IDEAS home Printed from https://ideas.repec.org/a/prg/jnlcfu/v2009y2009i4id51p86-100.html
   My bibliography  Save this article

Taxation of cigarettes in the Czech Republic in Context of Harmonization of Given Excise Duty Rates in the European Union
[Zdaňování cigaret v České republice v kontextu harmonizace sazeb daného akcízu v Evropské unii]

Author

Listed:
  • Petr David

Abstract

Excise duty imposed on cigarettes is a subject of tax harmonization effort in the European Union. Important element of this effort is the unification of tax rates, harmonization of proportions of individual parts of tax rates and harmonization of total amount of tax imposed on cigarettes. Cigarette taxation requirements referring to mentioned criteria vary, therefore the European Union member states, including Czech Republic, member since 2004 - must adapt their national legislation according to these changes. Despite of several exceptions negotiated during the entry procedure and even after expiration of the transitional period term, one of these criteria stayed unfulfilled. However, today the Czech Republic is fulfilling all requirements concerning the cigarette taxation. According to actual proposal to a directive regarding the taxation of tobacco taxation other harmonization steps are assumed in 2010 and 2014 and the Czech Republic is urged to respond them.

Suggested Citation

  • Petr David, 2009. "Taxation of cigarettes in the Czech Republic in Context of Harmonization of Given Excise Duty Rates in the European Union [Zdaňování cigaret v České republice v kontextu harmonizace sazeb daného ak," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2009(4), pages 86-100.
  • Handle: RePEc:prg:jnlcfu:v:2009:y:2009:i:4:id:51:p:86-100
    DOI: 10.18267/j.cfuc.51
    as

    Download full text from publisher

    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.51.html
    Download Restriction: free of charge

    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.51.pdf
    Download Restriction: free of charge

    File URL: https://libkey.io/10.18267/j.cfuc.51?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Jha, Prabhat & Chaloupka, Frank (ed.), 2000. "Tobacco Control in Developing Countries," OUP Catalogue, Oxford University Press, number 9780192632463.
    2. Ahmad,Etisham & Stern,Nicholas, 1991. "The Theory and Practice of Tax Reform in Developing Countries," Cambridge Books, Cambridge University Press, number 9780521397421, November.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Cathal ODonoghue & Beenish Amjad & Jules Linden & Nora Lustig & Denisa Sologon & Yang Wang, 2023. "The Distributional Impact of Inflation in Pakistan: A Case Study of a New Price Focused Microsimulation Framework, PRICES," Papers 2310.00231, arXiv.org, revised Mar 2024.
    2. Sharma, Chanchal Kumar, 2004. "Implementing VAT in India :Implications for Federal Polity," MPRA Paper 206, University Library of Munich, Germany, revised 25 Feb 2005.
    3. Coady, David & Grosh, Margaret & Hoddinott, John F., 2002. "Targeting outcomes redux," FCND briefs 144, International Food Policy Research Institute (IFPRI).
    4. Mahnaz Fatima & Qazi Masood Ahmed, 2001. "Political Economy of Fiscal Reforms in the 1990s," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 40(4), pages 503-518.
    5. Robin Boadway, 2006. "Principles of Cost-Benefit Analysis," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 2(1), pages 1-44, January.
    6. Hoang Minh & Kim Bao Giang & Nguyen Bao Ngoc & Phan Thi Hai & Doan Thi Thu Huyen & Luong Ngoc Khue & Nguyen Tuan Lam & Pham Thi Quynh Nga & Nguyen The Quan & Nguyen Thi Xuyen, 2017. "Prevalence of tobacco smoking in Vietnam: findings from the Global Adult Tobacco Survey 2015," International Journal of Public Health, Springer;Swiss School of Public Health (SSPH+), vol. 62(1), pages 121-129, February.
    7. Raydel Valdés-Salgado & Luz Myriam Reynales-Shiguematsu & Eduardo C Lazcano-Ponce & Mauricio Hernández-Avila, 2009. "Susceptibility to Smoking among Adolescents and Its Implications for Mexico’s Tobacco Control Programs. Analysis of the Global Youth Tobacco Survey 2003-2004 and 2006-2007," IJERPH, MDPI, vol. 6(3), pages 1-14, March.
    8. Katherine Clegg Smith & K. Welding & C. Kleb & C. Washington & J. Cohen, 2018. "English on cigarette packs from six non-Anglophone low- and middle-income countries," International Journal of Public Health, Springer;Swiss School of Public Health (SSPH+), vol. 63(9), pages 1071-1079, December.
    9. Hsin‐Fan Chen & Sheng‐Hung Chen & Jie‐Min Lee & Huei‐Yann Jeng, 2010. "Who Are the Potential Smokers of Smuggled Cigarettes?," Asian Economic Journal, East Asian Economic Association, vol. 24(3), pages 221-234, September.
    10. McCulloch, Neil, 2003. "The impact of structural reforms on poverty : a simple methodology with extensions," Policy Research Working Paper Series 3124, The World Bank.
    11. Khan, Mahmood Hasan, 2001. "Agricultural taxation in developing countries: a survey of issues and policy," Agricultural Economics, Blackwell, vol. 24(3), pages 315-328, March.
    12. Jean-Yves Duclos & Paul Makdissi & Quentin Wodon, 2008. "Socially Improving Tax Reforms," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 49(4), pages 1505-1537, November.
    13. Rodríguez-Castelán, Carlos & Araar, Abdelkrim & Malásquez, Eduardo A. & Granguillhome Ochoa, Rogelio, 2022. "Competition reform and household welfare: A microsimulation analysis of the telecommunication sector in Ethiopia," Telecommunications Policy, Elsevier, vol. 46(2).
    14. Dinka Antic, 2015. "Implications of the taxation of tobacco in the European Union in the period 2005-2014," Financial Theory and Practice, Institute of Public Finance, vol. 39(3), pages 279-304.
    15. World Bank, 2010. "Mauritania - Policy Options to Enhance Private Sector Development : Country Economic Memorandum," World Bank Publications - Reports 2858, The World Bank Group.
    16. Céline DE QUATREBARBES & Luc SAVARD & Dorothée BOCCANFUSO, 2011. "Can the removal of VAT Exemptions support the Poor? The Case of Niger," Working Papers 201106, CERDI.
    17. Sajal Lahiri & Anjum Nasim, 2005. "Commercial Policy Reform in Pakistan: Opening up the Economy under Revenue Constraints," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(6), pages 723-739, November.
    18. Garcia Penalosa, Cecilia & Turnovsky, Stephen J., 2005. "Second-best optimal taxation of capital and labor in a developing economy," Journal of Public Economics, Elsevier, vol. 89(5-6), pages 1045-1074, June.
    19. Martin Gonzalez-Rozada & Alejandro Ramos-Carbajales, 2016. "Implications of Increasing Cigarette Taxes in Peru," Department of Economics Working Papers 2016_02, Universidad Torcuato Di Tella.
    20. Bonu, Sekhar & Rani, Manju & Jha, Prabhat & Peters, David H. & Nguyen, Son Nam, 2004. "Household tobacco and alcohol use, and child health: an exploratory study from India," Health Policy, Elsevier, vol. 70(1), pages 67-83, October.

    More about this item

    Keywords

    Harmonization; Excise duty; Cigarettes; Czech Republic; Harmonizace; Akcíz; Cigarety; Česká republika;
    All these keywords.

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:prg:jnlcfu:v:2009:y:2009:i:4:id:51:p:86-100. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stanislav Vojir (email available below). General contact details of provider: https://edirc.repec.org/data/uevsecz.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.