ResearchBib Share Your Research, Maximize Your Social Impacts
Sign for Notice Everyday Sign up >> Login

Some Social and Economic Aspects Regulatory Action of the Excise Tax on Tobacco Products in Ukraine in 2014-2017 Years

Journal: Scientific Bulletin of Mukachevo State University. Series “Economics” (Vol.6, No. 1)

Publication Date:

Authors : ;

Page : 131-137

Keywords : excise tax; ad valorem rate; specific rate; tobacco products; tobacco smoking; malignant neoplasms;

Source : Downloadexternal Find it from : Google Scholarexternal


Tobacco smoking is recognized as an epidemic of global scale. The state tobacco control policy provides legislative regulation and effective control measures on tobacco consumption, among which excise policy is considered as the most effective means of the smoking prevalence reduction. The regulatory direction of tobacco products excise taxation is reflected in the economic and social vectors, which determines the relevance of this study. Bringing the structure and rates of excise taxes on tobacco products to European norms is an effective tool in ensuring the growth of budget revenues and achieving positive trends in the medical and social-based indicators change. The purpose of the article is to analyze the social and economic results of the tobacco products excise taxation in Ukraine during the period from 2014 to 2017 from the point of view of the state budget excise revenues collection, to reduce the prevalence of smoking among the Ukrainian population, to study the structure of smokers and to analyze the state of morbidity and mortality from malignant neoplasms of the trachea, bronchi, lungs. The research was conducted using the statistical method of the dynamical series (absolute growth, growth rate) calculation, and the analysis of relative values. The survey found that during the period from 2014 to 2017, the raise of a specific excise on tobacco products provided an increase of the revenues to the State Budget from the taxation of manufactured tobacco products with specific excise in Ukraine in 2.4 times. In addition, the positive impact of excise taxes raise on social parameters of public life has been established. During the research period, the number of smokers decreased by 13.4%. The decrease in the prevalence of smoking among the population with a history of smoking of 6-10 years was recorded at the level of 25.06%. The morbidity rate due to malignant neoplasms of trachea, bronchus, lungs decreased by 3.86%, and mortality rate – by 3.56%. However, an increase in the incidence rate of the respiratory organs malignant neoplasms in the female population is set at 2.84%. The scientific novelty consists in the assessment of such medical and social parameters of the tobacco products excise taxation as the level of morbidity and mortality due to malignant neoplasms of trachea, bronchi, lungs, which are provoked by long-time consumption of tobacco. The practical significance of the results obtained consists in the possibility of their use in order to improve the state policy comprehensive measures implementation on the tobacco control. Further research on this topic will focus on the analysis of the tobacco products excise policy effectiveness in the social sector, with the development of recommendatory measures.

Last modified: 2021-08-17 21:54:48