Fiscalidad del tabaco y contrabando

Beneficios de elevar la fiscalidad del tabaco e incidencia en el contrabando

Abstract

Tobacco industry has traditionally been an important source of revenue for states, which have zealously protected the system of cultivation, production, distribution and sale until its quasi-liberalization. The present work is aimed at studying the structure of the tobacco taxation, especially in the European Union, and to demonstrate the need to increase taxes as a mean to collect more money while reducing tobacco consumption.
This proposal is constantly challenged by voices suggesting that increasing taxation will lead to an increase of smuggling. It is a reductionist statement and totally uncertain. We will analyze, then, the health, fiscal and public order threats posed by smuggling and we will try to propose solutions aimed at reducing the incidence of this global threat.