Illicit Trade in manufactured Cigarettes and hand-rolled Tobacco in North Macedonia
Illicit Trade in manufactured Cigarettes and hand-rolled Tobacco in North Macedonia

Author(s): Natasha Trajkova Najdovska, Bojana Mijovic-Hristovska, Tamara Mijović-Spasova, Borce Trenovski
Subject(s): Substance abuse and addiction, Business Ethics
Published by: Аналитика Тинк-тенк Организација
Summary/Abstract: As prior independent estimates of tobacco tax evasion in North Macedonia were not available, Analytica conducted a study using novel data from the Survey on Tobacco Consumption in Southeastern European countries (STC-SEE). The survey was conducted for the first time in 2019 in six SEE countries: Albania, Bosnia and Herzegovina, Kosovo, Montenegro, North Macedonia, and Serbia.3 Based on the survey data, the size and characteristics of tax evasion in manufactured cigarettes (MC) and hand-rolled cigarettes (HR) are estimated, followed by an empirical evaluation of possible factors affecting smokers’ probability of evading taxes. Hence, this study brings forward several key messages and policy recommendations for policy makers in North Macedonia.

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