The Global Health Observatory

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Table
Indicator name:
Tax administration - sales of duty (or excise) - free cigarettes banned
Data type:
Categorical
Indicator Id:
4619
Topic:
Risk factors
Definition:
As part of their tax administration work, governments use different ways to make sure their taxes are well-collected and that tax avoidance and evasion do not take place. This indicator provides information on a specific aspect of tax administration, which is whether countries require that tax stamps are affixed on tobacco products before they are released in the market. Tax and price information is collected from Member States every two years by WHO.
Method of estimation:
Country reported data
Unit of Measure:
N/A
Unit Multiplier:
Not Applicable
Links:
WHO Report on the Global Tobacco Epidemic
Indicator Metadata Registry List
Additional metadata: https://www.who.int/data/gho/indicator-metadata-registry/imr-details/4612
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