scholarly journals Impact of tax increases on illicit cigarette trade in Mongolia

2019 ◽  
Vol 29 (Suppl 4) ◽  
pp. s249-s253 ◽  
Author(s):  
Hana Ross ◽  
Nicole Vellios ◽  
Tsetsegsaikhan Batmunkh ◽  
Myadagmaa Enkhtsogt ◽  
Laura Rossouw
Keyword(s):  
Capital City ◽  
Excise Tax ◽  
Illicit Trade ◽  
Tobacco Tax ◽  
Before And After ◽  
Global Companies ◽  
The Republic ◽  
Local Company ◽  
The Impact ◽  
Cigarette Packs

BackgroundThe Mongolian government increased import tobacco tax by 30% in May 2017 and excise tobacco tax by 10% in January 2018. To assess the impact of these tax increases on illicit cigarette trade, we estimate illicit trade before and after tax increases.MethodsDiscarded cigarette packs were collected in the capital city and in two provinces near China, the Russian Federation and Kazakhstan. Tax increases occurred between all three rounds (April 2017, August/September 2017, May/June 2018). Cigarette packs are identified as illicit if there is evidence that tax was not paid. This is deduced from the absence of the Mongolian excise tax stamp, or the absence of traces of a tax stamp (glue residue). Data are weighted to represent the areas sampled.ResultsIn round 1, 15.4% (95% CI 14.6% to 16.2%) of the 7494 collected packs were illicit. This estimate decreased to 13.6% (95% CI 12.7% to 14.5%) in round 2 (5852 collected packs) and to 6.3% (95% CI 5.7% to 6.9%) in round 3 (6258 collected packs). Illicit cigarettes originated primarily from the Republic of Korea and Ukraine, but some were manufactured in Mongolia. While the majority of illicit products are supplied by global companies (Korea Tobacco & Ginseng, Imperial Tobacco and Philip Morris Kazakhstan), one local company, Mongol Tobacco SO, is also implicated.ConclusionsThe share of illicit cigarettes declined between rounds 1 and 2 despite the import tax increase, and this trend continued in round 3 despite the excise tax increase.

scholarly journals Analysis of Article 6 (tax and price measures to reduce the demand for tobacco products) of the WHO Framework Convention on Tobacco Control

2018 ◽  
Vol 28 (Suppl 2) ◽  
pp. s97-s103 ◽  
Author(s):  
Corne van Walbeek ◽  
Samantha Filby
Keyword(s):  
Tobacco Control ◽  
Measure Data ◽  
Ad Valorem Tax ◽  
Tobacco Products ◽  
Excise Tax ◽  
Illicit Trade ◽  
Tobacco Tax ◽  
Number Of Parties ◽  
The Impact ◽  
Tax Structures

ObjectiveTo analyse the extent to which parties to the WHO Framework Convention on Tobacco Control (FCTC) have implemented Article 6 since the convention’s entry into force.MethodsCompliance was measured using nine indicators, derived from the 2016 version of the FCTC’s reporting instrument’s core questionnaire, and the WHO’s MPOWER cigarette affordability measure. Data were collected from WHO country profiles, and the 12 country mission reports by the Impact Assessment Expert Group.ResultsThe number of parties reporting any type of excise tax increased from 87% (134/154) in 2008 to 92% (160/174) in 2016. Specific excise tax systems were implemented by 36% (63/174) of FCTC ratifying countries in 2016, up from 32% (49/154) in 2008. The proportion of parties with mixed tax structures has increased from 25% (39/154) in 2008 to 32% (56/174) in 2016. The proportion of parties that levy the tax as a fully ad valorem tax has decreased from 29% (45/154) in 2008 to 24% (42/174) in 2016. Cigarettes have become less affordable in 46% (78/168), more affordable in 13% (21/168) and unchanged in terms of affordability in 41% (69/168) of parties between 2008 and 2016. The number of parties that earmark tobacco tax revenues for public health increased from 13 in 2008 to 30 in 2016. Many finance ministries are hesitant to increase the excise tax, mainly due to illicit trade concerns.ConclusionWhile there has been some improvement in tobacco tax policy over time, parties should adopt stronger tax measures, despite industry opposition and threats about illicit trade. Parties should implement FCTC Article 5.3 and ratify the Protocol to Eliminate Illicit Trade in Tobacco Products.

