Impact of Tax reforms in Government of Indias Indirect Tax Collections with Special Reference to Year 2000-2020

In this paper, an attempt has been made to analyse the implications of tax reforms after the economic liberalization in 1991 with respect to collection of indirect tax revenue of the Government of India during the last two decades (2000-20). The composition of indirect tax revenue of the Government has undergone a drastic change during the last two decades. Post implementation of the GST Act, the levy of Central Excise has been restricted to petroleum and tobacco products and GST has evolved as the major contributor to the indirect tax revenue collections followed by the Customs Duty. Comparative analysis of indirect tax collections of the Central Government with respect to its growth, share in gross tax revenue, percentage of GDP and composition has been done for the period from 2000-01 to 2019-20. The current study has revealed the growth rate of indirect taxes has not only been uneven but also declined during the year 2001-02, 2008-09 and 2009-10. The share of indirect tax in the gross tax revenue has also gradually declined from 63% in 2000-01 to 46% in 2019- 20%. The indirect tax-GDP ratio has remained stagnant in the range of 3.5 to 5.5 % during the last two decades.

Tobacco tax evasion in Western Balkan countries: tax evasion prevalence and evasion determinants

Background and objectiveTobacco tax evasion undermines the goal of tobacco taxes as a tobacco control measure to make tobacco products less affordable, increases the health risks for those who smoke and decreases the government revenue. This paper analyses the tobacco tax evasion in six Western Balkan (WB) countries: Albania, Bosnia and Herzegovina, Kosovo, Montenegro, North Macedonia and Serbia. The aim of this research is to estimate the size of the illicit market and identify the main determinants of tax evasion activities in the Southeastern European region.Data and methodsData from 2019 Survey on Tobacco Consumption in Southeastern Europe (STC-SEE) are used. STC-SEE provides uniquely comparable nationally representative data on smoking behaviour for adult (18–85 years old) population for each country. Tax evasion is defined on the basis of available information on tax stamps, health warnings, price and the place of purchase, in accordance with the previous research on tax evasion. In order to estimate the determinants of illicit purchases we use binary choice model of tax evasion.ResultsThe study finds that 20.4% of all current smokers in WB countries evade taxes on tobacco products, with evasion being much more frequent for hand-rolled (HR) tobacco (86.7%) than for the manufactured cigarettes (MC) (8.6%). While HR is predominantly illicit in all six countries, MC evasion varies significantly, with evasion being significantly higher in Montenegro and Bosnia and Herzegovina. Results further suggest that tax evasion is higher in the statistical regions where institutional capacities to tackle illicit trade are lower, in municipalities bordering countries with high MC evasion, as well as among smokers with low income, women and elderly. We also provide evidence that higher tobacco taxes and prices do not increase illicit consumption.ConclusionThe findings from the research suggest that in order to decrease tax evasion, governments should put additional effort to strengthen institutional capacities to tackle illicit tobacco markets. Furthermore, improving regional coordination in development and implementation of tobacco control policies, including the prevention of illicit market, is essential in lowering evasion in all WB countries. Finally, WB countries should regulate and enforce excise tax stamp requirements on the HR tobacco market to a much higher degree.

Legislative provisions for standardised tobacco packaging and changes in public support in 27 European countries

BackgroundGlobal adoption of standardised packaging requirements for tobacco products is a victory for public health, but their proliferation and impacts rely partly on public support. How this is related to legislation remains underassessed. This study explored change over time in public support for standardised packaging in countries with varying degrees of legislative provisions.MethodsWe used data from 27 European countries, collected from 2017 (n=28, 300) and 2020 (n=27, 901) waves of the Eurobarometer survey, to assess self-reported support for standardised packaging regulations among both smokers and non-smokers. Countries were grouped into three categories of policy adoption (policy implemented; policy legislated; no legislation) and changes in support were assessed using multilevel Poisson regression models.ResultsIn 2020, public support for standardised packaging was 71% (95% CI 68% to 74%) in countries that implemented standardised packaging legislation, 57% (55% to 60%) in countries that had legislated but not yet implemented legislation and 41% (40%to 42%) in countries with no legislation. Compared with 2017, this represented a relative change of +8% (1% to 15%), +12% (5% to 21%) and −5% (95% CI −2% to −8%), respectively, in the three country categories. Among smokers, there was no indication of change in support across the three groups. Among non-smokers, support increased in countries with existing legislation (adjusted prevalence ratio [aPR]=1.14, 95% CI 1.06 to 1.23) and decreased in countries with no legislation (aPR=0.93, 0.90 to 0.97).ConclusionsPublic support for standardised packaging regulations increased in countries implementing and legislating for these measures, particularly among non-smokers. An overall increase in support provides reassurance for policymakers defending policy action on tobacco packaging, as well as for those seeking to implement standardised packaging in their own countries.

Clearing the Haze: How Does Nicotine Affect Hematopoiesis before and after Birth?

