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Journal articles on the topic 'Excise taxes on tobacco products'

Author: Grafiati

Published: 2 June 2025

Last updated: 31 July 2025

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1

Ribisl, Kurt M., Shelley Diane Golden, Jidong Huang, and Michelle Scollo. "Addressing lower-priced cigarette products through three-pronged comprehensive regulation on excise taxes, minimum price policies and restrictions on price promotions." Tobacco Control 31, no. 2 (2022): 229–34. http://dx.doi.org/10.1136/tobaccocontrol-2021-056553.

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The prices that smokers pay out-of-pocket for their tobacco products ultimately influence their smoking behaviour. Although cigarette excise taxes are arguably the best and most used policy to increase cigarette prices, taxes are only one component of retail cigarette prices. The persistence of lower-priced products, disproportionately purchased by lower-income smokers, in jurisdictions with high excise taxes is an Achilles heel for tobacco tax policy. When governments raise excise taxes, the tobacco industry responds. The industry reduces tax pass-through to minimise the price increases for l

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Chaloupka, Frank J., Lisa M. Powell, and Kenneth E. Warner. "The Use of Excise Taxes to Reduce Tobacco, Alcohol, and Sugary Beverage Consumption." Annual Review of Public Health 40, no. 1 (2019): 187–201. http://dx.doi.org/10.1146/annurev-publhealth-040218-043816.

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In countries around the world, tobacco use, excessive alcohol consumption, and consumption of sugar-sweetened beverages (SSBs) are significant contributors to the global epidemic of noncommunicable diseases. As a consequence, they contribute, as well, to excess health care costs and productivity losses. A large and growing body of research documents that taxes specific to such products, known as excise taxes, reduce consumption of these products and thereby diminish their adverse health consequences. Although such taxation has historically been motivated primarily by revenue generation, govern

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IDRISOV, A. A. "TAX POLICY IN THE FIELD OF EXCISE TAXES ON TOBACCO PRODUCTS IN RUSSIA." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3, no. 3 (2020): 36–40. http://dx.doi.org/10.36871/ek.up.p.r.2020.03.03.006.

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The article is devoted to the analysis of the features of excise tax revenues to the budget of the Russian Federation. The analysis of the negative impact on the economy of the distribution of illegal tobacco prod-ucts - cigarettes, as well as the impact of new substitutes for this product. The issues of harmonization of the excise policy of the countries of the Eurasian Economic Union and the regulation of the tax policy in the field of excise taxes on tobacco products, the introduction of new excise taxes on electronic substitutes are considered. These measures are aimed at creating sustaina

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Orlyk, Switlana. "Problems of excise taxation of tobacco products on the occupied by russia territories of Galicia and Bukovina during the First World War." PEREIASLAV CHRONICLE, no. 13 (May 3, 2018): 201–12. https://doi.org/10.5281/zenodo.1284876.

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The article discloses the problems which the Russian occupation authorities encountered during the organization of excise taxation of tobacco products in the occupied territories of Galicia and Bukovina during the First World War. The state of the tobacco industry and the establishment of tobacco production by the All- Russian County Union in the occupied territories during the period of Russian occupation were highlighted. The attention is paid to the causes and consequences of the confl ict between the Ministry of Finance and the All-Russian County Union on the cancelation of tax concessions

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Morgoeva, Alina K. "ANALYSIS OF THE ROLE AND SIGNIFICANCE OF EXCISES IN THE ECONOMIC SYSTEM OF THE RUSSIAN FEDERATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/9, no. 153 (2024): 111–18. https://doi.org/10.36871/ek.up.p.r.2024.12.09.012.

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The presented scientific publication is devoted to the consideration of the role and significance of excises in the system of economic relations of the Russian Federation and the specific weight of excises in the system of tax payments. Special attention is paid to one of the income-generating excisable goods — tobacco and alcoholic beverages. Excise duty interacts with the consumer value and quality of products. Utility and value of excisable goods are in eternal “confrontation”, but it is these components that determine the internal interrelations of excise duty. For a more complete picture

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García Antón, Ricardo. "Sin Taxes and the New Tobacco Products: EU Tax Law and Morality?" EC Tax Review 28, Issue 3 (2019): 125–35. http://dx.doi.org/10.54648/ecta2019016.

