Characteristics of Russian Government Financial Resources: Historical Overview and the Situation Under Digital Economy

Ковалева, Т. М.; Valieva, E. N.; Popova, Elmira

doi:10.1007/978-3-030-11367-4_61

Cited by 2 publications

(1 citation statement)

References 6 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Based on that, excise function is as the regulator, that oversee, control, and limit the usage and circulation of a goods. However, it can not be denied that excise has an important role as government income source (Laković et al, 2019;Kovaleva et al, 2020), since government income from excise in Indonesia is known to increase from year to year.The tobacco excise system in Indonesia has changed several times. Before 2005, Indonesia employs ad valorem excise system, then between 2006 and 2009, Indonesia shift to specific excise imposed per stick of cigarette, since its thought to be simpler compared to the ad valorem system.…”

Section: Controlling Tobacco Products Through Excisementioning

confidence: 99%

Tobacco excise tax policy in Indonesia: who does reap the benefits?

Santoso¹,

Erlando²

2020

JESI

View full text Add to dashboard Cite

In Indonesian tobacco, excise tax policy never decrease every year. As a result, the number of tobacco industries sharply declines, however the prevalence of tobacco smoking steadily increase since 1995. Therefore, this research aims to estimate the increase of tobacco excise tax and its impact on cigarette consumption, government revenue, and the possibility of cigarette sold illegally. There are two analytical model, Logit and Tobit. Logit model is used to estimate the impact of cigarette price towards the probability of household member to smoke or not, and Tobit model is used to estimate the impact of price change towards the amount of cigarette consumption. Tobit model is employed since it include non-smoker household, covering 40% of total household. The estimation is based on SUSENAS published on March 2017. The result suggests increasing cigarette prices does not lessen people desire to be smokers; indicating that most Indonesian consider cigarette as basic needs. Consequently, the increase of tobacco excise tax leads to the growth of government revenue and number of illegally sold cigarette. Therefore, it conclude that large-scale industries benefit the most, when this result is linked to the decrease of tobacco industries data. Meanwhile, Indonesian people may get the benefit, if the government revenue is appropriately allocated to stimulate economic and development.

show abstract

Section: Controlling Tobacco Products Through Excisementioning

confidence: 99%