20.500.12556/DKUM-67457 Učinki višanja trošarin na tobak The effects of tobacco excise tax increase Učinki višanja trošarin so poleg drugih ukrepov in prepovedi en izmed najučinkovitejših ukrepov za zmanjšanje števila kadilcev. V Sloveniji se že vrsto let izvaja ukrepe za dosego tega cilja, zato smo vsako leto priča tudi dvigu trošarinskih stopenj. Ker aktualni podatki o gibanju števila kadilcev ne kažejo sprememb, trošarinski prihodki za tobak pa se iz leta v leto zmanjšujejo, se je Vlada Republike Slovenije leta 2017 odločila poostriti ukrepe z enotno embalažo ter povišati stopnje trošarin kar 2 krat in sicer v januarju ter juliju. Najnovejši podatki o stabilnem številu kadilcev ter trend padajočih prihodkov iz naslova trošarin na tobačne izdelke (ob narašajočih trošarinah) nakazujejo na naraščanje nelegalne trgovine, hkrati pa zdravstveni stroški zaradi kajenja ostajajo enaki. V kolikor Slovenija s sedanjimi ukrepi ne bo uspela doseči zastavljenih ciljev bo morala uvesti bolj drastične ukrepe v obliki dviga zneska zdravstvenih prispevkov za kadilce ter samostojno delno financiranje zdravljenja bolezni, katere so dokazano posledica dolgoletne uporabe tobaka. The effects of tobacco excise tax increase are among other measures and prohibitions, one of the most effective measures to reduce the number of smokers. For many years in Slovenia, measures have been implemented to achieve this goal, which is why we are witnessing an increase excise tax each year. Because current data of number of smokers dont show any changes and excise tax revenues of tobacco are decreasing, the Government of the Republic of Slovenia decided to strengthen measures with uniform packaging and raise the excise tax by 2 times in January and June. The latest data of a stable number of smokers and downward trend in excise revenue (with rising excise tax) indicate an increase illegal trade of tobacco, while healthcare costs for smoking remain the same. Insofar as Slovenia with the current measures will not be able to achive the objectives, it will have to introduce more drastic measures in the form of increasing the amount of health contributions for smokers and independently partial financing of the treatment of the disease, which are proven that they are a consequence of using tobacco. Trošarina tobak nelegalna trgovina družbeni stroški kajenja Excise tobacco illegal trade social smoking costs true true false [T. Subotić] Slovenski jezik Angleški jezik Delo diplomskega projekta/projektno delo 2017-08-18 12:56:16 2017-11-06 14:18:47 2022-08-01 14:00:09 2019-07-11 16:21:04 2017 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 12860188 URN:SI:UM:DK:99GVJIMZ VS_Subotic_Tina_2017.pdf VS_Subotic_Tina_2017.pdf 1 C74152C7E400B8CC5C4D7DDF2B4137E4 16f36ee47f0f1f7916e12a3b408ea51cf76b462f1dd505a6ca243e9e13ffc2be a40e8e2a-7c0e-11eb-bb7a-00155d0001ca 20.500.12556/dkum/558a685f-7a20-4aa9-bf70-84ced280c726 https://dk.um.si/Dokument.php?lang=slv&id=117170 Ekonomsko-poslovna fakulteta 0 0 0