excise duty; tobacco; novel tobacco products and nicotine-containing products; electronic cigarettes; heating tobacco products; illicit turnover of tobacco products
Abstract :
[en] This work covers the challenges of excise duty collection from tobacco products and
nicotine-containing products, driven by the tobacco market development. It also studies the in-depth theoretical basis of excise taxation of heated tobacco products and e-cigarettes in the context of achieving fiscal and regulatory goals. It describes the types and general approaches to the classification of novel tobacco products and nicotine-containing products. This research determines the tendencies and features of excise duty collection from heated tobacco products and e-cigarettes in EU countries in terms of broader distribution of these products on national markets. It describes specific aspects of the tobacco products excise policy in Moldova and Georgia. It also analyzes the specifics of the transformation of domestic tobacco products market due to the high excise duty burden carried by these products. The work also proposes ways of improving excise taxation of heated tobacco products and e-cigarettes in Ukraine to pump up the budget
and regulate the tobacco market development.
The survey findings can be useful to the state agencies and a broad range of other stakeholders when developing proposals regarding the formation and implementation of the excise policy for tobacco products and alternatives
Research center :
Research Institute of Fiscal Policy
Disciplines :
Special economic topics (health, labor, transportation...)
Author, co-author :
Koshchuk, Tetiana; University of the State Fiscal Service of Ukraine > Research Institute of Fiscal Policy
Korotun, Volodymyr; University of the State Fiscal Service of Ukraine > Research Institute of Fiscal Policy
