Ciência_Iscte
Publicações
Descrição Detalhada da Publicação
Characterization of the Tobacco Tax
Título Livro
Proceedings of 19th Iberian Conference on Information Systems and Technologies (CISTI 2024)
Ano (publicação definitiva)
2026
Língua
Inglês
País
Espanha
Mais Informação
Web of Science®
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Scopus
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Google Scholar
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Abstract/Resumo
This study aims to characterize research on the special tax on tobacco,
resorting to a systematic literature analysis. To this end, the Scopus database was
used to find articles with the keywords "tobacco" and "taxation," published between
1943 and 2022, resulting in a total of 61 articles for analysis. After studying
the articles found, it was possible to conclude that increasing the tax on tobacco
is the most effective measure in reducing smoking. On the other hand, several
authors also demonstrate that this measure may have negative consequences
in certain countries, considering their structure, such as an increase in illegal
trade, negative impact on the tobacco industry, and an increase in social inequalities.
It was also found that studies related to this topic have been showing a
growing trend, as it is a subject that affects public health and is constantly being
updated
Agradecimentos/Acknowledgements
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Palavras-chave
Tobacco,Taxation,Bibliometric,VOSviewer
English