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Tobacco Taxation in Old-Time Poland

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Naworski Z.

Roczniki Nauk Prawnych

2018

vol. 28

issue 1 English Online Version

57-77

The article deals with taxation of tobacco and tobacco products in the Polish-Lithuanian Commonwealth. After tobacco was imported into Poland, its use spread extremely quickly; initially it was used as snuff, and from the 18th century onwards, smoking in pipes became prevalent. Importantly, tobacco and tobacco products were then regarded as a medicine to prevent and cure almost all diseases. Duties on tobacco/snuff were first imposed in 1643 in the Grand Duchy of Lithuania, and in the Crown tobacco monopoly was introduced in 1659. From that time, tobacco/snuff duties were imposed regularly in Lithuania; in the Crown duty on these products was imposed once again in 1677, and then in the 1690s tobacco monopoly ended throughout the Polish Republic. The issue was revived only in the times of King Stanisław August Poniatowski, when tobacco monopoly was introduced, initially managed by a private company called Kompania Tabaczna, and then, in the 1690s, by the state-owned Manipulacja Tabaczna. However, over the whole period under consideration, revenues from tobacco/snuff taxation were relatively small.

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1 Roczniki Nauk Prawnych

1 Naworski Z.

1 2018

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Tobacco Taxation in Old-Time Poland