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The launching of the new tobacco products, namely e-cigarettes and heat-not-burn tobacco, poses a challenge to the current EU legal framework of the excise duty applied to manufactured tobacco, currently under the revision by EU Commission. This contribution grasps the tobacco example to question the EU legitimacy to harmonize within Article 113 Treaty of Functioning of the European Union (TFEU).

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Thygesen, Jette. "Is the EU Harmonization of Excise Taxes on Tobacco Products a Barrier to Health Promotion?" Intertax 41, Issue 3 (2013): 146–52. http://dx.doi.org/10.54648/taxi2013012.

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There is worldwide agreement that tobacco use causes health problems and must be fought. At European Union (EU) level there is general agreement that the harmful effects of tobacco use should be tackled through legislative action. The question is, what legislative measures are required to reduce tobacco consumption? Since the first cigarette was introduced to the market in London in 1861, tobacco and tobacco products have become subject to extensive regulation and heavy taxation. The introduction of excise taxes was a milestone in this area. While the main objective of the first excise taxes o

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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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Dincer, Metin. "Effects of tobacco products taxes on consumption in Türkiye." Eastern Mediterranean Health Journal 31, no. 5 (2025): 309–16. https://doi.org/10.26719/2025.31.5.309.

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Background: Tobacco products taxes are a source of revenue for governments, but more importantly a strategy to reduce consumption of tobacco products and their associated health risks. Aim: To investigate how tobacco products taxes have altered tobacco use in Türkiye. Methods: This retrospective study collected data published between 2010 and 2023 on tobacco and tobacco products in Türkiye, including tobacco products taxes imposed by the government. Data analysis was performed using SPSS version 22.0 and correlation analysis was conducted to determine the relationship between domestic cigarett

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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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IONITSE, Vyacheslav, and Tetiana KOSCHUK. "Fiscal and regulatory effects of the tobacco excise duty reform in Moldova: lessons for Ukraine." Fìnansi Ukraïni 2021, no. 3 (2021): 46–59. http://dx.doi.org/10.33763/finukr2021.03.046.

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The article analyses the experience of reforming the excise duty on tobacco products in Moldova in order to build an information base of how innovations in taxation have been integrated abroad and how this experience is taken into account when making administrative decisions in Ukraine. Moldova has implemented a somewhat radical fiscally oriented excise policy, and its excise duty reform for certain types of tobacco products has often been ambiguous in terms of ensuring compliance with EU standards and attaining the claimed objectives. Up to 2020, the country had diverging excise duty rates fo

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Piwowarski, Radosław. "The excise duty gap on tobacco products in Poland." Wiadomości Statystyczne. The Polish Statistician 2023, no. 9 (2023): 1–14. http://dx.doi.org/10.59139/ws.2023.09.1.

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One of the ways to raise budget revenue from taxes involves sealing the tax system. This includes eliminating evasion of the payment of excise duty on tobacco products, especially traditional cigarettes and tobacco used for roll-your-own cigarettes. The aim of the research described in the article is to estimate the excise duty gap on tobacco products in Poland on the basis of a survey addressed directly to consumers. The data were drawn from reports prepared for the Polish Chief Sanitary Inspectorate (Pol. Główny Inspektorat Sanitarny – GIS), covering the years 2013, 2015, 2017 and 2019. The

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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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Mambetova, Alexandra A., Alina K. Morgoeva, and David A. Tabolov. "ANALYZING THE FISCAL ROLE OF EXCISE TAXES ON ALCOHOL AND TOBACCO PRODUCTS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 11/7, no. 140 (2023): 83–90. http://dx.doi.org/10.36871/ek.up.p.r.2023.11.07.010.

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This scientific research is devoted to the consideration of one of the key payments of the current tax system - excise payments. One of the revenue-generating items of the indirect tax under consideration is alcoholic and tobacco products. The supporting factors are the analysis of the fiscal role of excise duties on alcoholic beverages for 2020-2022. The profitability of the tax under consideration is ensured, among other things, by effective control and supervisory activities carried out by the Federal Customs Service of the Russian Federation and the Federal Tax Service of the Russian Feder

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Liber, Alex C. "Heated tobacco products and combusted cigarettes: comparing global prices and taxes." Tobacco Control 28, no. 6 (2018): 689–91. http://dx.doi.org/10.1136/tobaccocontrol-2018-054602.

