This paper presents the evaluation of the impact of cigarette taxation in the Czech Republic, the Slovak Republic, and Poland. Firstly, the authors focus on the issue of cigarette taxation and the European legislation and then they provide an overview of the international scientific research in this area. The main objective of the research is to evaluate the impact of cigarette taxation on cigarette consumption, observing the effect of negative stimulation of this taxation. The authors use the methods of correlation and regression analyses and create three regression models. Focusing on the stimulation effect of cigarette taxation, the results show that cigarette taxation has a negative influence on cigarette consumption. However, the extent of the impact is not the same in all the analysed countries.
Moravian Business College Olomouc, Department of Economics, tr. Kosmonautu 1, 779 00 Olomouc, Czech Republic
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