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Togo English brief policy economic2 Final

Reforming Tobacco Taxation in Togo: The Potential Impact of a Mixed Tax System on Consumption and Revenue

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

Informations de base
Créateur / Auteur
ACBF
Source / Éditeur
ACBF
Type de ressource
Nombre de pages
4
Détails géographiques et d'audience
Classification et domaines
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Résumé

Despite the implementation of anti-tobacco laws and regulations, including ratification of the WHO Framework Convention on Tobacco Control, smoking prevalence in Togo remains high. A study shows that the mixed taxation system leads to an increase in the final consumption price of the premium and economy segments of tobacco, an increase in excise tax revenue and a decrease in the quantity of cigarettes consumed and industry revenue, compared with the current "ad valorem" tax. Based on these results, the application of a mixed excise tax system would provide better results in terms of tobacco control.
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