scholarly journals Evaluation of the new ECOWAS directive on tobacco taxation

2021 ◽  
Author(s):  
Mohamed Ane
Keyword(s):  
Low Income ◽  
Selling Price ◽  
Tax Rates ◽  
Tobacco Products ◽  
Member States ◽  
Excise Duty ◽  
Per Capita ◽  
Economic Union ◽  
Tobacco Taxation ◽  
Made In

Abstract This paper provides an assessment of the level of implementation of the new 2017 ECOWAS Directive on Tobacco Products Tariff and Tax Policy in Member States. This stricter directive recommends that member states apply a minimum excise duty of 50% of the pre-tax (ex-factory) selling price of imported or domestic tobacco products in order to reduce the prevalence of tobacco use among the population. It is clear from this research that most Member States are still not complying with the recommended tax provisions. Some countries continue to apply an excise rate of less than 50%, while others are satisfied with the necessary rate. While Ghana continues to have the highest excise rate (175%) in the economic union, countries such as Togo, Benin, and Senegal have made relatively more efforts to increase the excise rate. Indeed, Togo tripled its rate, followed by Benin by two. Senegal, in addition to having increased its rate by one and a half, is the only country to have introduced a minimum collection price per package to avoid price drops. However, while efforts have been made in terms of restrictions on use, promotion and advertising, they are likely to be undermined by the low enforcement of tax rates. Thus, for a comprehensive tobacco control strategy, we suggest that efforts to increase tobacco taxation within ECOWAS be increased in proportion to inflation and changes in disposable income per capita, recognizing that low-income people are more sensitive to any price increase.

scholarly journals Selected aspects of taxation of cigarettes in the EU member states

2009 ◽  
Vol 55 (No. 1) ◽  
pp. 40-50
Author(s):  
P. David
Keyword(s):  
Health Risks ◽  
Specific Rate ◽  
Agricultural Policies ◽  
Tobacco Products ◽  
Member States ◽  
Direct Taxation ◽  
Eu Member States ◽  
Excise Duty ◽  
National Market ◽  
The Eu

The level and structure of cigarettes taxation are considered to be very discussed field in these days by the effect of preference trends of taxation of consumption at the expense of direct taxation, stressing the health risks of consumers of tobacco products, externalities caused by this consumption and by the effect of existence of distortions in the market with the tobacco products in the EU states. It is possible to achieve various aims in the field of fiscal and agricultural policies of state, consumption of cigarettes, protection of national market and in the other field by the regulation of excise duty imposed on cigarettes in the EU states. The question is, in frame of excise duty imposed on cigarettes in the EU member state, whether this tax should be imposed through specific rate, ad valorem rate, or by their combination. The choice between these options depends on the laid down aims of tax policy in each EU member states.

Taxes alone will not close the wealth gap in Africa

2016 ◽  
Keyword(s):  
Low Income ◽  
Income Tax ◽  
Tax Rates ◽  
African Countries ◽  
Content Type ◽  
The Past ◽  
Revenue Sources ◽  
Low Incomes ◽  
Political Patronage ◽  
Per Capita

Subject Taxation effects on inequality in Africa. Significance Economic inequalities in African countries have failed to decline significantly despite gradual growth in per capita GDP over the past several years. Progressive taxation is weak in many countries, but improving this source of revenue alone will not close the inequality gap for some of the world's poorest. Impacts Political patronage and fear of elite emigration will discourage politicians from proposing progressive taxes. If introduced, higher taxes would only reduce inequality if collected transparently and invested in services for those with low incomes. Low income tax rates will limit revenue flows to fund major infrastructure projects, especially if other revenue sources are depressed.

Eurasian Economic Union: A sober look

2016 ◽  
pp. 43-60 ◽  
Author(s):  
E. Vinokurov
Keyword(s):  
The State ◽  
Customs Union ◽  
Macroeconomic Policies ◽  
Member States ◽  
Goods And Services ◽  
Eurasian Economic Union ◽  
Ongoing Work ◽  
General Rules ◽  
Economic Union ◽  
Trade And Investment

The paper appraises current progress in establishing the Customs Union and the Eurasian Economic Union (EAEU). Although the progress has slowed down after the initial rapid advancement, the Union is better viewed not as an exception from the general rules of regional economic integration but rather as one of the functioning customs unions with its successes and stumbling blocs. The paper reviews the state of Eurasian institutions, the establishment of the single market of goods and services, the situation with mutual trade and investment flows among the member states, the ongoing work on the liquidation/unification of non-tariff barriers, the problems of the efficient coordination of macroeconomic policies, progress towards establishing an EAEU network of free trade areas with partners around the world, the state of the common labor market, and the dynamics of public opinion on Eurasian integration in the five member states.

