| | | Titre | Reforming Tobacco Taxation in Togo: The Potential Impact of a Mixed Tax System on Consumption and Revenue | | Auteur | ACBF | | Date de publication | 2023 | | Éditeur | ACBF | | Nombre de pages | 4 | | Résumé | Despite the implementation of anti-tobacco laws and regulations, including ratification of the WHO Framework Convention on Tobacco Control, smoking prevalence in Togo remains high. A study shows that the mixed taxation system leads to an increase in the final consumption price of the premium and economy segments of tobacco, an increase in excise tax revenue and a decrease in the quantity of cigarettes consumed and industry revenue, compared with the current "ad valorem" tax. Based on these results, the application of a mixed excise tax system would provide better results in terms of tobacco control. | | Taille du fichier | 4218830 MB | | Format du fichier | PDF | | [ Voir/télécharger document ] |
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