Modeling of the Excise Taxation Influence on Components of Human Potential
Keywordstax, excise tax, human potential, tobacco smoking, budget
AbstractThe purpose of the research is analysis of a model of influence of excise tax rate increase for tobacco products in Ukraine on financial indices of state funds, prevalence of tobacco smoking, and indices of society health. Due to the results of research, the author determined the opportunities of the excise tax for tobacco smoking prevalence regulation in Ukraine. The dynamics of changes of specific and ad valorem rates of the excise tax and the dynamics of its contribution to the revenues of the State Budget of Ukraine were analyzed. The author estimated the changes of tobacco smoking prevalence in Ukraine on the basis of an adapted imitation model under conditions of increase of excise tax rates to the level of rates of the European Union countries. The research shows the excise tax is an effective financial regulator of tobacco smoking prevalence in Ukraine and it influences a population health condition. Increase of the excise tax rates causes reduction of amounts of tobacco product consumption and decrease of the share of smoking adults. Gradual increase of the Ukrainian rates to the level of the EU before 2018 may allow pulling from 1.0 to 1.9 million of people through premature death. Aside from a positive social effect of health enhancement, increase of the share of excise tax within a structure of a retail price of tobacco products will positively influence the growth of tax incomings to the State Budget. Consequently, under the Ukrainian contemporary economic environment the excise tax is an effective financial regulator of tobacco smoking prevalence.
Pro vnesennja zmin do Podatkovogo kodeksu Ukrai'ny shhodo peregljadu stavok dejakyh podatkiv i zboriv, Verkhovna Rada of Ukraine § 5503-VI (2012).
Ahmad, S. (2005). Increasing excise taxes on cigarettes in California: a dynamic simulation of health and economic impacts. Preventive medicine, 41(1),
Barber, S., & Ahsan, A. (2009). The tobacco excise system in Indonesia: hindering effective tobacco control for health. Journal of public health policy, 30(2), http://dx.doi.org/10.1057/jphp.
Denisova, I. & Kuznetsova, P. (2011). Otsenka ekonomicheskikh i sotsial'nykh posledstviy rosta stavki aktsiza na sigarety s fil'trom v 2012-2015 gg.Moscow: The Centre of Economic and Financial Researches and Developments.
Imperial Tobacco Group. (2014). Tobacco market of Ukraine. Retrieved from http://www.imperial-tobacco.com.ua /tobacco/market/
Jha, P., & Chaloupka, F. J. (1999). Curbing the epidemic: governments and the economics of tobacco control. Washjington, DC: World Bank Publications.
Jha, P., & Chaloupka, F. J. (2000). The economics of global tobacco control. BMJ: British Medical Journal, 321(7257).
Libanova, E. M. (2006). Kompleksnyj demografichnyj prognoz Ukrai'ny na period do 2050 roku. Kyiv: Ukrainian Centre of Social Reforms.
Lopez, A. D., Mathers, C. D., Ezzati, M., Jamison, D. T., & Murray, C. J. (2006). Global and regional burden of disease and risk factors, 2001: systematic analysis of population health data. The Lancet, 367(9524),http://dx.doi.org/10.1016/S0140-6736(06)68770-9.
The Ministry of Finance of Ukraine. (2012). Bjudzhet Ukrai'ny na 2011 rik [Budget of Ukraine of 2011]. Kyiv: The Ministry of Finance of Ukraine.
The Ministry of Health of Ukraine. (2009). Kontrol' nad tjutjunom v Ukrai'ni. Kyiv: The Ministry of Health of Ukraine.
Roca, T. (2013). Human development Report 2013. The Rise of the South, Human Progress in a Diverse World. Afrique contemporaine, 2, Retrieved from http://www.hdr.undp.org/sites/default/files/reports/14/hdr2013_en _complet e.pdf
Ross, H. Z., Shariff, S., & Gilmore, A. (2009). Economics of tobacco taxation in Ukraine. Paris: International Union Against Tuberculosis and Lung Disease.
The State Statistics Agency of Ukraine. (2013a). Vytraty ta resursy domogospodarstv. Retrieved from http://www.ukrstat.gov.ua/
The State Statistics Agency of Ukraine. (2013b). Demografichna sytuacija. Naselennja (1990-2013 rr.). Retrieved from http://www.ukrstat.gov.ua/
The State Statistics Agency of Ukraine. (2013c). Ciny i taryfy. Retrieved from 2014, http://www.ukrstat.gov.ua/
United Nations Development Programme. (2000). Human Development Report: Human rights and human development. Summary. 2000. Oxford University Press. Retrieved from
van Walbeek, C. (2010). A simulation model to predict the fiscal and public health impact of a change in cigarette excise taxes. Tobacco control, 19(1). http://dx.doi.org/10.1136/tc.2008.028779.
Willmers, M. (2013). Tobacco excise tax simulation model. University of Cape town. Retrieved from http:// www.commerce.uct.ac.za/Economics/staff/cwalbe ek/TETSiM/index.html#/Long-runModel (12.08.2014).
World Health Organization. (2008). MPOWER: a policy package to reverse the tobacco epidemic. Retrieved from http://www.who.int/tobacco/mpowe r/mpower_RU.FINAL%20 COVER%20AND%20TEXT.pdf (12.08.2014).
World Health Organization. (2010). World Health Organization. Global adult tobacco survey (GATS). Ukraine releases global adult tobacco survey. Retrieved from http://www.who.int/tobacco/surveillance/en_tfi_gats_ukraine_ report_2010.pdf?ua=1p.33 (12.08.2014).
World Health Organization. (2013). World Health Organization report on the global tobacco epidemic. Retrieved from http://www.who.int/tobacco/global_ report/2013/appendix _vii.pdf (12.08.2014).
World Health Organization. (2014). Characteristic of state of health security in the world countries. Tobacco smoking. Retrieved from http://www.who.int/ countries/ru/index.html (12.08.2014).
World Health Organization Regional Office for Europe (2005). The European health report 2005. Public health action for healthier children and populations. Copenhagen: World Health Organization Regional Office for Europe.
How to Cite
Number of views and downloads: 28
Number of citations: 0