Optimising Tobacco Taxation in Mauritania: A Strategy for Health Improvement and Revenue Generation
Policy Brief
Ouvert
- Détails du fichier
- Size: 25MB
- Créateur / Auteur : Joan Addedis
- Type de ressource : Africa Capacity Report
- # Télécharger: 254
- Accéder: Open to Download
January, 2023
Télécharger des fichiers
Mauritanie english brief policy economic Final.pdf
Informations de base
Détails géographiques et d'audience
Classification et domaines
Résumé
The issue of tobacco consumption in Mauritania is of significant public health concern. The current taxation system is ineffective in reducing consumption and maximizing state revenue. The study Optimal Tobacco Taxation in Mauritania found that the system has led to significant revenue loss due to under-declared customs values and the application of VAT at the customs level rather than at the point of sale. The introduction of an excise tax based on the quantity of tobacco products imported is recommended. This would help to increase the price of cigarettes, thereby reducing consumption, and would also generate significant revenue for the state.
Connexion requise
Veuillez vous connecter ou créer un compte pour consulter et publier des commentaires.
Se connecter S'inscrire