전자담배의 과세형평성에 관한 연구

Abstract

As liquid e-cigarettes were distributed and sold in Korea, the definition and taxation basis for e-cigarettes were newly established in regulations related to tax levies such as the Local Tax Act related to tobacco taxation, and the law was revised again to impose tax levies at 89% of general cigarettes as cigarette-type e-cigarettes emerged. However, since e-cigarettes are taxed at a lower level than general cigarettes without a clear basis, it is necessary to discuss this. As can be seen in the previous study (Darshak Sanghavi, 2014), in fact, in order to reduce the smoking rate, it may be more effective to prevent the first smoking of adolescents rather than inducing smokers to quit smoking. Therefore, relatively less tax charges should not be imposed on e-cigarettes, giving the effect of encouraging smoking of e-cigarettes.
 In terms of taxation equity with general cigarettes and smoking cessation policies, it is necessary to revise part of the Local Tax Act so that e-cigarettes can be taxed at the same level as general cigarettes, and through the revision of the Individual Consumption Tax Act and the National Health Promotion Act, the level of tax charges for general cigarettes and e-cigarettes must be the same. Currently, e-cigarettes are taxed lower to encourage smoking of e-cigarettes.This study attempted to summarize the problem of taxation equity of e-cigarettes, which has been discussed continuously, and to suggest a solution to this. It is hoped that the results of this study will further rationalize the taxation system of tobacco-related tax charges in Korea and contribute a little to the establishment of taxation policies that both smokers and non-smokers can agree on.