Selected aspects of taxation of cigarettes in the EU member states
The level and structure of cigarettes taxation are considered to be very discussed field in these days by the effect of preference trends of taxation of consumption at the expense of direct taxation, stressing the health risks of consumers of tobacco products, externalities caused by this consumptio...
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Format: | Article |
Language: | English |
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Czech Academy of Agricultural Sciences
2009-01-01
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Series: | Agricultural Economics (AGRICECON) |
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Online Access: | https://agricecon.agriculturejournals.cz/artkey/age-200901-0006_selected-aspects-of-taxation-of-cigarettes-in-the-eu-member-states.php |