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《烟草控制框架公约》实施二十年后巴基斯坦烟草税收政策的批判性分析:政策差距及对中低收入国家的启示

Critical analysis of tobacco taxation policies in Pakistan after two decades of FCTC: Policy gaps and lessons for low- and middle-income countries.

作者信息

Masud Haleema, Sekalala Sharifah, Gill Paramjit, Oyebode Oyinlola

机构信息

Wolfson Institute of Population Health, Queen Mary University of London, London, United Kingdom.

School of Law, University of Warwick, Coventry, United Kingdom.

出版信息

Tob Induc Dis. 2023 Nov 24;21:156. doi: 10.18332/tid/173389. eCollection 2023.

Abstract

INTRODUCTION

Tobacco taxation remains a poorly used intervention to control tobacco use in many low- and middle-income countries (LMICs) including Pakistan even after two decades of FCTC adoption. This study identifies gaps and implementation challenges in the current Tobacco Taxation and Pricing Policies (TTPP) in Pakistan, and highlights key policy implications and lessons for LMICs to strengthen tobacco control measures.

METHODS

We used qualitative document analysis to examine the policy documents to assess the TTPP against the WHO Framework Convention on Tobacco Control (FCTC) guidelines for the implementation of Article 6 of the FCTC. In addition, we used secondary data on tobacco tax and prices to assess the impact of TTPP on tobacco affordability in the country.

RESULTS

Although Pakistan taxes raw tobacco, cigarettes and other tobacco products (cigarillos, cigars, cheroots), the existing TTPP falls below the WHO FCTC requirements of: uniform tax level, simple tax structure and 70% share of excise tax in the price of a product's pack; among others. There are also multiple issues in tobacco tax administration such as lack of monitoring. This is leading to the availability of highly affordable tobacco products in the country.

CONCLUSIONS

Pakistan does not have a clear strategy on using tobacco taxation and prices as a public health tool in the country. Existing TTPP face dual issues of flawed structure and poor administration translating into highly affordable tobacco products and low revenues in the country. There is a need to introduce multisectoral tobacco control policies in countries like Pakistan in the context of the tobacco sector political economy.

摘要

引言

即使在《烟草控制框架公约》(FCTC)通过二十年之后,在包括巴基斯坦在内的许多低收入和中等收入国家(LMICs),烟草税收仍是一种未得到充分利用的控制烟草使用的干预措施。本研究确定了巴基斯坦当前烟草税收与定价政策(TTPP)中的差距和实施挑战,并强调了对低收入和中等收入国家加强烟草控制措施的关键政策影响和经验教训。

方法

我们采用定性文件分析方法,审查政策文件,对照《世界卫生组织烟草控制框架公约》(FCTC)关于实施FCTC第6条的准则来评估TTPP。此外,我们使用烟草税和价格的二手数据来评估TTPP对该国烟草可负担性的影响。

结果

尽管巴基斯坦对生烟草、香烟及其他烟草制品(小雪茄、雪茄、方头雪茄)征税,但现有的TTPP未达到世界卫生组织FCTC的要求,即:统一的税率水平、简单的税收结构以及消费税在产品包装价格中所占份额达到70%等。烟草税收管理中还存在诸多问题,如缺乏监管。这导致该国存在价格极易承受的烟草制品。

结论

巴基斯坦在该国将烟草税收和价格用作公共卫生工具方面没有明确的战略。现有的TTPP面临结构缺陷和管理不善的双重问题,导致该国烟草制品价格极易承受且税收收入较低。在烟草行业政治经济背景下,像巴基斯坦这样的国家有必要推行多部门烟草控制政策。

https://cdn.ncbi.nlm.nih.gov/pmc/blobs/86a1/10668920/bddaf0cd2e0e/TID-21-156-g001.jpg

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