THE IMPACT OF UKRAINE'S EXCISE DUTY POLICY ON THE TRANSFORMATION PROCESSES OF THE TOBACCO MARKET

2020 ◽  
Vol 2020 (10) ◽  
pp. 19-33
Author(s):  
Nadiia NOVYTSKA ◽  
◽  
Inna KHLIEBNIKOVA ◽  
Keyword(s):  
Structural Changes ◽  
Tax Avoidance ◽  
Transformation Process ◽  
State Regulation ◽  
Tobacco Products ◽  
Excise Duty ◽  
Increasing Demand ◽  
High Level ◽  
The Impact ◽  
Transformation Processes

The market of tobacco products in Ukraine is one of the most dynamic and competitive. It develops under the influence of certain factors that cause structural changes, therefore, the aim of the article is to conduct a comprehensive analysis of transformation processes in the market of tobacco and their alternatives in Ukraine and identify the factors that cause them. The high level of tax burden and the proliferation of alternative products with a potentially lower risk to human health, including heating tobacco products and e-cigarettes, are key factors in the market’s transformation process. Their presence leads to an increase in illicit turnover of tobacco products, which accounts for 6.37% of the market, and the gradual replacement of cigarettes with alternative products, which account for 12.95%. The presence on the market of products that are not taxed or taxed at lower rates is one of the reasons for the reduction of excise duty revenues. According to the results of 2019, the planned indicators of revenues were not met by 23.5%. Other reasons for non-fulfillment of excise duty revenues include: declining dynamics of the tobacco products market; reduction in the number of smokers; reorientation of «cheap whites» cigarette flows from Ukraine to neighboring countries; tax avoidance. Prospects for further research are identified, namely the need to develop measures for state regulation and optimization of excise duty taxation of tobacco products and their alternatives, taking into account the risks to public health and increasing demand of illegal products.

On the Future of the Financial Redistribution across Member States in the EU

2006 ◽  
Vol 56 (1) ◽  
pp. 1-43
Author(s):  
Sándor Richter
Keyword(s):  
Value Added ◽  
The Other ◽  
Current Debate ◽  
Member States ◽  
New Member States ◽  
Financial Position ◽  
Cross Member ◽  
Expenditure Structure ◽  
The Eu ◽  
Made In

The order and modalities of cross-member state redistribution as well as the net financial position of the member states are one of the most widely discussed aspects of European integration. The paper addresses selected issues in the current debate on the EU budget for the period 2007 to 2013 and introduces four scenarios. The first is identical to the European Commission's proposal; the second is based on reducing the budget to 1% of the EU's GNI, as proposed by the six net-payer countries, while maintaining the expenditure structure of the Commission's proposal. The next two scenarios represent radical reforms: one of them also features a '1% EU GNI'; however, the expenditures for providing 'EU-wide value-added' are left unchanged and it is envisaged that the requisite cuts will be made in the expenditures earmarked for cohesion. The other reform scenario is different from the former one in that the cohesion-related expenditures are left unchanged and the expenditures for providing 'EU-wide value-added' are reduced. After the comparison of the various scenarios, the allocation of transfers to the new member states in terms of the conditions prevailing in the different scenarios is analysed.