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BackgroundHeated tobacco products (HTPs) have received excise tax rates that are lower than combusted cigarettes in most of the countries in which the products are sold as tobacco companies claimed their purported reduced risk products deserved such light touch treatment. This study sought to determine if HTPs are cheaper to use than combusted cigarettes when the cost of purchasing an expensive heating device upfront was considered.Methods and DataProduct price data for tobacco heating devices, as well as cobranded heated tobacco and combusted cigarettes for 2014–2017 for 34 countries was obta

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Tikhonova, Anna Vital'evna. "Improving excise taxes on "harmful" products taking into account their effects." Налоги и налогообложение, no. 4 (April 2024): 80–94. http://dx.doi.org/10.7256/2454-065x.2024.4.71581.

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The article is devoted to a relevant area of tax science – strengthening the effects of excise taxes on alcoholic, tobacco products and sugar-containing beverages. In particular, the article is devoted to the fiscal, price, redistributive and consumer effects of excise taxes, which is the subject of the research. The topic of the study corresponds to the modern vector of the tax policy of the Russian Federation. The object of the study is economic relations that develop in the process of excise taxation of certain goods in Russia. In the work, the author gives a statistical assessment of the e

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Hybka, Malgorzata Magdalena. "Revenue-Raising Potential of Alcohol and Tobacco Excise Duties in Germany and Poland." Journal of Economics and Public Finance 4, no. 1 (2017): 1. http://dx.doi.org/10.22158/jepf.v4n1p1.

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<p><em>Accumulation of funds to cover government spending is the </em><em>primary purpose</em><em> of </em><em>taxation. According to multiple authors, excise duties are classified as taxes with the highest revenue-raising potential. In the OECD member states, e</em><em>xcise duties constitute a considerable source of state revenue. They account on average for 7.6% of total taxation. The European Union member states apply a harmonized structure for excise duties on selected products. They include, above all, alcoholic beverages and to

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GÜLDEN, Osman, and Mustafa MIYNAT. "Evaluation of The Performance of Excise Tax on Demerit Goods in Turkey." Maliye Finans Yazıları, no. 120 (October 14, 2023): 73–96. http://dx.doi.org/10.33203/mfy.1269023.

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The effectiveness of health taxes on vices harmful to health, especially alcoholic beverages and tobacco products, is an essential issue of debate. The study aims to analyze the effectiveness of excise taxes on vices, which have been practiced in Turkey since 2002. In the study, we conducted a performance analysis of these taxes with quantitative indicators in four main targets and sixteen sub-targets. As a result of the analysis, we concluded excise taxes in Turkey are partially successful for fiscality goals, efficiency cannot be achieved in economic, social, and public health outputs, and a

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Hammerich, Asmus, Fatimah El-Awa, Nibras E. Arabi, Chisomo Kasinja, Sophia El-Gohary, and Hina Hafeez. "Tobacco taxes can save the next generation in the Eastern Mediterranean Region." Eastern Mediterranean Health Journal 30, no. 11 (2024): 798–802. https://doi.org/10.26719/2024.30.11.798.

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Background: Tobacco use remains a significant challenge to public health in the Eastern Mediterranean Region (EMR), particularly among adolescents, despite various control measures implemented by countries. Aim: To evaluate the effectiveness of tobacco taxation policies in reducing consumption among adolescents in the EMR and identify optimal tax structures and enforcement strategies. Methods: We analysed data from the Global Youth Tobacco Survey and the Global Tobacco Control Report up to 2023 to assess prevalence of tobacco use among adolescents, access to tobacco products, and types of taxe

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Yunani, Ahmad, Muzdalifah Muzdalifah, and Haifa Lestari. "Efektifkah Kenaikan Tarif Cukai Rokok Elektrik Cair Sistem Terbuka bagi Industri Rokok Elektrik?" Ecoplan 7, no. 2 (2024): 186–97. https://doi.org/10.20527/ecoplan.v7i2.1007.

