Abstract
The determination of excise duties is an important decision of the state, given that a significant part of the state’s revenue depends on it. Understanding the importance of excise duties on tobacco products in the Member States of the European Union, combined with exploring their effectiveness, advantages and disadvantages, as well as assessing their impact on the quality of life of citizens, are important issues explored here. Our survey in Greece examines the effect of excise duties on tobacco products and their effects on the quality of life of citizens. The results of the survey in Greece are mapped by region to enable the creation of a complete picture of the effects of excise duties on tobacco products through mapping with the contribution of geographic information systems (GIS).
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