scholarly journals TOBACCO PRODUCTS MARKET: FISCAL AND REGULATORY ROLE OF TAXATION

2021 ◽  
Vol 39 (3) ◽  
pp. 26-41
Author(s):  
PASICHNYI Mykola
Keyword(s):  
Consumer Preferences ◽  
Supply And Demand ◽  
Economic Security ◽  
Tobacco Products ◽  
Excise Tax ◽  
State Institutions ◽  
Illicit Market ◽  
Analytical Estimation ◽  
The Government ◽  
Tobacco Taxation

Background.The tobacco taxation policy’s fiscal efficiency should be compre­hensively examined, taking into account both the criteria for the amount of the collected tax revenues to the budget system and the specific share of the hidden tax base, which is part of the shadow economy. The analysis of recent research and publications has shown that despite the availability of some scientific investigations, it is advisable to further develop the main provisions on the tobacco excise tax collection for Ukraine, taking the current market trends and the potential threats into account. The aim of this article is to assess the potential development challenges for the domestic tobacco market and to develop both scientific and practical proposals to increase the fiscal and regulatory effectiveness of the excise tax on tobacco and tobacco products. Materials and methods. In the course of research, the system approach, the methods of analytical estimation, synthesis, economic and mathematical modeling, and scientific abstraction were used. Results. The directions for the further improvement in the tobacco excise taxation practice were offered, taking into account its fiscal and regulatory aspects. The modern peculiarities of the development of the tobacco products market in Ukraine were determined. The main causes and consequences of the illicit excisable goods’ production and circulation have been studied. The excise tax potential index’s calculations without the implementation of systematic measures in the field of counteracting the illicit market were presented. The government policy’s vectors in the field of reducing the cigarette market’s shadow segment have been identified. Conclusion. Taking the excisable goods shadow market’s indicators and its expansion potential into account, the balanced adjustments of the state fiscal policy is important. Counteracting the illicit tobacco and tobacco products trafficking is an important element of the national and economic security strategy. It is advisable to systematize the reliable information on the prevalence of smoking, consumer preferences and the relevant products’ consumption intensity in the territorial context, and the illicit market share as well. On the part of the authorized state institutions, the priority measures are modeling the supply and demand for tobacco products; systematization of information on its illegal circulation; description of the modus operandi of the main participants in the shadow market of tobacco and tobacco products; assessment of institutional capacity, transparency and accountability of fiscal and other authorized bodies for counteracting illicit products trafficking.

scholarly journals IMPLEMENTATION EXCISE REGULATIONS OF VAPE LIQUID IN KPPBC TIPE MADYA CUKAI MALANG

2019 ◽  
Vol 3 (1) ◽  
pp. 9-21
Author(s):  
Joko Sumantri
Keyword(s):  
Social Networks ◽  
Research Method ◽  
New Product ◽  
Tax Revenue ◽  
Tobacco Products ◽  
Excise Tax ◽  
Descriptive Research ◽  
Qualitative Descriptive ◽  
The Government

The study of e-cigarettes (vape) associated with excise is quite difficult to find in Indonesia. Thus, this study becomes important for the government in evaluating the application of vape liquid excise tax rules to make it fairer for businesses. By using a qualitative descriptive research method, this study obtained the findings that in the working area of KPPBC Type Madya Cukai Malang, the implementation of new regulations related to vape had increased the tobacco excise tax revenue by <1% of the total tobacco excise revenue in the Malang region. In Malang, the contribution of excise revenue from vape liquid is still relatively small to the overall excise tax revenue from tobacco products considering the quantity that is still not massive because it is a new product subject to excise. Although the socialization efforts related to this matter can be said to be successful, it is still needed a mechanism for channeling information for example through social networks so that the latest policies and regulations that are implemented can be implemented more effectively.

scholarly journals ANALISIS DAMPAK TARIF CUKAI HASIL TEMBAKAU TERHADAP PENERIMAAN NEGARA DAN PRODUKSI TEMBAKAU DOMESTIK

2017 ◽  
Vol 1 (1) ◽  
pp. 124-129
Author(s):  
Doni Triono
Keyword(s):  
Fiscal Policy ◽  
Negative Impact ◽  
Positive Influence ◽  
Tobacco Products ◽  
Excise Tax ◽  
Tobacco Production ◽  
The Government ◽  
The Impact ◽  
Negative Growth ◽  
State Revenues