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Liquid e-cigarettes have become a popular new form of addictive tobacco products. The increasing prevalence of e-cigarette and smoking behaviors has led the government to increase tobacco tax rates every year. While this policy boosts state revenues, it also poses challenges for conventional and e-cigarette businesses, including tobacco farmers. Excise tariffs for liquid e-cigarettes are divided into open and closed system types, with the method of filling the liquid is the key distinction. Users can manually refill the open system, the closed system cannot be refilled. Despite both containing

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Hrywna, Mary, Irina B. Grafova, and Cristine D. Delnevo. "The Role of Marketing Practices and Tobacco Control Initiatives on Smokeless Tobacco Sales, 2005–2010." International Journal of Environmental Research and Public Health 16, no. 19 (2019): 3650. http://dx.doi.org/10.3390/ijerph16193650.

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Background: Little is known about how policies and industry activities impact smokeless tobacco demand. We examined how tobacco control policies and retail promotion may affect smokeless tobacco sales. Methods: We used Nielsen market-level retail scanner data for smokeless tobacco sales in convenience stores in 30 US regions from 2005 to 2010. Tobacco policy variables, including excise taxes, state tobacco control program expenditures, and clean indoor air laws, were merged to Nielsen markets. We estimated regression models for per capita unit sales. Results: Higher cigarette tax was significa

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Nikulkina, Inga V., and Daria I. Terekhova. "Specifics and Problems of Application of Excise Taxes and VAT on Import in the EAEU Member States." Теория и практика общественного развития, no. 6 (June 28, 2023): 153–61. http://dx.doi.org/10.24158/tipor.2023.6.18.

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The article examines the specifics of application of excise duties and VAT levied on imports in the EAEU mem-ber states, as well as the study of issues of harmonization of indirect taxation in the EAEU conditions. In addi-tion, based on the analysis, the authors identified problems in the practice of applying indirect taxes in the EAEU, expressed in the differentiation of rates for alcohol and tobacco products, which is associated with the problem of “gray imports”, as well as in the process of interaction between customs and tax authorities in the administration of indirect taxes on import. T

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Ohsfeldt, Robert L., Raymond G. Boyle, and Eli Capilouto. "Letter: Effects of tobacco excise taxes on the use of smokeless tobacco products in the USA." Health Economics 6, no. 5 (1997): 525–31. http://dx.doi.org/10.1002/(sici)1099-1050(199709)6:5<525::aid-hec300>3.0.co;2-y.

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Bazhenova, Olena, and Liudmyla Demydenko. "CUSTOMS TARIFF INSTRUMENTS THAT REGULATE IMPORT OPERATIONS OF TOBACCO PRODUCTS AND SUBSTITUTES." Problems and prospects of economics and management, no. 1(33) (2023): 66–74. http://dx.doi.org/10.25140/2411-5215-2023-1(33)-66-74.

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The article examines the customs tariff instruments for regulating the activity of tobacco products and tobacco substitutes importers. Ukraine is not a country that produces tobacco substitute products, namely electronic cigarettes, and therefore this product is only imported to the territory of Ukraine. The tax aspect was analyzed, and a detailed calculation of the tobacco substitutes importer tax burden was identified. It is important to analyze the importer tax burden, and as a result, final consumer tax burden, based on 2023. The excessive difference between legally and illegally imported

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Nguyen, Anh, and Hoang The Nguyen. "Tobacco excise tax increase and illicit cigarette consumption: evidence from Vietnam." Tobacco Control 29, Suppl 4 (2020): s275—s280. http://dx.doi.org/10.1136/tobaccocontrol-2019-055301.

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BackgroundOne of the most significant barriers to tax reform and tax rate increases in Vietnam is the threat of illicit trade promulgated by the tobacco industry. The industry argues that higher taxes will stimulate smuggling, thereby undermining tax policy objectives and impairing the domestic tobacco manufacturing. Unfortunately, there is a dearth of updated and independent studies to verify this claim and inform the tax reform in the country.ObjectivesThe present paper attempts to generate new estimates of the illicit consumption and compare them to a prior study to ascertain the changes in

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Apollonio, Dorie E., and Stanton A. Glantz. "Tobacco Industry Promotions and Pricing After Tax Increases: An Analysis of Internal Industry Documents." Nicotine & Tobacco Research 22, no. 6 (2019): 967–74. http://dx.doi.org/10.1093/ntr/ntz068.