Competitiveness of energy-consuming devices: new requirements in technical regulation for sustainable development

2020 ◽  
Vol 27 (3) ◽  
pp. 11-18
Author(s):  
E.A. Sysoeva ◽  
◽  
T.A. Rozhkova ◽  
Keyword(s):  
Energy Efficiency ◽  
Energy Security ◽  
Positive Impact ◽  
The European Union ◽  
Technical Regulation ◽  
Member States ◽  
Eurasian Economic Union ◽  
Modern Level ◽  
Energy Consuming ◽  
Economic Union

The Eurasian economic Union has adopted the technical regulation «On energy efficiency requirements for energy-consuming devices» (TR EEU 048/2019), which is applied to widely used energy-consuming devices that have a significant share in the energy consumption balance and produce a significant impact on the energy security of the EEU member States. In TR EEU 048/2019 updated quantitative requirements to energy consuming devices, with new, additional requirements for energy efficiency, corresponding to modern level of the development of energy-saving technologies, and harmonization gradually introduced requirements on energy efficiency of energy consuming devices installed in a TR EEU 048/2019, with the requirements of the directives and regulations of the European Union, suggests that energy efficiency in energy-consuming products manufactured in the member States of the Eurasian economic Union, will steadily increase and it should have a positive impact on the competitiveness of energy-consuming goods produced in the territory of the Eurasian economic Union. The introduction of the EAEU TR 048/2019 is an urgent solution for ensuring energy security of the economies and the energies of the member States of the Eurasian economic Union and will promote the promotion of competitive energy-consuming products produced on the territory of the countries of the Eurasian economic Union to the international market and will allow the population to save money on acquisitions of energy efficient energy consuming devices.

The role of standardization as a key Tool of Quality Economics in the development of integration of the Eurasian Economic Union

2019 ◽  
pp. 14-19
Author(s):  
V. V. Okrepilov ◽  
A. G. Gridasov
Keyword(s):  
Economic Integration ◽  
Legal Framework ◽  
Regulatory Framework ◽  
International Standards ◽  
Member States ◽  
Scientific Methods ◽  
Goods And Services ◽  
Eurasian Economic Union ◽  
Economic Union

The presented study examines the experience of forming a regulatory framework for the integration of the Eurasian Economic Union (EAEU) member states through the example of standardization as one of the key tools of quality economics.Aim. The study analyzes the major solutions of the EAEU authorities and member countries aimed at increasing the role of standardization in the economic integration of the Union over five years of its existence.Tasks. The authors identify efficient methods for developing standardization for the integration of the EAEU states as well as the most problematic aspects in this field that need to be taken into account in the qualitative strengthening of the Union’s economy.Methods. This study uses general scientific methods of cognition to examine the activities of the EAEU authorities and member states aimed at creating a system for the economic integration of the Union during a period of its transition from separate national markets towards a single (common) market.Results. Over five years of operation in the field of stadardization, the Eurasian Economic Union has created the necessary organizational and legal framework to ensure the successful development of integration processes. The national legislation on standardization has been modernized with allowance for the harmonization of these laws. In the next five-six years, the development of international standards for 40 technical regulations is expected to be completed, which would create a regulatory framework for unhindered interaction between all participants of the single (common) EAEU market. Conclusions. The analysis of activities in the field of standardization reveals a sufficiently thought-out and coordinated policy of the EAEU states in creating the necessary conditions for overcoming legal and administrative barriers in the movement of goods and services within the common economic space of the EAEU.

TAX POLICY IN THE FIELD OF EXCISE TAXES ON TOBACCO PRODUCTS IN RUSSIA

2020 ◽  
Vol 3 (3) ◽  
pp. 36-40
Author(s):  
A. A. IDRISOV ◽  
Keyword(s):  
Tax Policy ◽  
Negative Impact ◽  
Tobacco Products ◽  
Excise Tax ◽  
Trade Relations ◽  
Excise Taxes ◽  
Tax Revenues ◽  
Eurasian Economic Union ◽  
Economic Union ◽  
The Impact

The article is devoted to the analysis of the features of excise tax revenues to the budget of the Russian Federation. The analysis of the negative impact on the economy of the distribution of illegal tobacco prod-ucts - cigarettes, as well as the impact of new substitutes for this product. The issues of harmonization of the excise policy of the countries of the Eurasian Economic Union and the regulation of the tax policy in the field of excise taxes on tobacco products, the introduction of new excise taxes on electronic substitutes are considered. These measures are aimed at creating sustainable export-import foreign trade relations and a single market of legalized smoking products. The article is aimed at developing recommendations on strengthening the economy of tobacco production in the context of the creation of the Eurasian Economic Union, as well as on increasing tax revenues from them.

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