Tax Evasion and Avoidance in Manufactured Cigarettes and Hand-rolled Tobacco in North Macedonia
Tax Evasion and Avoidance in Manufactured Cigarettes and Hand-rolled Tobacco in North Macedonia

Author(s): Natasha Trajkova Najdovska, Bojana Mijovic Hristovska, Tamara Mijović Spasova, Borce Trenovski
Subject(s): Substance abuse and addiction, Health and medicine and law
Published by: Аналитика Тинк-тенк Организација
Summary/Abstract: This study analyzes the levels and types of tax avoidance and tax evasion behaviours of individual users of manufactured cigarettes (MC) and hand-rolled (HR) tobacco in North Macedonia, as well as identifies factors associated with these behaviours. The study uses novel data from the Survey on Tobacco Consumption in Southeastern European countries (STC-SEE)1, conducted for the first time in 2019 in six SEE countries from the Balkan region – Albania, Bosnia and Herzegovina, Kosovo, Serbia, Montenegro, and North Macedonia – to provide guidance to policy makers by describing tax avoidance and tax evasion behaviours among adults according to various socioeconomic characteristics such as gender, income, age, education, social status, and proximity to the border.

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