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Vol.2 , No. 6, Publication Date: Dec. 1, 2015, Page: 74-79
![](https://www.facebook.com/dialog/feed?app_id=808315475849687&link=http://www.aascit.org/journal/archive2?journalId=918%26paperId=3064&redirect_uri=http://www.aascit.org/journal/archive2?journalId=918%26paperId=3064&display=popup&name=The Fiscal Meaning of Price Tobacco in the European Union&description=The aim of the article was shown the purpose of tobacco taxation and influence price tobacco on the budget revenue in the European Union. The empirical part has been prepared with official reports of the OECD and the WHO. Analyses show that in the EU countries the high excise taxes revenue in total tax revenue have achieved the countries with low prices tobacco Among the countries of the European Union countries "old EU" apply on average higher tax rates levied on cigarettes. In contrast, comparing the share of taxes included in the price of a pack of cigarettes countries "new EU" achieve a higher total tax burden than the countries "old EU". The tax harmonization is associated with a significant increase in the level of tobacco taxation for the new member countries EU and in the coming years will be followed a process of further harmonize of tobacco taxation.&picture=http://www.aascit.org/aascit/decorators/img/journal/918.jpg)
| [1] | Rafał Rosiński, Department of Economics, Koszalin University of Technology, Koszalin, Poland. |
The aim of the article was shown the purpose of tobacco taxation and influence price tobacco on the budget revenue in the European Union. The empirical part has been prepared with official reports of the OECD and the WHO. Analyses show that in the EU countries the high excise taxes revenue in total tax revenue have achieved the countries with low prices tobacco Among the countries of the European Union countries "old EU" apply on average higher tax rates levied on cigarettes. In contrast, comparing the share of taxes included in the price of a pack of cigarettes countries "new EU" achieve a higher total tax burden than the countries "old EU". The tax harmonization is associated with a significant increase in the level of tobacco taxation for the new member countries EU and in the coming years will be followed a process of further harmonize of tobacco taxation.
Keywords
Tobacco Products, Excise Tax, Value Added Tax, European Union, Tax Harmonization, Price Tobacco, Budget Revenue
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