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1. Optimising Tobacco Taxation in Mauritania: A Strategy for Health Improvement and Revenue Generation

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

2. Reforming Tobacco Taxation in Togo: The Potential Impact of a Mixed Tax System on Consumption and Revenue

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