DOES CIGARETTE TAXATION HAVE AN IMPACT ON REDUCING THEIR CONSUMPTION?

• Authors: Zimmermannová Jarmila , Krajňák Michal , Široký Jan , Jílková Eva
• Languages of publication: EN

Abstracts

EN

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.

Keywords

EN

CIGARETTE TAXATION; TAX INCIDENCE; NEGATIVE STIMULATION EFFECT; CZECH REPUBLIC; SLOVAK REPUBLIC; POLAND

• Publisher: Institute of Slovak and World Economics and Institute for Forecasting, Slovak Academy of Sciences
• Journal: Ekonomický časopis (Journal of Economics)
• Year: 2019
• Volume: 67
• Issue: 10
• Pages: 1035 – 1054

Contributors

author

Zimmermannová Jarmila

• Moravian Business College Olomouc, Department of Economics, tr. Kosmonautu 1, 779 00 Olomouc, Czech Republic

author

Krajňák Michal

author

Široký Jan

author

Jílková Eva