Author: African Capacity Building Foundation (ACBF) / Topic: Tax Systems

Author:: African Capacity Building Foundation (ACBF)
Publication Date:: 01-2023
Content Type:: Policy Brief
Institution:: The African Capacity Building Foundation (ACBF)
Abstract:: The issue of tobacco consumption in Mauritania is of significant public health concern. The current taxation system is ineffective in reducing consumption and maximizing state revenue. The study “Optimal Tobacco Taxation in Mauritania” found that the system has led to significant revenue loss due to under-declared customs values and the application of VAT at the customs level rather than at the point of sale. The introduction of an excise tax based on the quantity of tobacco products imported is recommended. This would help to increase the price of cigarettes, thereby reducing consumption, and would also generate significant revenue for the state.
Topic:: Tax Systems, Tobacco, Public Health, and Revenue
Political Geography:: Africa and Mauritania

Author:: African Capacity Building Foundation (ACBF)
Publication Date:: 01-2023
Content Type:: Policy Brief
Institution:: The African Capacity Building Foundation (ACBF)
Abstract:: Nigeria is grappling with a rising prevalence of tobacco use, particularly among the youth, leading to significant health and economic burdens. The study "The Economics of Tobacco Control in Nigeria: Modelling the Fiscal and Health Effects of a Tobacco Excise Tax Change in Nigeria" reveals that a substantial upward review of excise tax level on cigarettes alongside a change to the specific tax system yields the most significant gains in public health (measured by reductions in cigarette consumption and smoking prevalence) as well fiscal revenue (measured by increase in excise tax and other government revenues). Therefore, it is recommended that Nigeria implements tobacco control policy interventions that impose higher tax levels and specific tax systems.
Topic:: Reform, Tax Systems, Fiscal Policy, Tobacco, and Public Health
Political Geography:: Africa and Nigeria

Author:: African Capacity Building Foundation (ACBF)
Publication Date:: 01-2023
Content Type:: Policy Brief
Institution:: The African Capacity Building Foundation (ACBF)
Abstract:: Despite the implementation of anti-tobacco laws and regulations, including ratification of the WHO Framework Convention on Tobacco Control, smoking prevalence in Togo remains high. A study shows that the mixed taxation system leads to an increase in the final consumption price of the premium and economy segments of tobacco, an increase in excise tax revenue and a decrease in the quantity of cigarettes consumed and industry revenue, compared with the current "ad valorem" tax. Based on these results, the application of a mixed excise tax system would provide better results in terms of tobacco control.
Topic:: Reform, Tax Systems, Tobacco, Public Health, and Revenue
Political Geography:: Africa and Togo

Author:: African Capacity Building Foundation (ACBF)
Publication Date:: 01-2023
Content Type:: Working Paper
Institution:: The African Capacity Building Foundation (ACBF)
Abstract:: Tobacco consumption in Uganda, while showing a decline, continues to pose a significant public health challenge. The findings of this study suggest that significant increases in excise tax could lead to substantial reductions in tobacco consumption, thereby alleviating the associated health burden. Regular and consistent tax increases, taking into account factors such as income and inflation, are recommended to effectively curb tobacco use.
Topic:: Tax Systems, Tobacco, Public Health, and Consumption
Political Geography:: Uganda and Africa

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