Анализ на фискалния ефект от повишаването на акциза върху тютюневите изделия
The Fiscal Effect from Increasing the Tobacco Products Excise

Author(s): Stefan Petrov
Subject(s): Economy, National Economy, Public Finances
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: Tobacco; Tobacco Products Excise; Fiscal Effects; Price Elasticity
Summary/Abstract: This research reviews the excise duties on tobacco as a tool for generating revenue in the government budget. There is a twist in their visible purpose in the last decade, however. They have an increasingly important role in measures aimed at reducing smoking. The impact of the price on consumption is measured by the price elasticity of demand, with elasticity being defined as the percentage change in the quantity consumed by one percent price increase. Author estimates the fiscal effects as a result of excise duties on the tobacco products and summarized them according to a pessimistic and an optimistic scenario.

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