|SEATCA Tobacco Tax Index 2017:
Implementation of WHO Framework Convention on Tobacco Control Article 6 in ASEAN Countries PDF 4.6mb
This report tracks implementation progress of tobacco tax policy against the WHO Framework convention on Tobacco Control (FCTC) Article 6 Guidelines in 10 ASEAN countries. It aims to identify and close gaps in and strengthen implementation of tobacco tax policies in each country. The Index shows that while some countries have made significant progress in formulating and implementing tobacco tax policies, the region as a whole has advanced slowly in the past few years, outpaced by economic and income growth. Most countries also do not have any long-term tobacco tax policies with regularly evaluated fiscal and public health targets. Important obstacles in some countries are their ineffective tobacco tax structures (e.g. Indonesia’s multi-tiered system or those with purely ad valorem tax systems) and weak tax administration (e.g. inadequate licensing and reporting requirements or lack of anti-forestalling measures), as well as tobacco industry interference in tobacco tax policy formulation (e.g. by claiming that implementing tobacco tax measures will lead to increased illicit trade and declines in tobacco tax revenue or create a burden for poor smokers) or in tax administration (e.g. through Codentify).
“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.
Tobacco 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.
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ASEAN Tobacco Tax Report Card: Regional Comparisons and Trends
Higher taxes are needed to curb tobacco consumption in the ASEAN region. The report presents an overview of current tobacco tax systems and a regional comparison across 10 ASEAN countries: Brunei, Cambodia, Indonesia, Lao PDR, Malaysia, Myanmar, Philippines, Singapore, Thailand and Vietnam. It also highlights tobacco consumption, cigarette price trends of the most popular local and foreign brands, government tobacco tax revenue trend as well as health care costs of tobacco consumption. Recommendations to advance tobacco tax in each country and the region are also included.
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SEATCA Initiatives on Tobacco Tax Annual Report