The government implements fiscal policy with rising excise almost every year. Increasing in excise tariffs can affect in economic growth, especially state revenues and tobacco production. Considering the magnitude of the impact, this study would like to review the implementation of the excise tax policy and its relation to state revenue, the number of cigarette factories and the production of tobacco products. Results of the study found that fiscal policy with rising excise tariffs on tobacco products give a positive influence on state revenues. The evidence from the increase in excise revenue every year despite the challenges facing the government. But on the other hand, it has a negative impact on the number of cigarette factories and tobacco products. The number of tobacco products has declined due to the implementation of the policy. The same thing happened to the production of tobacco products that experienced negative growth. Thus the implementation of fiscal policy with rising excise tariff is in line with the purpose of imposition of excise tariffs, namely reducing the consumption and circulation of taxable goods, and increase state revenues. Pemerintah menerapkan kebijakan fiscal dengan menaikkan cukai hampir setiap tahun. Adanya kenaikan tarif cukai tersebut, memberikan dampak terhadap terhadap perekonomian khususnya penerimaan negara dan produksi tembakau. Melihat besarnya dampak tersebut maka penelitian ini ingin meninjau pelaksanaan kebijakan kenaikan tarif cukai sehubungan dengan penerimaan negara, jumlah pabrik rokok dan produksi hasil tembakau. Penelitian ini menggunakan metode kualitatif deskriptif untuk menjelaskan hubungan kausal kenaikan tarif cukai terhadap penerimaan negara dan produksi tembakau domestik. Dari hasil penelitian ditemukan bahwa kebijakan kenaikan tarif cukai hasil tembakau yang dilaksanakan pemerintah memberikan pengaruh positif terhadap penerimaan negara. Hal ini terbukti dari meningkatnya penerimaan cukai setiap tahunnya meskipun terdapat tantangan-tantangan yang dihadapi pemerintah. Namun pada sisi lain memberikan dampak negatif terhadap jumlah pabrik rokok, dan produksi hasil tembakau. Jumlah pabrik hasil tembakau mengalami penurunan karena adanya pelaksanaan kebijakan tersebut. Hal yang sama juga terjadi pada produksi hasil tembakau yang mengalami pertumbuhan negatif. Dengan demikian implementasi kebijakan kenaikan tarif cukai sesuai dengan tujuan pengenaan tarif cukai, yaitu mengurangi konsumsi dan peredaran barang kena cukai, serta meningkatkan penerimaan negara. 

scholarly journals ILLICIT MARKET FOR TOBACCO AND ALCOHOL IN UKRAINE: METHOD OF STATISTICAL EVALUATION

2018 ◽  
pp. 43-56
Author(s):  
Volodymyr Korotun ◽  
Nadiia Novytska ◽  
Inna Khlebnikova
Keyword(s):  
Control Strategies ◽  
The State ◽  
Alcoholic Beverages ◽  
Effective Control ◽  
Tobacco Products ◽  
Excise Tax ◽  
Retail Chain ◽  
Tax Revenues ◽  
Illicit Market ◽  
Goods Market

Introduction. Illegal trade in alcoholic beverages / tobacco products deprives the state of tax revenues and increases the availability of such excisable goods around the world, undermining the goals of social policy. In this regard, the most urgent issue is the introduction and implementation of effective control strategies for the circulation of such goods based on the assessment of their illegal circulation. Accordingly, the urgent issue is the development of a methodology for assessing such illegal circulation and its use in the practice of fiscal authorities, it will allow obtaining information on the volume of non-receipt of excise tax and the effectiveness of controls on illegal circulation. Proceeding from the peculiarities of the development of the alcohol and tobacco segments of the excisable goods market in Ukraine, the authors of the article have developed and proposed a Methodology for assessing the illegal circulation of such excisable goods, it involves the use of macro methods, in particular, the method for estimating the implementation and method of estimating tax revenue losses. The source data base of the Methodology was provided by the official statistics of the State Statistics Service of Ukraine, the United Nations Trade Commerce Statistics Database, WHO data and the Second Global Adult Tobacco Survey. The purpose of the article is a development of methodology for statistical estimation of the volumes and share of illicit market for tobacco and alcohol and tax gap from such treatment. Results. The proposed methodology consists of four stages, which provide for the determination of the volume of consumption of alcoholic beverages / tobacco products and their sales in the retail chain; trade gap and adjusting the volume of sales of cigarettes in the retail chain; volumes and shares of illegal circulation; the tax break and its share in total tax revenues. Conclusionof the evaluation of the illegal circulation of alcoholic beverages and tobacco products according to the Methodology is indicate about the significant part of them from the legal market of such excisable goods, which was made up 36% for alcoholic beverages on average for 2012–2016, and for tobacco products in the scenario, adjustment of sales volume for trade the gap was 19,3%, in the scenario without adjustment was 13,1%. In turn, the share of losses of excise tax and VAT receipts from illegal circulation of alcoholic beverages / tobacco products was 4,8% in total tax revenues during the analyzed period in the first scenario and in the second scenario was 4,4%.

