Academic Scientific JournalsImpact of the European Union membership on illicit trade in selected goods (case of Slovakia)
Keywords:
legal consumption, excise duty on tobacco products, illicit cigarette, cheap whitesAbstract
Membership in the European Union also brings regulations and directives that are adopted at the supranational level. Excise duties on tobacco products are highly harmonized in the EU countries. The same types of products are applied, the same regimes in intra-communitarian trading are used, and the same bans are applied in relation to the sale to minors, advertising ban in media or ban of sponsorship donations. Their consumption is connected with adverse health effects on consumers, which often result in premature deaths, which subsequently cause additional economic costs and reduce the productivity of a country. The illicit cigarette trade increases the demand as well as the availability of tobacco products. The aim is to show the impact of the changes in the rates of excise duties on tobacco products on the state budget revenue and subsequently on the development of illicit trade.
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