Ефекти от повишаването на размера на акциза на тютюневите продукти върху общественото здраве и бюджетните приходи в ЕС
Effects of the Increase of Tobacco Products Excise on Public Health and Budget Revenues in EU

Summary/Abstract: The paper presents the specifics of the taxing of tobacco products, its impact on the consumption of tobacco products, respectively on the public health, as well as on the control over the distribution of tobacco products in international and European aspect. The paper states the benefits of the increase of the taxes on tobacco products for the national economy and the state budget, as well as the reaction of the tobacco industry as a result of this increase. Special attention is drawn on the impact of the high taxes on the increase of the prices of tobacco products, respectively on the limiting their consumption amongst the young generation and people with low incomes. The paper states the benefits of the increase of taxes on tobacco products for the national economy (and economies of the EU member countries) and the state budget. Based on the good international practices the paper gives recommendations to the national strategies concerning forming optimal levels of taxing of the tobacco products.

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