Reference : Tax Regulation of the Tobacco Products Market in the Conditions of its Transformation

	Document type :	Books : Book published as author, translator, etc.
	Discipline(s) :	Business & economic sciences : Special economic topics (health, labor, transportation…)
	Focus Areas :	Finance
	To cite this reference:	http://hdl.handle.net/10993/52341

Title :	Tax Regulation of the Tobacco Products Market in the Conditions of its Transformation
Language :	English
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]
	Novytska, Nadiia [University of Luxembourg > > >]
	Khliebnikova, Inna [University of the State Fiscal Service of Ukraine > Research Institute of Fiscal Policy]
Publication date :	29-May-2020
Publisher :	University of the State Fiscal Service of Ukraine
Number of pages :	123
ISBN :	978-617-7600-91-5
City :	Irpin
Country :	Ukraine
Keywords :	[en] 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 centres :	Research Institute of Fiscal Policy
Funders :	Ministry of Finance of Ukraine
Permalink :	http://hdl.handle.net/10993/52341
Other URL :	https://www.researchgate.net/publication/344493352_TAX_REGULATION_OF_THE_TOBACCO_PRODUCTS_MARKET_IN_THE_CONDITIONS_OF_ITS_TRANSFORMATION

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	Fulltext file(s): File Commentary Version Size Access Open access 2 for format 2020_Book_TobaccoTax(en)_edited Inna1 (1).pdf Publisher postprint 32.41 MB View/Open

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