Analysis of the Necessity and Impact Assessment of the Planned Changes to the Tobacco Directive

2023
Māris Jurušs, Zane Rutkupe, Lāsma Tomsone

Changes are expected in the Tobacco Excise Directive, setting separate tax categories for e-cigarettes, heated tobacco and tobacco-free nicotine pads, instead of including these products in one of the existing ones. Changes to the Tobacco Excise Directive may create a large administrative and financial burden for the implementation of a new system, although these funds could be directed to the control of legal and illegal consumption. Therefore, the study clarifies the existing situation and impact of excise tax on alternative tobacco products, as well as weighed policy development opportunities in order to understand whether changes in the tobacco excise directive are justified and necessary.

Keywords
nodokļi, akcīze, tabakas izstrādājumi, e-cigaretes, karsējamā tabaka
Hyperlink
https://sesmi.rtu.lv/wp-content/uploads/sites/9/2023/04/TAD_18042023_FINAL.pdf

Jurušs, M., Tomsone, L., Rutkupe, Z. Analysis of the Necessity and Impact Assessment of the Planned Changes to the Tobacco Directive. Rīga, 2023. 43 p.

Publication language
Latvian (lv)