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Abstract Background Increasing tobacco taxes, and through them, prices, is an effective public health strategy to decrease tobacco use. The tobacco industry has developed multiple promotional strategies to undercut these effects; this study assessed promotions directed to wholesalers and retailers and manufacturer price changes that blunt the effects of tax and price increases. Methods We reviewed tobacco industry documents and contemporaneous research literature dated 1987 to 2016 to identify the nature, extent, and effectiveness of tobacco industry promotions and price changes used after sta

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Piskova, Zhanna V., and Viktoria N. Varenyk. "PECULIARITIES OF TAX MANAGEMENT OF MICROENTERPRISES SELLING TOBACCO PRODUCTS IN THE CONDITIONS OF MARTIAL LAW." Європейський вектор економічного розвитку 1, no. 34 (2023): 100–118. http://dx.doi.org/10.32342/2074-5362-2023-1-34-8.

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The article examines the peculiarities of tax management on the example of microenterprises selling tobacco products operating in wartime. The sequence of opening a business entity is considered. The author notes the peculiarities of the selected types of economic activity, in particular, the mechanism for obtaining a permit to sell tobacco products, obtaining licenses for retail and wholesale trade in tobacco products. The current organizational structure of a microenterprise is analyzed. The author considers the existing individual tax system of an enterprise with due regard for the peculiar

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Aziz, Namra, Aysha Almas, Tariq Mahmood, Gerald S. Bloomfield, and Zainab Samad. "Taxing tobacco as a strategy to reduce consumption and increase public health benefits in Pakistan." Eastern Mediterranean Health Journal 30, no. 11 (2024): 772–78. https://doi.org/10.26719/2024.30.11.772.

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Background: Tobacco consumption poses a significant challenge to global health and contributes to the increase in noncommunicable diseases and premature deaths. Aim: To investigate the potential impact of a 70% tobacco tax on consumption and government revenue in Pakistan. Methods: We analysed secondary data from 2011 to 2022 (after imposition of a 70% excise tax) from the Pakistan Bureau of Statistics, Pakistan Social and Living Standard Survey, financial yearbooks and Federal Board of Revenue reports for tobacco consumption and government revenue. Variables included tobacco price inflation,

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Delipalla, Sophia, Fatimah El-Awa, Asmus Hammerich, Anne-Marie Perucic, and Sophia El-Gohary. "Impact of taxation on tobacco products prices in Bahrain, Saudi Arabia and United Arab Emirates." Eastern Mediterranean Health Journal 30, no. 11 (2024): 738–45. https://doi.org/10.26719/2024.30.11.738.

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Background: In 2016, the 6 Gulf Cooperation Council countries agreed to implement a harmonized excise tax on tobacco products, at a rate of 100% of the pre-tax price. Aim: To assess the implementation of tobacco taxation in Bahrain, Saudi Arabia and United Arab Emirates and its impact on consumer prices, affordability and substitution possibilities. Methods: This study conducted simple descriptive analysis of open-source secondary data reported to WHO by Bahrain, Saudi Arabia and United Arab Emirates on cigarette excise taxes, price levels, price dispersion, and affordability. Results: The 3 c

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Stacey, Nicholas, Amit Summan, Aviva Tugendhaft, Ramanan Laxminarayan, and Karen Hofman. "Simulating the impact of excise taxation for disease prevention in low-income and middle-income countries: an application to South Africa." BMJ Global Health 3, no. 1 (2018): e000568. http://dx.doi.org/10.1136/bmjgh-2017-000568.

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IntroductionExcise taxes are policy tools that have been applied internationally with some success to reduce consumption of products adversely impacting population health including tobacco, alcohol and increasingly junk foods and sugary beverages. As in other low-income and middle-income countries, South Africa faces a growing burden of lifestyle diseases; accordingly we simulate the impact of multiple excise tax interventions in this setting.MethodsWe construct a mathematical model to simulate the health and revenue effects of increased excise taxes, which is adaptable to a variety of setting

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David, Petr, and Milan Palát. "Development of average prices of cigarettes with regard to taxation changes in 2001–2009 in the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 57, no. 6 (2009): 51–64. http://dx.doi.org/10.11118/actaun200957060051.