Hematopoiesis is a tightly regulated process orchestrated by cell-intrinsic and cell-extrinsic cues. Over the past several decades, much effort has been focused on understanding how these cues regulate hematopoietic stem cell (HSC) function. Many endogenous key regulators of hematopoiesis have been identified and extensively characterized. Less is known about the mechanisms of long-term effects of environmental toxic compounds on hematopoietic stem and progenitor cells (HSPCs) and their mature immune cell progeny. Research over the past several decades has demonstrated that tobacco products are extremely toxic and pose huge risks to human health by causing diseases like cancer, respiratory illnesses, strokes, and more. Recently, electronic cigarettes have been promoted as a safer alternative to traditional tobacco products and have become increasingly popular among younger generations. Nicotine, the highly toxic compound found in many traditional tobacco products, is also found in most electronic cigarettes, calling into question their purported “safety”. Although it is known that nicotine is toxic, the pathophysiology of disease in exposed people remains under investigation. One plausible contributor to altered disease susceptibility is altered hematopoiesis and associated immune dysfunction. In this review, we focus on research that has addressed how HSCs and mature blood cells respond to nicotine, as well as identify remaining questions.

Justification of measures to protect against exposure nicotine-containing products in enclosed spaces

Introduction. The introduction of amendments and additions to the anti-smoking Federal Law No. 15-FZ of 23.02.2013 in 2020 contributed to the cardinal revision of the name of this law and the introduction of a ban on consumption of any nicotine-containing products in public places. There are no separate, specially allocated isolated premises provided for the consumption of tobacco products and other types of nicotine-containing products by law, even though specially conducted studies have shown significantly different levels of additional inhalation risk arising from air pollution when consuming tobacco products and electronic nicotine delivery systems or heating tobacco. The aim of the study: based on experimental data, to justify the multiplicity of air exchange in unique isolated rooms designed to protect against the effects of ambient tobacco smoke, the consequences of tobacco consumption or nicotine-containing products. Materials and methods. The study was subject to 3 types of nicotine-containing products: tobacco cigarettes (cigarettes), an electronic nicotine delivery system (ENDS) and an electronic tobacco heating system (ETHS). In the course of the study were carried out: a series of experiments on the consumption of nicotine-containing products in various ways in a specially equipped indoor room, air sampling and laboratory studies were performed, the gross and specific emissions of chemicals entering the air environment from one unit of production per hour were calculated, the selection of priority chemicals for calculating the air removed from the room when using nicotine-containing products of each type was carried out, the necessary level of air exchange of premises was calculated, intended for the consumption of tobacco or nicotine. Results. The indoor air quality assessment showed that the main components of the gross intake into the air environment are suspended particles and carbon monoxide when smoking cigarettes. However, taking into account the values of the maximum permissible concentrations, the most significant contribution to the integral indicator is made by acetaldehyde and suspended particles PM10 and PM2.5. Using ENDS, the most significant pollutants were acetaldehyde and carbon monoxide, using ETHS - acetaldehyde and suspended particles PM10 and PM2.5. For all the investigation types of products, the priority substance for calculating the removed air is acetaldehyde, its share in the structure of all detected pollutants was: for cigarettes - 56.27%, for ENDS - 62.7%, for ETHS - 82.51%, in connection with which its specific values can be used to calculate the consumption of the removed air when modelling a specially allocated room intended for the consumption of tobacco products and other types of nicotine-containing products. Conclusion. The obtained findings demonstrated an obvious, more than 10-fold difference in the requirements for air exchange of premises intended for cigarette smoking and premises intended for the consumption of ENDS or ETHS, at the same intensity of consumption. Therefore, when organizing specially designated places for smoking or the consumption of nicotine-containing products, it is advisable to separate them depending on the type of products consumed: tobacco smoking separately, ENDS and ETHS consumption separately.

Nativity Status and Poly Tobacco Use among Young Adults in the United States

Introduction: Young adults are the second largest segment of the immigrant population in the United States (US). Given recent trends in later age of initiation of tobacco use, we examined variation in use of tobacco products by nativity status for this population group. Methods: Our study included young adults 18-30 years of age sampled in the National Health Interview Survey (2015-2019), a nationally representative sample of the US population. We calculated prevalence of use of any and 2 or more tobacco products (cigarettes, cigars, pipes, e-cigarettes, and smokeless tobacco) for foreign-born (n=3,096) and US-born (n=6,811) young adults. Logistic regression models adjusted for age, sex, race-ethnicity, education, and poverty, while accounting for the complex survey design. Results: Foreign-born young adults were significantly less likely to use any tobacco product (Cigarette = 7.3% vs 10.7%; Cigar= 1.8% vs 4.8%; E-cigarette= 2.3% vs 4.5%, respectively; p<0.01) or poly tobacco use (1.9% vs. 4.2%; p<0.01) than US-born young adults. Adjusted regression models showed lower odds of poly tobacco use among the foreign-born than their US-born counterparts (Odds Ratio = 0.41, (95% Confidence Interval: 0.26-0.63)). Conclusion: Findings highlight the importance of targeted interventions by nativity status and further tobacco prevention efforts needed for the US-born.