Negative Effects of The Tobacco Excise Duty Increase

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1. Brief history of the tobacco processing in Romania 1
2. Tobacco Products in Europe 2
2.1. Agricultural markets: Raw tobacco 2
3. Tobacco-sector reform 3
4. Tobacco Taxation 4
5. Excise Duty Rates 5
6. Excise Harmonization of Manufactured Tobacco 6
7. Tobacco in Romania 6
7.1 Tobacco products 7
7.2 Romanian smokers trading quantity for quality 8
7.3 Tobacco Total in Romania 8
7.4 Producers 9
8. Tobacco taxation in Romania 10
9. Effects of Taxes in Romania 11
9.1 The more expensive cigarettes are the cheapest because of the excise duty structure 12
10. The subvention of tobacco production 14
11. Conclusions 16

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Brief history of the tobacco processing in Romania 
The oldest evidence of tobacco use in our country are the pipes discovered in Suceava fortress ruins. Since the second half of the XVII-th century Romanian Countries were a representative commercial center of tobacco doing trade with foreign and indigenous tobacco. In the XVII-th century there was a tax imposed on the culture of tobacco mentioned in the 1693 in a document from Moldova. In the XVIII-th this tax appears in Muntenia, and the cultivated areas have increased considerably from year to year. The cultivated varieties were Turkish, Russian and Romanian. 
In the first half of the XIX-th century the tobacco manufacturers appear in the Romanian Countries. They were processing the tobacco bought from traders in the country or brought from Turkey, Russia, etc Until the introduction of monopoly on culture and tobacco exploitation, the processing of tobacco was made rudimentary, with a cutting paper knife called “havan”, rudimentary tools for its pulverization and a balance used for the weighing of sold tobacco. 
Alexandru Ioan Cuza established by law of 5 December 1864, the tobacco monopoly, law applied from May 1st 1865. The first article of the Act included the state right "to sell tobacco and foreign rappee or indigenous in any form or quality, and tobacco cultivation in the country can be made only for exportation. The right to produce tobacco or rappee was reserved for the State, which should build factories in three cities near to the main villages where it was cultivated more indigenous tobacco. After the abdication of Alexandru Ioan Cuza the tobacco monopoly was disbanded through the law established on 1 February 1867 and then was re-founded through law of 6 February 1872, "The Law for the exclusive right of the State on tobacco sales, cigarettes and rappee" which provides to the State the right to cultivate, manufacture and sell tobacco in the country. 
The exploitation of tobacco monopoly was then granted for a period of 15 years, but the contract with the concessionary company was finished in 1879, when the state took alone the tobacco monopoly under the guardianship of the Ministry of Finance. Inside of the Ministry of Finance it was working “Directiunea Generala a Regiei Monopolurilor Statului”, abbreviated RMS, led by a management board consisting of eight members and a managing director. The first managing director of the RMS was Gh.C.Cantacuzino. Because of the “Regia Monopolurilor Statului” the most important was the tobacco monopoly, giving special attention to expansion of areas cultivated with tobacco, the increase of production and the improvement of the quality of tobacco. 
In March 1912 it is developed “The law for the administration and exploitation of the state monopolies”, the tobacco culture is restricted in areas with land where it was produced quality tobacco, necessary for manufacturing and consumption. Intermediaries disappear, and growers are starting to work after "compulsory instructions" of the mangers, who provide assistance and even capital, tobacco culture becoming more and more profitable. Cultivated area from 1880 to 1905 varies from 2000, 3000, 4000 and 7765 hectares, with a production of 3000, 4000 and 5,000 tones. In 1906 it is founded the experimental resort at Belvedere. By the law promulgated by Royal Decree nr.360 of the 7th February 1929 it is founded “Casa Autonoma a Monopolurilor Regatului Romaniei”, including the tobacco monopoly. 
“Casa Autonoma a Monopolurilor Regatului Romaniei”, abbreviated CAM ,which in 1929 had in use 6 Manufacturing factories of tobacco, a research institute, 12 inspectorates of tobacco culture and rappee fermentation. Cigarette factories that exist in the structure of SNTR and which were a part of “Casa Autonoma a Monopolurilor Regatului Romaniei” are the cigarette factories from Bucharest, Iasi, Timisoara and St.Gheorghe. During this period, due to increasing number of tobacco smokers among the population, it was imposed the expansion of cultivated areas with tobacco, it was reorganized the detachment of products, they have built new warehouses for the fermentation and preservation of the tobacco and were acclimatized new varieties of tobacco.
In 1938 the area cultivated with tobacco has increased to 34,900 hectares, reaching a production of 28,670 tones, with a total of 84,469 cultivators. At the end of 1940 were put into operation cigarette factories in Targu Jiu and Ramnicu Sarat. 
During the period of the Second World War, due to the disruption of the state economy, both tobacco culture and its exploitation have suffered, reducing the production by almost two thirds. Some of the factories were bombed: the manufacturing factories of tobacco from Timisoara, Iasi and Bucharest. On the 1st of January 1952 “Casa Autonoma a Monopolurilor Regatului Romaniei” is transformed into “Directia Generala a Industriei Tutunului”, subordinated to The Food Industry Ministry. In March 1970, “Directia Generala a Industriei Tutunului” is transformed into “Combinatul Industrializarii Bauturii si Tutunului”, and in February 1971 turms into “Centrala pentru Cultura si Industrializarea Tutunului”.
By Government Decision no.1214, of 20 November 1990 was founded “Regia Autonoma a Tutunului din Romania” and on 29 November 1997 by H.G. nr.918, RATR is transformed into “Societatea Nationala Tutunul Romanesc”.
2. Tobacco Products in Europe
2.1. Agricultural markets: Raw tobacco
Thirteen EU member countries produce tobacco – with a few regions in Italy, Greece, Spain and Bulgaria being particularly active.
The 27-member EU currently produces +/- 250,000 tons of raw tobacco annually, making it the world's fifth largest producer after China, the US, India and Brazil. EU production represents 5% of worldwide production. Italy is the biggest EU producer (36% of the 27 EU member countries' total production), followed by Poland (16%), Bulgaria (12%) and Spain (12%).
Cultivated area
The amount of arable land devoted to tobacco production in the EU is shrinking rapidly (currently some 115,000 hectares cultivated by approximately 80,000 producers). On average, each producer cultivates a mere 1.40 hectares of tobacco.
The EU is the world's biggest tobacco importer (400 000 tons annually– more than 20% of world imports) and fourth biggest exporter.
In the ten countries that joined the EU in May 2004, plus Bulgaria and Romania who joined on 1 January 2007, excise duty rates are generally either below or at the minimum EU level, particularly in those countries from central and east Europe. For tobacco products, there are agreed derogations for most of these countries, to allow them time to raise their excise duty rates to the minimum levels. During this period, Member States may restrict travelers from these countries to the third country allowance for tobacco products.

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  • Negative Effects of The Tobacco Excise Duty Increase
    • Mea tobacco project.doc
    • Summary.doc

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