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In the Czech Republic, excises and thus also cigarette excise were put into effect by a tax reform in 1993. In comparison with the standard taxation of other tobacco products by a specific tax the cigarette taxation is atypical. Through the combination of a specific tax and an ad valorem tax a combined excise was imposed on cigarettes. Over the years, many changes occurred in the cigarette excise in the Czech Republic. This paper provides the calculation of an average price of cigarettes both weighted and unweighted, which is adjusted for amounts of all taxes imposed on cigarettes in the Cz

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Velasquez, Katrina, Allison Ivie, Shanna R. Fegely, et al. "Dietary Supplements for Weight Loss: Legal Basis for Excise Tax and Other Government Action to Protect Consumers from a Public Health Menace." American Journal of Law & Medicine 48, no. 1 (2022): 38–53. http://dx.doi.org/10.1017/amj.2022.12.

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AbstractPurposeDietary supplements sold for weight loss pose a risk to public health due to deceptive claims and unscrupulous manufacturing practices in the context of weak federal regulation. Efforts to strengthen U.S. federal oversight have not been successful, thus action at the state and local levels should be explored. This study investigates proposed action to impose excise taxes on weight-loss supplements.MethodsWe reviewed U.S. federal law on taxation at federal, state, and local levels and precedent for taxation of harmful consumer products to promote public health. We assessed the ra

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Erku, Daniel, Nigusse Yigzaw, Henok Getachew Tegegn, et al. "Framing, moral foundations and health taxes: interpretive analysis of Ethiopia’s tobacco excise tax policy passage." BMJ Global Health 8, Suppl 8 (2023): e012058. http://dx.doi.org/10.1136/bmjgh-2023-012058.

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BackgroundIn 2019–2020, the Ethiopian government ratified a suite of legislative measures that includes levying a tax on tobacco products. This study aims to examine stakeholders’ involvement, position, power and perception regarding the Ethiopian Food and Drug Authority (EFDA) bill (Proclamation No.1112/2019). This includes their meaning-making and interaction with each other during the bill’s formulation, adoption and implementation stages.MethodsWe employed a mixed-methods design drawing on three sources of data: (1) policy documents and media articles from government and/or civil society g

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González-Rozada, Martín. "Impact of a recent tobacco tax reform in Argentina." Tobacco Control 29, Suppl 5 (2020): s300—s303. http://dx.doi.org/10.1136/tobaccocontrol-2019-055238.

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The literature on policies for the control of the tobacco epidemic suggests that increasing excise taxes on the consumption of tobacco products is the most cost-effective policy. Cigarette tax structure in Argentina is very complex. All the tax bases for cigarette consumption taxes are related and, therefore, any modification of a tax affects the collection of the rest of the taxes. This is important given that funds raised by one of the taxes, the Special Tobacco Fund (FET), are allocated among the tobacco provinces according to the value of tobacco production. These provinces oppose in the c

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Scollo, Michelle, and J. Robert Branston. "Where to next for countries with high tobacco taxes? The potential for greater control of tobacco pricing through licensing regulation." Tobacco Control 31, no. 2 (2022): 235–40. http://dx.doi.org/10.1136/tobaccocontrol-2021-056554.

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Optimising the taxation of tobacco products should be among the highest priorities for health and hence economic policy in every country. The WHO Technical Manual on Tobacco Tax Policy and Administration released in April 2021 provides invaluable advice, including 26 best practice recommendations on policy design, administrative efficiency and addressing industry tactics to circumvent tobacco tax increases. Introducing and increasing tobacco taxes is the most important tobacco control measure for any jurisdiction. The effects of simple tax structures, high tax levels, and frequent above-inflat

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NOVYTSKA, Nadiia, and Inna KHLIEBNIKOVA. "THE IMPACT OF UKRAINE'S EXCISE DUTY POLICY ON THE TRANSFORMATION PROCESSES OF THE TOBACCO MARKET." Economy of Ukraine 2020, no. 10 (2020): 19–33. http://dx.doi.org/10.15407/economyukr.2020.10.019.

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The market of tobacco products in Ukraine is one of the most dynamic and competitive. It develops under the influence of certain factors that cause structural changes, therefore, the aim of the article is to conduct a comprehensive analysis of transformation processes in the market of tobacco and their alternatives in Ukraine and identify the factors that cause them. The high level of tax burden and the proliferation of alternative products with a potentially lower risk to human health, including heating tobacco products and e-cigarettes, are key factors in the market’s transformation process.

