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- Title
Tobacco Taxation in Albania.
- Authors
Konomi, Ingrid; Gjoni, Albana; Muça, Etleva; Fejzaj, Elona
- Abstract
Tobacco Industry is one of the largest in the world, with very high impact in global economy, widely known as the fourth largest market in the world. In Albania tobacco industry is also an important part of the country's economy, a market that experiences great dynamics of changes both in terms of import and in relation to the production of tobacco for export. Albania applies only a specific excise tax, having the lowest tax burden on tobacco among Western Balkan countries. The total tax burden on cigarettes stands around 66% of the retail selling price (RSP) for a pack of 20 cigarettes of the most sold brand. This paper aims to study all the dynamics of tobacco market in Albania, changes in tobacco taxation and the impact of these changes in Albanian economy. Thus, this paper focuses on analyzing the impact of tobacco taxation on tobacco consumption. At the end of the paper, the impact of changing its control policies on smoking behavior and exposure to advertising, if any, will be evaluated.
- Subjects
ALBANIA; BALKAN Peninsula; TOBACCO taxes; CONSUMPTION tax; EXCISE tax; TAX incidence; CIGARETTE tax
- Publication
Balkan & Near Eastern Journal of Social Sciences (BNEJSS), 2023, Vol 9, Issue 1, p32
- ISSN
2149-9314
- Publication type
Article