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.

Coping with Spatial Mismatch: Subsidy Design for Electric Vehicle and Charging Markets

2021 ◽  
Author(s):  
Wei Zhang ◽  
Yifan Dou
Keyword(s):  
Electric Vehicle ◽  
Service Providers ◽  
Supply And Demand ◽  
Problem Definition ◽  
Environmental Benefits ◽  
Third Party ◽  
Theoretic Model ◽  
Spatial Mismatch ◽  
The Government ◽  
Ev Charging

Problem definition: We study how the government should design the subsidy policy to promote electric vehicle (EV) adoptions effectively and efficiently when there might be a spatial mismatch between the supply and demand of charging piles. Academic/practical relevance: EV charging infrastructures are often built by third-party service providers (SPs). However, profit-maximizing SPs might prefer to locate the charging piles in the suburbs versus downtown because of lower costs although most EV drivers prefer to charge their EVs downtown given their commuting patterns and the convenience of charging in downtown areas. This conflict of spatial preferences between SPs and EV drivers results in high overall costs for EV charging and weak EV adoptions. Methodology: We use a stylized game-theoretic model and compare three types of subsidy policies: (i) subsidizing EV purchases, (ii) subsidizing SPs based on pile usage, and (iii) subsidizing SPs based on pile numbers. Results: Subsidizing EV purchases is effective in promoting EV adoptions but not in alleviating the spatial mismatch. In contrast, subsidizing SPs can be more effective in addressing the spatial mismatch and promoting EV adoptions, but uniformly subsidizing pile installation can exacerbate the spatial mismatch and backfire. In different situations, each policy can emerge as the best, and the rule to determine which side (SPs versus EV buyers) to subsidize largely depends on cost factors in the charging market rather than the EV price or the environmental benefits. Managerial implications: A “jigsaw-piece rule” is recommended to guide policy design: subsidizing SPs is preferred if charging is too costly or time consuming, and subsidizing EV purchases is preferred if charging is sufficiently fast and easy. Given charging costs that are neither too low nor too high, subsidizing SPs is preferred only if pile building downtown is moderately more expensive than pile building in the suburbs.

"A FESTIVAL OF BRIGANDS": IN SEARCH OF DEMOCRACY AND POLITICAL LEGITIMACY IN MALI

2020 ◽  
Vol 35 (2) ◽  
Author(s):  
Bruce Whitehouse
Keyword(s):  
Political Legitimacy ◽  
Warning Signs ◽  
Democratic Transitions ◽  
Weak State ◽  
Coup D'etat ◽  
State Institutions ◽  
System A ◽  
The Government ◽  
Systemic Corruption ◽  
Made In

Mali's coup d'état in March 2012 and the subsequent occupation of northern Mali by Islamist and separatist rebels took many observers by surprise. How could an erstwhile model of peaceful democratic transition collapse so swiftly? Why did so few ordinary Malians stand up in defence of their 20-year-old democracy? Combining accounts from Malian and foreign journalists with observations made in Bamako leading up to and during the dramatic events of early 2012, this article assesses the failures of Mali's pre-coup political system. A combination of the tenuous rule of law, weak state institutions, and perceptions of systemic corruption deeply eroded Malians' faith in their democracy. The junta that ousted Mali's elected president in March 2012, despite its international isolation, skillfully manipulated public frustrations with the government as well as local symbols and discourses pertaining to heroic leaders to gain support and legitimacy at home. The crisis in Mali was preceded by certain warning signs, some of which might be applied to gauge the health of democratic transitions elsewhere in Africa.

“BULYGINSKAYA DUMA”. AGENCY WITHOUT POWER OR POWER OF AGENCY?