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SOKOLOVSKA, Alla. "Controversial aspects of determination of tax expenditures in the system of indirect taxation." Fìnansi Ukraïni 2022, no. 1 (2022): 50–73. http://dx.doi.org/10.33763/finukr2022.01.050.

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Identification of elements of benchmark tax system (indirect taxes benchmark) and tax expenditures is a necessary prerequisite for the implementation of the concept of the tax expenditures in the budget process. Their identification is complicated by the lack of a generally accepted conceptual model of the tax benchmark and, consequently, – generally accepted criteria for qualifying a particular provision of tax legislation as an element of such benchmark or tax expenditures. Given the above, the application of the concept of tax expenditures to the analysis of indirect taxes is determined as

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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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Gunnara, Harvensica, Rinaldi Daswito, Indra Martias, and Ristina Rosauli Harianja. "Tobacco Tax Policy and Its Impact on Health Finance in Different Countries: A Systematic Review." Journal of Health Sciences and Epidemiology 2, no. 2 (2023): 63–76. http://dx.doi.org/10.62404/jhse.v2i2.44.

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The consumption of detrimental products, such as cigarettes, has a significant impact on health financing. Smoking is a detrimental practice that has negative effects on health, and the medical expenses linked to smoking-related ailments are considerable. In response, many countries have established cigarette excise laws with the aim of mitigating the adverse effects of smoking on public health and health financing. The implementation of cigarette excise taxes has resulted in a notable reduction in cigarette consumption, an increase in government revenue, and the funding of health programmes.

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Septiadi, D., A. Usman, Rosmilawati, A. Hidayati, and M. Nursan. "The potential of tobacco in supporting farmers in East Lombok Regency during the Covid-19 Pandemic." IOP Conference Series: Earth and Environmental Science 1107, no. 1 (2022): 012019. http://dx.doi.org/10.1088/1755-1315/1107/1/012019.

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Abstract Tobacco is a leading commodity that has high economic value. The derivative products from tobacco commodities have contributed greatly to state revenues through excise taxes, employment, and sources of farmers’ income. This research aims to; 1) explain the characteristics of tobacco farming; 2) investigate the economic feasibility of tobacco farming; 3) analyze the determinants of tobacco farmers’ income. The research was conducted in Suralaga District, East Lombok Regency. The study was conducted from July 2021 to October 2021. The sampling technique used was purposive sampling. Prim

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Pavlíková, Barbara. "LEGAL REGULATION OF TOBACCO AND TOBACCO PRODUCTS IN THE SLOVAK REPUBLIC AND IN THE EUROPEAN UNION." EU agrarian Law 2, no. 2 (2013): 44–53. http://dx.doi.org/10.2478/eual-2013-0006.

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Abstract The contribution deals with the Slovak and the EU legal regulation of tobacco and tobacco products. Its primary purpose is to point out the Slovak and European legal acts which constitute the main regulatory instruments in this field using the method of analysis and synthesis. Rules of production, distribution and conditions of use of tobacco and products thereof are in the Slovak Republic contained mainly in two acts - the Act No 335/2011 Coll. on Tobacco Products and the Act No 377/2004 Coll. on the Protection of Non-smokers, as well as in special Decree No 212/2012 Coll., regulatin

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Popławski, Mariusz. "Excise tax reform in Poland on electronic cigarettes and heated tobacco products and Personal Income Tax reform." Public Governance, Administration and Finances Law Review 7, no. 1 (2022): 51–61. http://dx.doi.org/10.53116/pgaflr.2022.1.4.

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The purpose of the paper is to present the most important changes to the laws on excise tax and personal income tax (PIT) made in Poland in 2022. Due to the importance of these changes, they can be considered as tax law reforms. The changes to the excise tax may not only affect the amount of taxes levied but may also influence the health-related behaviour of Poles in the coming years. The changes to the PIT may affect as many as 18 million taxpayers. The main purpose of this paper is to verify two research hypotheses: first, that public consultations do not have any impact on the shape of the

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Koch, SF. "Duopoly competition for rational addicts." South African Journal of Economic and Management Sciences 7, no. 2 (2004): 368–86. http://dx.doi.org/10.4102/sajems.v7i2.1383.

