Improving Tobacco Tax Policy in the Republic of Macedonia
Improving Tobacco Tax Policy in the Republic of Macedonia

Author(s): Tamara Mijović-Spasova, Bojana Mijovic-Hristovska
Subject(s): Public Finances, Fiscal Politics / Budgeting
Published by: Аналитика Тинк-тенк Организација
Keywords: Tobacco Taxation;
Summary/Abstract: Macedonia ranks among the top ten countries worldwide based on smoking prevalence and average number of cigarettes smoked per smoker1. Data from the Ministry of Finance shows an increasing trend in excise revenues during 2000-2017. Revenues have more than doubled since 2010. With an estimated share of 3%, Macedonia is positioned among the eight major tobacco producing countries of the world. However, even with subsidies from the Government, tobacco production has declined over the past years, which is in line with international trends. The land under tobacco currently occupies 3.4% of total arable land and over 70% of the total area planted with industrial crops.

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