The prevalence of illicit cigarette consumption and related factors in Turkey

2017 ◽  
Vol 27 (4) ◽  
pp. 442-447 ◽  
Author(s):  
Bekir Kaplan ◽  
Ana Navas-Acien ◽  
Joanna E Cohen
Keyword(s):  
Cigarette Consumption ◽  
Cross Sectional Survey ◽  
Related Factors ◽  
Cross Sectional ◽  
Cigarette Taxes ◽  
Illicit Trade ◽  
East Region ◽  
Cigarette Pack ◽  
Tobacco Tax ◽  
Cigarette Packs

BackgroundThe tobacco industry claims that high cigarette taxes drive illicit trade and that governments should therefore not increase tobacco tax because it will increase the level of illicit trade. This study examines illicit cigarette consumption in Turkey after a tobacco tax increase and its related factors.MethodThis national cross-sectional survey was conducted in March-June 2013 and 9717 people aged ≥18 years participated in the interviewer-administered survey. Smokers were asked to show their last used cigarette pack to the interviewers and price paid for their cigarettes. Factors associated with smoking cigarettes with a tobacco tax stamp and paying ≥5 TL (Turkish lira) for a pack of cigarettes were analysed with logistic regression.ResultsAmong the observed cigarette packs, 12.1% did not have the Turkish tax stamp. More illicit cigarettes were observed in the East region than in other regions (p<0.001). The reported average amount paid for a pack of cigarettes was €2.12 (€2.15 for men and €1.97 for women, p<0.001). The amount paid for cigarettes with a tax stamp (€2.15) was higher than the amount paid for cigarettes without tax stamp (€1.08) (per cigarette pack) (p<0.001).ConclusionJust over 1 in 10 smokers (12%) had an illicit cigarette pack about 5 months after the final tax increase; this was most common in the East region of Turkey. Estimates are comparable to those in previous studies and do not indicate that an increase occurred in the prevalence of illicit cigarette use compared with before the tobacco tax increase.

scholarly journals THE IMPACT OF EMERGENCIES ON THE SPREAD OF INVASIVE DISEASES OF FARM ANIMALS IN THE REPUBLIC OF KHAKASSIA

2021 ◽  
pp. 336-341
Author(s):  
Medkova ◽  
Krasovskaya
Keyword(s):  
Large Scale ◽  
Ground Cover ◽  
Farm Animals ◽  
Fecal Samples ◽  
Study Results ◽  
Invasive Diseases ◽  
Before And After ◽  
The Republic ◽  
Living Organisms ◽  
The Impact

In the conditions of the Shirinsky District, monitoring was carried out for the first time for the change in number of helminthic diseases before and after fires. Fires have led to changes in the properties of the ground cover, soil, and simplification of communities; the complex of soil-dwelling arthropods has undergone a number of significant changes, which are manifested in a decrease in number and species diversity. The aim of the study is to determine the prevalence of various parasites in farm animals after large-scale fires on the example of the Shirinsky District of the Republic of Khakassia. The study subject was eggs, larvae and helminths of the studied animals. The study object was farm animals. The studies were carried out by the method of sequential washing of fecal samples. Based on the study results of 786 fecal samples from various animals, we received the following results. We have proved that the fire had a great impact on the parasitofauna of animals in the Shirinsky District; the number of invasive diseases first decreased after fires and then increased again. We found out that the decrease in number of parasitic diseases was associated with the following: fires had an adverse effect on the ecological state of the environment and changed the existence conditions of living organisms. The fire destroyed eggs, larvae and definitive hosts of the parasites.

scholarly journals Reaksi Pasar terhadap Perpindahan Ibu Kota Negara Republik Indonesia

2020 ◽  
Vol 30 (11) ◽  
pp. 2795
Author(s):  
Dicky Wahyudi Rumaday ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Abnormal Return ◽  
Trading Volume ◽  
Market Reaction ◽  
Capital City ◽  
Volume Activity ◽  
Analysis Technique ◽  
Average Abnormal Return ◽  
Before And After ◽  
Event Date ◽  
The Republic

This research is an event study that aims to determine the market reaction arising from the movement of the capital city of the Republic of Indonesia. The date chosen as the event date is April 29, 2019 when the issue first came out and August 26, 2019 when the official announcement. The samples used in this study are all companies included in the LQ45 index for the February-July 2019 and August 2019-January 2020 periods. The data analysis technique used is the different test. The results showed there were no differences in the average abnormal return before and after the issue first came out, but there were differences in the average abnormal return before and after the official announcement. There is a difference in the average trading volume activity before and after the issue first came out and when the official announcement of the move of the capital of the Republic of Indonesia. Keywords: Market Reaction; Abnormal Return; Trading Volume Activity; Capital Movement.

scholarly journals Before and after study of bar workers' perceptions of the impact of smoke-free workplace legislation in the Republic of Ireland

