Assessment of the Prospects of Higher Excise Tax Rates on Tobacco Products in Moldova

Reference : Assessment of the Prospects of Higher Excise Tax Rates on Tobacco Products in Moldova


	Document type :	Reports : Expert report
	Discipline(s) :	Business & economic sciences : Special economic topics (health, labor, transportation…)
	Focus Areas :	Finance
	To cite this reference:	http://hdl.handle.net/10993/52339

Title :	Assessment of the Prospects of Higher Excise Tax Rates on Tobacco Products in Moldova
Language :	English
Author, co-author :	Shvabii, Kostiantyn [GROWFORD Institute]
	Novytska, Nadiia [University of Luxembourg > > >]
	Khliebnikova, Inna [University of the State Fiscal Service of Ukraine > Research Institute of Fiscal Policy]
	Pasichnyi, Mykola [State University of Trade and Economics]
Publication date :	Nov-2021
Number of pages :	34
Keywords :	[en] fiscal policy ; control illicit trade in tobacco products ; affordability of tobacco products ; excise duty on tobacco
Abstract :	[en] To ensure stable tax revenues to the state budget, fiscal policy aimed at increasing excise tax rates on tobacco products should take into account economic realities in the country, in particular the growth rate of real incomes of the population and the affordability of tobacco products, the tax burden on different categories of tobacco products, as well as effective mechanisms to control illicit trade in tobacco products.
Research centres :	GROWFORD Institute
Funders :	GROWFORD Institute
Target :	Researchers ; Professionals ; Students
Permalink :	http://hdl.handle.net/10993/52339
Other URL :	https://www.growford.org.ua/en/research/assessment-of-the-prospects-of-higher-excise-tax-rates-on-tobacco-products-in-moldova-2/

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