Tobacco products belong to a group of excise goods and an excise duty is levied on them. The latter increases the price, but there are no changes in the quality of the goods and it leads to tax frauds. There has been regular increase in the excise duties on tobacco products in Estonia; changes in...

Tax burden has a notable influence on economic development. In an open economy, tax policy of one country may affect economic activity and public revenue in other countries. This observation has led to calls for international tax coordination in the wake of deepening economic integration. The EU...