2007 ◽  
Vol 7 (1) ◽  
Author(s):  
Lisa Pursell ◽  
Shane Allwright ◽  
Diarmuid O'Donovan ◽  
Gillian Paul ◽  
Alan Kelly ◽  
...  
Keyword(s):  
Republic Of Ireland ◽  
Before And After ◽  
The Republic ◽  
The Impact ◽  
Before And After Study

scholarly journals The Impact of Implementation of the Regulation of Minister of Marine and Fisheries Number 56 and 57 of 2014 to the Fishing Industry in Bitung, North Sulawesi, and Indonesia

2018 ◽  
Vol 3 (1) ◽  
pp. 131-143
Author(s):  
Stanny S Rawung ◽  
Ficke H Rawung
Keyword(s):  
Fisheries Management ◽  
Raw Material ◽  
Fishing Industry ◽  
North Sulawesi ◽  
Second Amendment ◽  
Before And After ◽  
Multiplier Effects ◽  
The Republic ◽  
The Impact ◽  
Regional Fisheries Management

The fishing industry is the dominant driver of the Economy in Bitung. The major contribution of fishing industry to Bitung City made this city known by the term "Skipjack". With the enactment of the Regulation of the Minister of Marine and Fisheries No 56 of 2014 on Temporary Cessation (Moratorium) Licensing of Fish in Regional Fisheries Management of the Republic of Indonesia and the Regulation of the Minister of Marine and Fisheries No. 57 of 2014 regarding the Second Amendment to the Regulation of the Minister of Marine and Fisheries No. 30 / MEN / 2012 on Business fisheries Regional fisheries Management in the Republic of Indonesia., brought a huge impacts for the fisheries industry in Bitung. The implementation of the new fishing regulation did not only affect the fishing industry in Bitung, but also throughout the economy on the city of Bitung and North Sulawesi. This research analyzed the impact of the application of the regulation. In this study, the researchers examined the Fishing Industry Bitung city before and after implementation of the fishing regulation. The study also included the analysis of the fish/raw material supply chain which most severely affected by the new fishing regulation and also discuss the multiplier effects from the application of the fishing regulation.

scholarly journals Impact of globalization on the direct participation of citizens in local self-government in the Republic of Bulgaria

2021 ◽  
Vol 92 ◽  
pp. 07013
Author(s):  
Margarita Cheshmedzhieva ◽  
Vesela Mircheva ◽  
Galina Pisarska ◽  
Elena Haydushka
Keyword(s):  
Decision Making ◽  
Direct Democracy ◽  
Value Added ◽  
Political Decision ◽  
Direct Participation ◽  
Legal Method ◽  
Before And After ◽  
The Republic ◽  
The Impact ◽  
Political Decision Making

Research background: The direct participation of citizens in political decision-making in the state is one of the ways to implement the public relations between the political state represented by the authorities of local self-government and administration. In addition to that, the civil society on behalf of the local inhabitants of the municipalities is also part of this process. Purpose of the article: This report aims to examine which forms of direct democracy are most often applied in the system of local self-government and what is the result of them in view of the economic independence of municipalities. The comparative study covers the periods before and after the signing of the European Charter of Local Self-Government in 1995 by the Republic of Bulgaria, as well as the periods before and after the accession of our country to the EU in 2007. These two events play a key role in the impact of globalization processes on the direct participation of citizens in local political decision making. Methods: The methodological tools, used in the research, include the comparative analysis and the comparative-legal method. Findings & Value added: The contribution of the research is expressed in tracking the trend in the application of various forms of direct participation of citizens in local government in the Republic of Bulgaria, in outlining the main shortcomings of legal regulations and factors, favoring or hindering the implementation of these forms, and in formulating proposals de lege ferenda to improve existing legislation.

scholarly journals Tax is a motivating factor to make a quit attempt from smoking: a study before and after the April 2010 tax increase

2011 ◽  
Vol 3 (4) ◽  
pp. 283 ◽  
Author(s):  
Kirsty MacFarlane ◽  
Janine Paynter ◽  
Bruce Arroll ◽  
Ben Youdan
Keyword(s):  
New Zealand ◽  
Cost Effective ◽  
Cross Sectional Study ◽  
Cross Sectional ◽  
Excise Tax ◽  
Quit Attempt ◽  
Quit Smoking ◽  
Tobacco Tax ◽  
Before And After ◽  
Motivating Factor

