Tobacco taxation in Tanzania : report

Date

2011-03

Journal Title

Journal ISSN

Volume Title

Publisher

Tanzania Tobacco Control Forum, Dar es Salaam, TZ

Abstract

Tanzania is the 15th largest tobacco leaf producer in the world and the 4th largest in Africa. The study considers the structure and levels of excise taxes and trends over time, then links excise taxes to changes in price and consumption. The Tanzania Cigarette Company (TCC) holds a monopoly through a protectionist regime where tobacco excise taxes are relatively higher for imported cigarettes or tobacco, resulting in a lack of price competition. Cigarette excise taxes in Tanzania are some of the lowest on the continent and have remained at a similar level in inflation adjusted terms for a number of years.

Description

Report prepared for the Tanzanian Tobacco Control Forum in collaboration with the American Cancer Society
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Keywords

TOBACCO INDUSTRY, MANUFACTURING, MONOPOLIES, EXPORT ORIENTED INDUSTRIES, TOBACCO CONTROL, EXCISE TAX, TAXATION, SMOKING, TANZANIA, SOUTH OF SAHARA

Citation

DOI