Tobacco Taxation in the Eurasian Economic Union

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作者：

World Bank Group

来源地址：

http://hdl.handle.net/10986/30621

关键词：

TOBACCO TAX;  TOBACCO CONTROL;  TOBACCO CONSUMPTION;  EXCISE TAX;  ILLICIT TRADE;  TAXATION;  SMOKING;  EURASIAN ECONOMIC UNION;  Report;  Rapport;  Informe; 

年份：

2018

出版地：

Washington,USA

语种：

English

摘要：

The report presents the results of macro-simulations of the consequences of different excise policy scenarios for 2018–2021 in two EAEU countries, Russia and Kazakhstan. Three scenarios are considered: (a) the low-taxation harmonization level and rate of growth proposed by the Eurasian Economic Commission; (b) the somewhat higher taxation harmonization option proposed by the Eurasian Economic Commission – here referred to as the "compromise" scenario; and (c) the high ("optimal") scenario of rapid excise growth, which is a scenario closest to the recommendations of the World Health Organization's Framework Convention on Tobacco Control (WHO FCTC) and the EU harmonization experience.