Tobacco Taxation in the Eurasian Economic Union

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 r...

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Bibliographic Details
Main Author: World Bank Group
Format: Report
Language:English
Published: World Bank, Washington, DC 2018
Subjects:
Online Access:http://documents.worldbank.org/curated/en/873271539181225197/Tobacco-Taxation-in-the-Eurasian-Economic-Union
http://hdl.handle.net/10986/30621
Description
Summary: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.