The Effectiveness of Excise Taxes in Discouraging Harmful Consumption

Document Type : Original Article

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أستاذ المالية العامة والاقتصاد المساعد كلية الحقوق - جامعة اسيوط

Abstract

This research aims to evaluate the effectiveness of excise taxes as a tool to reduce harmful consumption, focusing on a case study of Egypt and comparing it with international experiences. The research raises a fundamental problem: the extent to which these taxes succeed in achieving their health targets, including sub-questions about the types of excise taxes and their impact on consumer behavior. The research is based on several hypotheses, including that increasing excise taxes lead to a decrease in the consumption of harmful goods, that these taxes contribute to raising health awareness, and that directing their revenues towards health awareness programs enhances their effectiveness. The research relies on a combination of research methodologies, including the descriptive analytical method to analyze the concept of excise taxes, their types, features, and impacts, and the comparative method to compare the experiences of different countries and extract best practices and challenges. The research is divided into four main sections, covering an overview of excise taxes, their role in maintaining public health, best practices in designing and implementing their policies, and the challenges facing their implementation. The research concludes by providing practical recommendations for policymakers in Egypt and other countries, aiming to improve the effectiveness of excise taxes as a tool to reduce harmful consumption and promote public health.

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