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 center :
GROWFORD Institute
Disciplines :
Special economic topics (health, labor, transportation...)