Tobacco Tax

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Cover_Final copy“Undermining Global Best Practice in Tobacco Taxation in the ASEAN Region – Review of ITIC’sASEAN Excise Tax Reform: A Resource Manual”

by Prof. Hana Ross, Principal Research Officer of the Economics of Tobacco Control at the University of Cape Town, is an academic review commissioned by the Southeast Asia Tobacco Control Alliance (SEATCA). The review of the manual’s section on tobacco taxation has revealed contradictions and inconsistencies when compared against international best practices and recommendations in the WHO Framework Convention on Tobacco Control (FCTC) Article 6 Guidelines on tobacco tax and price measures, which 180 governments worldwide have committed to implement. 

English 1mb, Bahasa 590kb

seatca-tobacco-tax-index-cover-SEATCA Tobacco Tax Index PDF 1mb

The world’s first Index on implementation of WHO FCTC Article 6.  This civil society report gauges tobacco tax measures in ASEAN countries in relation to the recommendations of the FCTC Article 6 Guidelines and urges ASEAN governments to strengthen and hasten the implementation of their tobacco tax policies.

taxes prices coverTobacco Taxes and Prices in ASEAN : an Overview PDF 1.9mb

Governments can avail of several evidence-based interventions to reduce tobacco use, among which increasing tobacco taxes and prices is considered the most effective. Higher tobacco excise taxes can reduce tobacco consumption and save lives as well as generate more revenue for the government. The policy paper presents the comparison of cigarettes affordability cigarettes (in terms of Relative Income Prices (RIP)

Affordability and Impact on Consumption and Revenue

The economic growth coupled with low cigarette prices contribute directly to rising cigarette consumption, thus, there is a need to examine the level of cigarette affordability in terms of percentage of income used to purchase a pack of cigarettes, the trend of affordability over time, and the fiscal and public health impacts of tax increases. The policy paper is based on the research paper “Report on Cigarette Affordability and Impact of Tobacco Taxes” conducted in five ASEAN countries (Cambodia, Indonesia, Lao PDR, Philippines and Vietnam). It presents a brief factsheet of growing smoking prevalence and tobacco-related mortality in the country; much room to raise taxes; increasing nominal prices but declining real prices of cigarettes, thus raising affordability of cigarettes; positive fiscal and health impacts of increasing taxes as well as policy recommendations. A more in-depth discussion on research findings and analysis is also included.

PDF 1.4mbtax price cam cover PDF 1.3mbtax price ind cover PDF 1mbtax price lao cover
PDF 1.4mbtax price ph cover PDF 1.3mbtax price vn cover PDF 1.9mbtax price regional cover


Tobacco Tax Report Card

Case studies in Cambodia, Indonesia, Lao PDR, Philippines, Thailand and Vietnam. Each country presents the prevalence of tobacco use, average retail price of the most popular local and imported brands, and the government revenue from tobacco tax for the past five years and health costs of tobacco in the country. It also provides a description of current tobacco tax system, how tobacco tax is calculated and detailing the process for tobacco tax to be imposed and increased. Included are a short profile of the tobacco industry as well as conclusion and recommendations to strengthen tobacco tax measures in the country.

ASEAN tax coverPDF 4.9mb cambodia tax coverPDF 1.7mb indo tax coverPDF 1.8mb ph tax coverPDF 1.7mb
lao tax coverPDF 1.7mb th tax coverPDF 9mb vn tax coverPDF 1.6mb  


SEATCA Initiatives on Tobacco Tax Annual Report

tax annual 2014 cover PDF 2.7mb
tax annual 2013 coverPDF 4.7mb
tax annual 2012 coverPDF 4.2mb