Stricter Enforcement of Laws on Tobacco Control and Adoption of Advanced Mechanisms for Controlling Tax Evasion Are Needed in Kosovo
This Policy Brief was written by Democracy Plus (D+) in Kosovo. The policy brief examines tobacco tax avoidance in the nation. The researchers find that 8.9% of the smokers surveyed purchase illicit packs of cigarettes. There is a significant difference between illicit consumption rates of manufactured cigarettes and hand-rolled tobacco. Only 9.1% of the consumption of manufactured cigarettes is illicit, but 96.0% of hand-rolled tobacco consumption. The study also finds that illicit tobacco products are being sold both at legal and illegal points of sale, with more illicit products purchased near the borders of North Macedonia, Serbia, and Albania. The policy brief makes policy recommendations for Kosovo to decrease the share of the illicit market and improve the effectiveness of current and future tobacco control measures.
A corresponding Report can be found here.