Illegal Market of Cigarettes in Estonia

Evelin Ahermaa ()
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Evelin Ahermaa: Estonian Institute of Economic Research

No 122, Working Papers from Tallinn School of Economics and Business Administration, Tallinn University of Technology

Abstract: Tobacco products belong to a group of excise goods and an excise duty is levied on them. The latter increases the price, but there are no changes in the quality of the goods and it leads to tax frauds. There has been regular increase in the excise duties on tobacco products in Estonia; changes in tax rates have influenced legal sales, mostly of cigarettes. Consumption of cigarettes is the largest in the group of tobacco products in Estonia; therefore, the paper is especially focused on cigarettes. The purpose of the paper is to evaluate illegal market of cigarettes in Estonia, using comparison of the net of estimations. The paper introduces the method of analysis where the essential role is given to inhabitants (concerning their expert and individual opinions). Empirical evidence concerning illegal market of cigarettes in Estonia is presented by size on the example of fieldwork carried out in 2003.

Keywords: cigarettes; excise duty; illegal market; taxation (search for similar items in EconPapers)
JEL-codes: E62 K42 (search for similar items in EconPapers)
Pages: 12
Date: 2005
New Economics Papers: this item is included in nep-law, nep-mac, nep-reg and nep-tra
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Published in Working Papers in Economics, School of Economics and Business Administration,Tallinn University of Technology (TUTWPE), Volume 14, Pages 55-66

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