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This paper provides an examination of an oligopoly market for addictive commodities, specifically cigarettes. The model is characterized by overlapping generations of consumers and differentiated products. A price equilibrium, which is both stationary and symmetric, is characterized. The model accounts for many of the features within the South African tobacco market. Although excise taxes rose in South Africa, and the actual price in the market rose by more than the increase in the excise tax, the model shows that the increase in the price beyond the excise tax was caused by factors other than

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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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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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Smirnova, E. Y., E. V. Gnuchikh, E. A. Bubnov, and A. A. Slavyansky. "Studying factors affecting yields of toxic compounds in smoke of products made of smoking fine cut tobacco." Proceedings of the Voronezh State University of Engineering Technologies 86, no. 1 (2024): 196–200. https://doi.org/10.20914/2310-1202-2024-1-196-200.

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Currently, the Russian market offers a wide range of smoking tobacco products. Cigarettes are in greatest demand. However, for many reasons, including high selling prices due to rising excise taxes, and dissatisfaction with taste characteristics, cigarette consumption is declining. There is a partial transition of consumers to other types of products, with fine-cut smoking tobacco being an alternative and obvious choice. From fine-cut smoking tobacco, consumers independently make products (roll-your-own cigarettes) of the Roll Your Own (RYO) type without a filter, wrapping a portion of tobacco

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S, Kannan. "Reforms of Goods Services Taxes." Shanlax International Journal of Commerce 6, S1 (2018): 22–27. https://doi.org/10.5281/zenodo.2529644.

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The GST was launched at midnight on 1 July 2017 by the President of India, Pranab Mukherjee, and the Government of India. The launch was marked by a historic midnight (30 June – 1 July) session of both the houses of parliament convened at the Central Hall of the Parliament. Goods and services are divided into five tax slabs for collection of tax - 0%, 5%, 12%,18% and 28%. However, Petroleum products, alcoholic drinks, electricity, and real estate are not taxed under GST and instead are taxed separately by the individual state governments, as per the previous tax 

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Ilimzhanova, Z. "TOPICAL ISSUES OF INDIVIDUAL INCOME TAXATION IN THE REPUBLIC OF KAZAKHSTAN." Statistika, učet i audit 83, no. 4 (2021): 87–93. http://dx.doi.org/10.51579/1563-2415.2021-4.12.

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Taxes are legally established payments that business entities and the population are obliged to pay in accordance with the established rules for filling the state treasury. Nowadays, taxes are used by the state to redistribute national income and serve as the main source of state revenue necessary for the implementation of its main functions: the maintenance of the administrative apparatus, law enforcement and social services, financing of the social security system. Also, with the help of taxes, the state can level income inequality among different groups of the population in order to increas

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López-Nicolás, Ángel, and Michal Stoklosa. "Tax harmonisation and tobacco product prices in the European Union, 2004–2015." Tobacco Control 28, no. 4 (2018): 434–39. http://dx.doi.org/10.1136/tobaccocontrol-2018-054342.

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ObjectivesThe European Commission has formally opened a process of revision of its tobacco tax directive. The purpose of this study is to analyse the evolution of cigarette and roll-your-own (RYO) tobacco prices in order to identify avenues for the improvement of public health goals.MethodsPooled cross-sectional data on prices and taxes on cigarettes and RYO tobacco in the Member States over 2004–2015 is used to track the distributions of the most popular price category and the weighted average price of these products and to relate them to the underlying tax structure.ResultsThe inflation-adju

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Septiadi, Dudi, Muhammad Nursan, Aeko Fria Utama FR, Pande Komang Suparyana, and Baiq Saopi Nadiawati. "Analysis of Agricultural Input Resources on Chopped Tobacco Production of Reket and Seram Varieties in Suralaga District East Lombok Regency." Jurnal Biologi Tropis 22, no. 4 (2022): 1269–78. http://dx.doi.org/10.29303/jbt.v22i4.4414.

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Tobacco is a leading commodity that has high economic value. The tobacco products industry has a major contribution to the structure of state revenues through excise taxes, employment and sources of farmers' income. This research aims to; 1) explain the relevance of the characteristics of farmers and the production of chopped tobacco in Suralaga sub-district, East Lombok Regency; 2) analyze the influence of farming input resources on the production of reket and seram tobacco varieties in Suralaga District, East Lombok Regency. The research was conducted in Suralaga District, East Lombok Regenc

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