but the predominant form of taxation is an excise tax on fu

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Mitin, Dmitry Alekseevich. "Assessment of the potential indicative excise rate for filter cigarettes in the EAEU." Налоги и налогообложение, no. 3 (March 2023): 47–61. http://dx.doi.org/10.7256/2454-065x.2023.3.40703.

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The article evaluates the compliance of the EAEU member states with the provisions of the Agreement on the principles of conducting tax policy in the field of excises on tobacco products in the member states of the Eurasian Economic Union (hereinafter referred to as the EAEU), and also assesses the potential indicative excise rate for filter cigarettes in the EAEU for 2029. The subject of the study is the excise rates for filter cigarettes in the EAEU member states. The purpose of the study is to assess the prospects for the EAEU member states to achieve the level of the indicative rate establ

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Uphlisashvili, Guram. "PROBLEMATIC ISSUES OF THE EXCISE POLICY OF GEORGIA." Economic Profile 17, no. 1(23) (2022): 56–66. http://dx.doi.org/10.52244/ep.2022.23.15.

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The article considers problematic issues of excise policy related to the taxation of tobacco products. Changes in the excise duty rates on tobacco in Georgia over the last ten years are also discussed. Tobacco products (cigarettes) are commodities that are characterized by particularly inelastic demand and price changes reduce the demand for it to a lesser extent. If different taxes, iincluding the excise duty rates on cigarettes have risen sharply above reasonable levels, making them inaccessible to a statistically significant number of consumers, a strong motivations appears instantly, and i

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Susilawati, Neni, Daffa Abyan, Sabrina Cristalia Aruan, and Marcel Angwyn. "Does the increase in the cigarette excise tax affect cigarette consumption?" International Journal of Public Health Science (IJPHS) 11, no. 4 (2022): 1537. http://dx.doi.org/10.11591/ijphs.v11i4.21887.

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<p>The level of cigarette excise rates is one of the factors of cigarette costs. However, it is unclear how high the cigarette excise rate should be in order to reduce smoking in Indonesia. The aim of this research was to see how effective the cigarette excise tariff policy was at lowering public cigarette usage. The study conducted a quantitative approach, employing survey data collection techniques on a number of smokers as well as in-depth interviews. The data indicated that a 12.5% increase in the cigarette excise charge had a negligible effect on reducing cigarette consumption. The

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Rustagi, T. R. "Indirect Tax Reforms in the Indian Economy." Vikalpa: The Journal for Decision Makers 23, no. 1 (1998): 47–60. http://dx.doi.org/10.1177/0256090919980107.

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Several expert committees have examined India's indirect tax structure in the past and made valuable recommendations. More recently, the Tax Reform Committee (Chelliah Committee) laid down the agenda for gradual reduction in tariffs and rationalization of customs and excise duty structures. On this basis, significant progress has been made since 1992. Tariffs have been brought down from a peak rate of over 300 to 40 per cent with a view to bring down costs and make the Indian industry more competitive. Excise duty rates have been significantly reduced, procedures simplified, and exemptions pru

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Bush, Terry, Susan Zbikowski, Lisa Mahoney, Mona Deprey, Paul D. Mowery, and Brooke Magnusson. "The 2009 US Federal Cigarette Tax Increase and Quitline Utilization in 16 States." Journal of Environmental and Public Health 2012 (2012): 1–9. http://dx.doi.org/10.1155/2012/314740.

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Background. On April 1, 2009, the federal cigarette excise tax increased from 39 cents to $1.01 per pack.Methods.This study describes call volumes to 16 state quitlines, characteristics of callers and cessation outcomes before and after the tax.Results. Calls to the quitlines increased by 23.5% in 2009 and more whites, smokers ≥ 25 years of age, smokers of shorter duration, those with less education, and those who live with smokers called after (versus before) the tax. Quit rates at 7 months did not differ before versus after tax.Conclusions. Descriptive analyses revealed that the federal exci

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David, Petr. "Harmonization of chosen excise duty in the EU." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 56, no. 3 (2008): 35–46. http://dx.doi.org/10.11118/actaun200856030035.

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The level and structure of cigarettes taxation are very much in the news these days. In the field of tax on cigarettes in the European Union there is the question of whether specific rate or ad valorem rate should be used. The choice between these two rates depends on primary aim of tax policy in each European Union member state. The founding is that differential excises could be used as protectionist trade barriers. Decision about tax rate on cigarettes can bring some other related effects. That is the reason why European Union established some restrictions in the field of level and struct

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Wisanggeni, Zufar Lutfi, Masruri Muchtar, and Pardomoan Robinson Sihombing. "Excise Tax, Education, And Income Factors: Impact On Cigarette Consumption." Educoretax 4, no. 3 (2024): 332–40. http://dx.doi.org/10.54957/educoretax.v4i3.708.

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Tobacco consumption remains high despite its numerous negative impacts. In this study, the author aims to identify the variables influencing cigarette consumption This study aims to identify the variables influencing cigarette consumption. The independent variables include excise tax rates, gross tertiary education enrollment, and per capita income. This research employs a quantitative method utilizing panel data regression in all provinces of Indonesia for 2018-2022. The results indicate that both excise tax rates and per capita income postively impact cigarette consumption. Gross tertiary ed

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Pasichnyi, Mykola. "The priorities of the state excise policy." University Economic Bulletin, no. 52 (March 18, 2022): 167–76. http://dx.doi.org/10.31470/2306-546x-2022-52-167-176.

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The research subject includes the theoretical basis and mechanism of excise policy formation and realization. The study aims to determine the priorities of excise policy development in the context of developing its regulatory impact on economic processes and increasing the fiscal potential of excise duty. Methods. In order to achieve the appropriate tasks, we used a set of methods and approaches that helped to ensure the conceptual unity of our investigation. The systemic and structural approaches, generalization methods, analytical evaluation, synthesis, comparison, scientific abstraction are

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Mariskin, Oleg I. "Tax Regulation of the Brewing Industry in Russia in the First Half of the 19th Century." Economic History 18, no. 2 (2022): 113–18. http://dx.doi.org/10.15507/2409-630x.057.018.202202.113-118.

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Introduction. In article influence of the excise taxation on development of the brewing industry and business during early industrial changes of Russia in the first half of the 19th century is investigated. Direct dependence of brewing production on the size of excises duties: low profitability and an inefficiency of plants were caused both high rates of an excise, and ways of its collection. Results and Discussion. The abolition of farming and the transition to state-owned sales since 1819 had a positive impact on the brewing industry. This was the period of the rise of brewing, the formation

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Adachi, Yoshimi, Toshiyuki Uemura, and Yurie Saitoh. "Measuring the Burden of Indirect Taxation Including Consumption Tax in Japan by Income Group." Public Finance and Management 17, no. 3 (2017): 235–58. http://dx.doi.org/10.1177/152397211701700303.

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A consumption tax was introduced in Japan as a means to secure financing for social security programs. Japan introduced this as a value-added tax in April 1989 in response to its aging society. the tax has increased from 3% in 1989 to 5% in April 1997 and 8% in April 2014. A further rate rise to 10% is planned for April 2017. While consumption taxes are regressive, excise taxes also place a burden on household finances. in this study, we estimate the portion of income captured by consumption and excise taxes for different income groups, considering the proportion of the tax burden associated w

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