Istota i analiza struktury opodatkowania wyrobów tytoniowych w krajach Unii Europejskiej
The essence and structure analysis taxation of tobacco products in the European Union

Summary/Abstract: The aim of the article is present the essence and purpose taxation of tobacco products and the analysis of the height and structure of taxation of tobacco products in the European Union. The empirical part has been prepared with official reports of the OECD and the WHO. Analyses show that nearly 80% of the prices of tobacco products constitute indirect taxes. Among the countries of the European Union countries "old Union" apply on average higher rates of interest and the amounts imposed on cigarettes. In contrast, comparing the share of taxes included in the price of a pack of cigarettes countries "new Union" achieve a higher overall tax burden than the "old Union". Tax harmonization forced the new member countries EU a significant increase in the level of taxation of tobacco products, and in the coming years will be followed a process of further harmonize of taxation tobacco products.

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