Guindon G Emmanuel, Driezen Pete, Chaloupka Frank J, Fong Geoffrey T
Département d'administration de la santé, Faculté de médecine, Université de Montréal, , Montréal, Quebec, Canada.
Tob Control. 2014 Mar;23 Suppl 1(0 1):i13-22. doi: 10.1136/tobaccocontrol-2013-051074. Epub 2013 Nov 13.
Decades of research have produced overwhelming evidence that tobacco taxes reduce tobacco use and increase government tax revenue. The magnitude and effectiveness of taxes in reducing tobacco use provide an incentive for tobacco users, manufacturers and others, most notably criminal networks, to devise ways to avoid or evade tobacco taxes. Consequently, tobacco tax avoidance and tax evasion can reduce the public health and fiscal benefit of tobacco taxes.
First, this study aims to document, using data from the International Tobacco Control Policy Evaluation Project (ITC), levels and trends in cigarette users' tax avoidance and tax evasion behaviour in a sample of 16 low-, middle- and high-income countries. Second, this study explores factors associated with cigarette tax avoidance and evasion.
We used data from ITC surveys conducted in 16 countries to estimate the extent and type of cigarette tax avoidance/evasion between countries and across time. We used self-reported information about the source of a smoker's last purchase of cigarettes or self-reported packaging information, or similar information gathered by the interviewers during face-to-face interviews to measure tax avoidance/evasion behaviours. We used generalised estimating equations to explore individual-level factors that may affect the likelihood of cigarette tax avoidance or evasion in Canada, the USA, the UK and France.
We found prevalence estimates of cigarette tax avoidance/evasion vary substantially between countries and across time. In Canada, France and the UK, more than 10% of smokers reported last purchasing cigarettes from low or untaxed sources, while in Malaysia some prevalence estimates suggested substantial cigarette tax avoidance/evasion. We also found important associations between household income and education and the likelihood to engage in tax avoidance/evasion. These associations, however, varied both in direction and magnitude across countries.
数十年的研究已产生了压倒性的证据，表明烟草税能减少烟草使用并增加政府税收。税收在减少烟草使用方面的幅度和效果促使烟草使用者、制造商及其他各方，尤其是犯罪网络，想方设法规避或逃避烟草税。因此，烟草税的避税和逃税行为会降低烟草税给公众健康和财政带来的益处。
其一，本研究旨在利用国际烟草控制政策评估项目（ITC）的数据，记录16个低收入、中等收入和高收入国家样本中卷烟使用者避税和逃税行为的水平及趋势。其二，本研究探讨与卷烟避税和逃税相关的因素。
我们使用了在16个国家进行的ITC调查数据，以估计不同国家间以及不同时间的卷烟避税/逃税程度和类型。我们使用关于吸烟者上次购买香烟来源的自我报告信息、自我报告的包装信息，或访谈者在面对面访谈期间收集的类似信息来衡量避税/逃税行为。我们使用广义估计方程来探究可能影响加拿大、美国、英国和法国卷烟避税或逃税可能性的个体层面因素。
我们发现，卷烟避税/逃税的流行率估计在不同国家间以及不同时间存在很大差异。在加拿大、法国和英国，超过10%的吸烟者报告上次从低价或未征税渠道购买香烟，而在马来西亚，一些流行率估计表明存在大量的卷烟避税/逃税情况。我们还发现家庭收入和教育与避税/逃税可能性之间存在重要关联。然而，这些关联在不同国家的方向和程度上都有所不同。
