담배소비세의 문제점과 개선방안에 관한 연구

Currently, the tax burden imposed by the nation’s tobacco tax is not directly levied on taxes levied on taxpayers, but it is limited to the indirect taxes levied on indirect taxes. Accordingly, if the tax burden of the tobacco excise tax can be adjusted directly from the current indirect manner and the cumulative income tax, such as disposable income tax, income tax income, and tobacco excise taxes are adjusted, the tobacco consumption tax can be adjusted to the level of four or five stages of the tax burden.
Eventually, the tobacco excise function could be well demonstrated in order to reduce tabacco excise taxes or decrease tobacco consumption to reduce tabacco consumption. It is important to prohibit the purchase of tabacco in order to accurately understand the cumulative information about smokers’ tabacco consumption, and prohibit purchasing tabacco by buying them in cash. This is a “Reverse Charge System for Tabacco Tax”. When implementing an RCS based on a voucher card, a voucher can be checked monthly by a voucher card requesting that the purchase of tobacco is linked to a heavier tax burden. And when calculating tabacco excise taxes at the end of the year, smokers and taxpayers will be able to clearly appreciate the economic losses and cost incurred by tobacco consumers. The correction capabilities inherent in the excise tax will be effective and will greatly enhance the inhibition of smoking.
However, considering that the price elasticity of a higher income bracket is significantly lower than the lower income bracket, it is designed to generate a high rate of progressive structure for each segment depending on the consumer consumption. If a certain level of duty is established based on the minimum amount of duty or reduction in smoking, it can maximize the maximum amount of compensation by preventing the reduction of the income tax revenues.