WHO technical manual on tobacco tax administration
This technical manual aims to help governments improve health and increase revenues by identifying a set of “best practices” for tobacco taxation. It documents governments’ existing approaches to tobacco taxation, discusses barriers to using tobacco taxes to achieve health and revenue objectives and provides case studies of effective tobacco tax administration. This manual is intended to be useful to tax administrators at the Ministry of Finance level by making them aware of the practices used and challenges faced by other countries. It will also be useful to officials in a country’s Ministry of Health or similar organizations by providing them with a more thorough understanding of key issues in tax structure and administration.
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Contents
pdf, 48kb -
Executive summary and acronyms
pdf, 54kb -
Acknowledgements
pdf, 36kb -
Chapter I: Introduction
pdf, 89kb -
Chapter II: Tobacco tax levels and structure: A theorical and empirical overview
pdf, 177kb -
Chapter III: Tax Administration
pdf, 137kb -
Chapter IV: The political economy of tobacco taxation
pdf, 327kb -
Chapter V: Best practices
pdf, 88kb -
References
pdf, 95kb -
Annex
pdf, 135kb
Publishing information and ordering information
© World Health Organization 2010 ISBN 978 92 4 156399 4