Department of Accounting and Taxes (FBE) - list of publications


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DAVID, P. Basic economic gap related to smoking: Reconciling tobacco tax receipts and economic costs of smoking-attributable diseases. Tobacco Control. 2019. v. 28, no. 5, p. 558--561. ISSN 0964-4563. URL: http://dx.doi.org/10.1136/tobaccocontrol-2018-054307

Original name: Basic economic gap related to smoking: Reconciling tobacco tax receipts and economic costs of smoking-attributable diseases
Czech name:
Written by (author): doc. Ing. Petr David, Ph.D.
Department: Department of Accounting and Taxes
Kind of publication: article in a professional periodical
Periodical: Tobacco Control
Nature of article: paper
Volume no. (year): 28
Periodical number within the volume: 5
Year of publication: 2019
Starting page: 558
Up to page: 561
Number of pages: 4
Sub-specification: článek je obsažen v databázi Web of Science
UT code by Web of Science:
EID code by Scopus:
Form of publication: printed version
Original language: English
Description in original language: Background: Tobacco tax rates set by various governments are not based on the idea that tax receipts should cover the costs incurred by smoking. It can be assumed that tobacco tax receipts (TTR) differ from the costs of smoking. The aim is to determine the global basic economic gap (BEG) between TTR and the economic costs of smoking-attributable diseases (ECS). Methods: BEG is described as the difference between the ECS and TTR. A total of 124 countries representing 94% of global tobacco consumption were included in the research by means of the creation of a database, the adjustment of input data and the identification of their intersection. Results: The global BEG reaches US$1438 billion per year. The global ECS are US$1911 billion per year. The global TTR are US$473 billion per year and compensate for only one quarter of the ECS. Within countries with the highest consumption of cigarettes, especially the USA but also Russia and Germany, the proportion of the ECS covered by the TTR is even lower, although private health expenditures have been taken into account. Conclusions: Our findings suggest that tobacco taxes would have to be globally increased by more than four times on average in order to cover the ECS or between two and two-and-a-half times if we take private health expenditures into account. The informational pressure concerning health risks associated with smoking aimed at reducing harmful consumption and improving global health can also be supported with these economic facts.
Description in English:
Description in Czech:
Field of result: Finance
Year of submission: 2019
Year of transmission:
RIV identification number:
URL: http://dx.doi.org/10.1136/tobaccocontrol-2018-054307
 
Entry made by: Kateřina Šebková, DiS.
Last change: 08/28/2019 07:21 (Markéta Hejčová, DiS.)

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Source specification:

Tobacco Control. London: ISSN 0964-4563.

Original name: Tobacco Control
Czech name:
Written by (author):
Kind of publication: magazine
ISSN: 0964-4563
Country of publisher: United Kingdom of Great Britain and Northern Ireland
Place of publishing: London
Publisher: BMJ Publishing Group Ltd.
URL: https://tobaccocontrol.bmj.com/
Reviewed magazine: yes
Original language: English
Description in original language:
Description in English:
Description in Czech:
 
Entry made by: Kateřina Šebková, DiS.
Last change: 11/08/2018 10:51 (Šárka Novotná)

Evaluation of publication:

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interesting
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