Tax Risks in Cross-Border Trade
2014
Māris Jurušs

In Latvia, products containing tobacco and nicotine are used by a total of 34% of the population. Although 2/3 of them smoke classic cigarettes, the most harmful tobacco product, they are gradually being replaced by new smokeless products, according to the latest studies. The positive trend is also evaluated by experts, stating that addictions cannot be completely cured and therefore the policy of bans and punishments is not effective in the fight against the use of addictive substances. However, it is possible to effectively reduce the harm caused to people by addictive substances when comprehensive and evidence-based harm reduction strategies are applied.


Keywords
akcīze, nodokļi, tabaka, budžets
Hyperlink
https://xn--bezdmiem-tzb.lv/latvija-klasisko-cigaresu-smekesanu-pamazam-aizstaj-alternativie-bezdumu-produkti-tomer-eksperti-saredz-draudus/

Jurušs, M. Tax Risks in Cross-Border Trade [online]. Rīga Delfi, LETA, 2014. Available from: https://xn--bezdmiem-tzb.lv/latvija-klasisko-cigaresu-smekesanu-pamazam-aizstaj-alternativie-bezdumu-produkti-tomer-eksperti-saredz-draudus/.

Publication language
Latvian (lv)
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