2021 ◽  
pp. 32-42
Author(s):  
Sergey S. Novoselskii ◽  
Keyword(s):  
Government Policy ◽  
Electoral System ◽  
Russian Empire ◽  
State Institutions ◽  
Public Figures ◽  
State Administration ◽  
Intellectual Context ◽  
The Government ◽  
The Russian Empire

The article considers the attitude of representatives of the top bureaucracy to the draft of the State Duma, developed by a Special Council chaired by the Minister of the Interior A.G. Bulygin in 1905. Particular attention is paid to the high officials assessments of the dignitaries of the place and role of the Duma in the system of state administration of the Russian Empire, the arguments that officials cited in favor of its convocation. It analyzes intellectual context of the emergence of the “bulyginskaya duma” (“Bulygin Duma”) project is analyzed, which largely determined the breadth of the actual, not declared powers of the people’s agency. The research is based on unpublished documents from the funds of state institutions, as well as materials from the personal funds of officials and public figures. The article shows that, despite the legislative nature of the Duma, it had to have significant powers. The electoral system, which was proposed and defended by the high officials, was originally modeled in such a way as to avoid the triumph of the estates principle. The monarch’s open opposition to the people’s agency was considered a politically short-sighted move, which indicated a limitation of his power. The results of the study allow considering the government policy in 1905 not as an untimely response to public demands, but as a conscious strategy for systemic political reforms.

Growth prospects, market challenges and policy measures: evolution of mobile broadband in Pakistan

2018 ◽  
Vol 20 (1) ◽  
pp. 42-61 ◽  
Author(s):  
Muhammad Shehzad Hanif ◽  
Shao Yunfei ◽  
Muhammad Imran Hanif
Keyword(s):  
Developing Country ◽  
Service Providers ◽  
Supply And Demand ◽  
Economic Benefits ◽  
Content Type ◽  
Mobile Broadband ◽  
Broadband Service ◽  
Policy Measures ◽  
The Government

Purpose The paper aims to explore the long-term prospects of mobile broadband adoption in a developing country. The supply-side and demand-side policy measures are recommended to counter the challenges to broadband adoption. Design/methodology/approach Methodologically, this study uses document analysis to explain secondary data including growth statistics, trade literature and previous scholarly research. Based on the growth statistics of broadband and the informed market insights, the research discusses the prevailing market threats and recommends counter measures to improve the long-term prospects of broadband propagation. Findings The growth of mobile broadband is settling down in Pakistan due to various barriers like cost, literacy, security and unavailability of local content. Collaborative efforts are required by the government, the service providers and the people to enhance the adoption of broadband service and secure economic benefits of the broadband. Practical implications The research offers useful implications for managers and policymakers in Asian and African developing countries; the policy measures discussed here may serve as guidelines for them in the design of their own policies regarding broadband supply and demand. Originality/value The study makes an effort to examine the broadband growth in a developing country on the basis of both quantitative and qualitative aspects. The research endeavors to fill the gap on the particular scholarship of research covering potential uptake of broadband services and the effects of constraining elements to broadband adoption in a developing country.

scholarly journals Harmonization of excise tax on tobacco products

2017 ◽  
Vol 2017 (2) ◽  
pp. 93-115 ◽  
Author(s):  
A. Sokolovska ◽  
◽  
L. Rainova ◽  
◽  
Keyword(s):  
Tobacco Products ◽  
Excise Tax

scholarly journals Analysis of Budget Imbalance Dynamics in Kenya

2018 ◽  
Vol 4 (4) ◽  
pp. 352
Author(s):  
Alex Oguso ◽  
Francis M. Mwega ◽  
Nelson H. Wawire ◽  
Purna Samanta
Keyword(s):  
Public Sector ◽  
Time Series Data ◽  
Supply And Demand ◽  
Series Data ◽  
Fiscal Consolidation ◽  
The Public ◽  
Distributed Lag ◽  
Seeking Behavior ◽  
Development Goals ◽  
The Government

<p><em>Kenya needs substantial and sustained fiscal consolidation to create fiscal space for financing the government’s election pledges, the Vision 2030 development projects, and sustainable development goals. However, the government has found it hard to sustain its fiscal consolidation attempts. This study investigates the fiscal consolidation constraints that act through the budget imbalance dynamics in Kenya using the </em><em>Olivera-Tanzi effect approach.</em><em> The study covers the period 2000-2015</em><em> using time series data and employs three </em><em>Auto-regressive Distributed Lag (ARDL) error correction models</em><em> in the analysis. The study showed that a </em><em>rise in the general price levels in the economy, adjustment of minimum wages, rise</em><em> in perceived levels of corruption in the public sector and the political budget cycles (occurrence of a general election) worsen the budget imbalances (deficits) thus </em><em>constrain fiscal consolidation efforts in Kenya. The study also demonstrated that </em><em>budget imbalance dynamics in Kenya could partly be explained by the Olivera-Tanzi proposition. </em><em>The study rec</em><em>ommends measures to reduce the fiscal imbalance gap in Kenya, which include controlling both supply and demand side inflationary pressure and dealing with rent seeking behavior in the public sector.</em></p>

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