Kengadaran Shivashankar, Anusha Divvi
Department of Public Health Dentistry, Indira Gandhi Institute of Dental Sciences, Sri Balaji Vidyapeeth, Pondicherry, India.
Tob Prev Cessat. 2020 Nov 30;6:65. doi: 10.18332/tpc/128322. eCollection 2020.
Tobacco taxation is the most effective way to prevent and reduce tobacco use. However, all tobacco products are not taxed in the same manner or same rate across countries. Hence, this study aimed to identify the total tobacco tax disparity among countries that are Parties to the WHO FCTC agreement.
A cross-sectional study was conducted among the signees of the World Health Organization (WHO) Framework Convention on Tobacco Control (FCTC) treaty. The trends of taxation on cigarettes and smokeless tobacco products were retrieved from WHO FCTC reports published in 2017 and 2018; median tax percentages were then compared based on the economic status of the countries and their corresponding WHO region. Data were analyzed using SPSS version 21.0. A p-value <0.05 was considered statistically significant.
Maximum disparity between cigarette and smokeless tobacco taxation was observed in the South-East Asia region, followed by the Eastern Mediterranean, Western Pacific, and African regions. The disparity was comparatively less in the region of the Americas and the European region (p<0.05).
There was variation in tobacco taxation among various FCTC Parties according to the economic status and WHO region of each country.
烟草税是预防和减少烟草使用的最有效方式。然而，各国对所有烟草产品的征税方式和税率不尽相同。因此，本研究旨在确定《世界卫生组织烟草控制框架公约》（WHO FCTC）协议缔约国之间的烟草总税差。
对世界卫生组织（WHO）《烟草控制框架公约》（FCTC）条约签署国进行了一项横断面研究。从2017年和2018年发布的WHO FCTC报告中获取卷烟和无烟烟草产品的征税趋势；然后根据各国的经济状况及其相应的WHO区域比较中位数税率百分比。使用SPSS 21.0版进行数据分析。p值<0.05被认为具有统计学意义。
东南亚区域卷烟和无烟烟草征税之间的差异最大，其次是东地中海、西太平洋和非洲区域。美洲区域和欧洲区域的差异相对较小（p<0.05）。
根据各国的经济状况和WHO区域，各FCTC缔约国之间的烟草税存在差异。
