Does Cigarette Taxation Have an Impact on Reducing Their Consumption?

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F19%3A10243248" target="_blank" >RIV/61989100:27510/19:10243248 - isvavai.cz</a>

Alternative codes found

RIV/26867184:_____/19:N0000025

Result on the web

<a href="http://www.ekonom.sav.sk/sk/casopis/rocnik/10-2019" target="_blank" >http://www.ekonom.sav.sk/sk/casopis/rocnik/10-2019</a>

DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Does Cigarette Taxation Have an Impact on Reducing Their Consumption?

Original language description

This paper presents the evaluation of the impact of cigarette taxation in the Czech Republic, the Slovak Republic, and Poland. Firstly, the authors focus on the issue of cigarette taxation and the European legislation and then they provide an overview of the international scientific research in this area. The main objective of the research is to evaluate the impact of cigarette taxation on cigarette consumption, observing the effect of negative stimulation of this taxation. The authors use the methods of correlation and regression analyses and create three regression models. Focusing on the stimulation effect of cigarette taxation, the results show that cigarette taxation has a negative influence on cigarette consumption, however, the extent of the impact is not the same in all the analyzed countries.

Czech name

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Czech description

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Type

J_imp - Article in a specialist periodical, which is included in the Web of Science database

CEP classification

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OECD FORD branch

50202 - Applied Economics, Econometrics

Project

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Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2019

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Ekonomický časopis

ISSN

0013-3035

e-ISSN

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Volume of the periodical

67

Issue of the periodical within the volume

10

Country of publishing house

SK - SLOVAKIA

Number of pages

20

Pages from-to

1035-1054

UT code for WoS article

000509927200002

EID of the result in the Scopus database

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