The purpose of this study is to conduct a comprehensive analysis of the experience of selected countries in the implementation of tax (excise) policies in relation to goods that can enhance the risk of developing non-communicable diseases and pose a threat to human health, in particular, we refer to alcoholic beverages, transport, tobacco and sugar-sweetened beverages. The analysis aims to study the existing tax systems and partially determine the impact of the regulatory function of such taxation on consumer demand.
The analysis can be downloaded via the link below:
pdf Analysis of the application of differential taxation for certain groups of goods (935 KB)