Skip to main content

Tobacco taxation in the Eurasian Economic Union

Publication Source

The World Bank 2018

Publication Title

World Bank Group

Publication Type

Report

e-lib-feature-image

Abstract

The report presents the results of macro-simulations of the consequences of different excise policy scenarios for 2018–2021 in two EAEU countries, Russia and Kazakhstan. Three scenarios are considered: (a) the low-taxation harmonization level and rate of growth proposed by the Eurasian Economic Commission; (b) the somewhat higher taxation harmonization option proposed by the Eurasian Economic Commission – here referred to as the "compromise" scenario; and (c) the high ("optimal") scenario of rapid excise growth, which is a scenario closest to the recommendations of the World Health Organization's Framework Convention on Tobacco Control (WHO FCTC) and the EU harmonization experience.