Tobaksbeskatter

Tobaksbeskatter, or tobacco taxes, are government charges applied to tobacco products such as cigarettes, cigars, pipe tobacco, and smokeless tobacco. They are intended to raise revenue for public services and to discourage tobacco use by raising the price of tobacco products.

Most countries levy an excise tax on tobacco. Taxes can be specific (a fixed amount per unit or weight) or ad valorem (a percentage of the product's price). In addition, value-added tax or sales tax is often applied, and some systems use minimum prices or tax stamps to reduce illicit trade.

Evidence generally shows that higher tobacco taxes lead to higher prices and lower consumption, especially among youth and low-income groups. Tax revenue tends to be relatively stable and, when paired with public health campaigns, can support cessation programs. The policy can be regressive in its impact on low-income households if not designed with compensating measures.

Policy design varies by country and region. Cross-border shopping and illicit trade can undermine tax policies, prompting enforcement and international cooperation. Regions with harmonized rules, such as the European Union, seek to coordinate tobacco duties, while non-EU economies may set their own structures. Tax levels are often adjusted for inflation and changes in consumption.

Administration involves classifying products, calculating the tax base, collecting duties, and enforcing compliance. Effective tobaksbeskatter balance revenue goals with public health objectives and are accompanied by monitoring and evaluation of their impact on prices, consumption, and illicit trade.