INTRODUCTION: Increasing excise tax on tobacco is one of the most powerful and cost-effective smoking interventions. Despite this evidence, there has been no substantial tax increase in New Zealand between 2000 and 2010. In April 2010 a 10% tax increase on factory-made cigarettes and a 24% tax increase on loose leaf tobacco was implemented. AIM: To evaluate the effect of cost as a motivating reason for smokers to make a quit attempt before and after the 2010 tobacco tax increase. METHODS: A regression analysis of a cross-sectional study was conducted. Data were collected from August to October 2009 and compared with data collected in July 2010. RESULTS: In 2009, 25.5% of smokers cited cost as a reason for trying to quit smoking compared with 55.6% in 2010. The adjusted odds of making a quit attempt with cost as a reason were 3.6 (95% CI 2.3–5.6, P=<0.001). Furthermore, smokers were more likely to make a quit attempt in 2010 than in 2009. Thirty percent of smokers made at least one quit attempt in 2009 and 39% made a quit attempt in 2010 (adjusted odds ratio 1.5, 95% CI 0.95–2.3, P=<0.1) DISCUSSION: The recent tax increase on tobacco in New Zealand has resulted in more smokers making an attempt to quit smoking and more smokers identifying cost as a motive for quitting. KEYWORDS: Smoking; smoking cessation; tobacco; taxes; New Zealand

Latin American Print Culture in the 18th and Early 19th Centuries: Censorship and Public Sphere Before and After the Independence War

2019 ◽  
Author(s):  
Rosa Dalia Valdez Garza
Keyword(s):  
Latin American ◽  
Print Culture ◽  
18Th Century ◽  
Cultural Practices ◽  
Cultural Significance ◽  
Republic Of Letters ◽  
Intellectual Elite ◽  
Before And After ◽  
The Republic ◽  
The Impact

The history of print culture in Latin America is not only about the world of books propagated by an intellectual elite who exerted influence and advanced civic discourse by publishing their works, their intimate reading customs, and exclusive kinds of sociabilities—even during the Enlightenment. Not even the increase in literacy among the general population lessens the importance of oral practice traditions among their potential readers. This is made evident not only when identifying the kinds of sociabilities based on reading among different social classes but when observing the role and impact of print during the reign of the Spanish Crown in the Americas. In this way, we can identify the role of publishers, print culture, and books. To think about print culture beyond the printed book and prevailing print genres enables us to attain the broadest understanding of printing typology that served the intellectual elite and those materials that responded to the daily requirements related to public governance and professional or family life. Widening this perspective leads to the understanding of the appearance during the 18th century of the periodical that even with a civil and religious censorship served to advance the principles of discussion based on reason; while during the 19th century, with freedom in printing, periodicals consolidate themselves as protagonists in political discourse. Therefore it is necessary to imagine the impact of publishing and print culture on people’s lives beyond the members of the Republic of Letters and to weigh the impact of print on an illiterate audience whose lives were also shaped by print culture. The cultural practices related mainly to reading, sociabilities, conversation, and publicizing (in the sense of “making public”) are those that bring to light the cultural significance of print.

scholarly journals Measuring the effects of the new ECOWAS and WAEMU tobacco excise tax directives

2020 ◽  
pp. tobaccocontrol-2020-055843
Author(s):  
Jean Tesche ◽  
Corne Van Walbeek
Keyword(s):  
Simulation Models ◽  
West African ◽  
Retail Price ◽  
Ad Valorem Tax ◽  
Excise Tax ◽  
Tobacco Tax ◽  
The Impact ◽  
Specific Tax ◽  
Ad Valorem ◽  
Cigarette Prices

BackgroundIn December 2017, the 15-member ECOWAS (Economic Community of West African States) and the 8-member WAEMU (West African Economic and Monetary Union, a subset of ECOWAS) passed new Tobacco Tax Directives. Both Directives increased the minimum ad valorem excise tax rate to 50%. In addition the ECOWAS Directive introduced a minimum specific tax (US$ 0.02/stick), but the WAEMU Directive did not. This paper examines the likely effects of these new Directives on cigarette prices, sales volumes and revenues.MethodTax simulation models using comparable data were constructed for each of the 15 countries to estimate the effects of the ECOWAS and WAEMU Directives.ResultsIf the 15 ECOWAS members implement the ECOWAS Directive it would substantially increase the retail price of cigarettes (unweighted average 51%, range: 12% to 108%), decrease sales volumes (22%, range: −8% to −39%) and increase tax revenue (373%, range: 10% to 1243%). The impact of the WAEMU Directive on WAEMU countries’ cigarette prices (unweighted average +2%), sales volumes (−1%) and revenue (+17%) is likely to be minimal.ConclusionsThe 2017 ECOWAS Directive, which adds a specific excise tax per pack, along with an increase in the ad valorem tax, substantially improves its members’ cigarette tax structure. The specific tax overcomes the weakness of the ad valorem excise tax, since it does not depend on import or ex-factory values, which comprise only a small part of the retail price in ECOWAS countries. We recommend that WAEMU countries adopt the ECOWAS Directive, rather than the WAEMU Directive.

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