Economic Impact of the Use of E-Cigarettes on Excise Duty in the Czech Republic

Abstract:

While in the world e-cigarettes are nothing new or unusual, in the Czech Republic they have been experiencing a great growth recently. The fundamental difference between conventional cigarettes and e-cigarettes can be seen not only in the absence of the characteristic smoke but also and above all in limiting exhaust emissions resulting from the burning tobacco and thus rapidly limiting the risk of developing cancer.

E-cigarettes have originated in China, where they were developed and subsequently patented. But what is an e-cigarette? Let’s have a detailed look at the composition of e-cigarettes.

E-cigarette works on the principle of heating a liquid filling compound (so called e-liquid), from which the nicotine is released and is then inhaled by a smoker. Cartridges contain various amounts of nicotine. There are also cartridges with no nicotine available, therefore it is often stated that e-cigarettes may help to quit smoking. In a situation where a heavy smoker begins with cartridges that contain a higher concentration of nicotine there may be a gradual reduction in nicotine concentrations down to its complete withdrawal. In the case of e-cigarette there is no usual burning, instead o fit there’s just an evaporation of the e-liquid. That’s why e-cigarettes are sometimes also called „a nicotine vaporizer“.

During the testing of e-cigarettes the presence of toxic substances has been repeatedly demonstrated: tobacco-specific nitrosamines, acetaldehyde, acetone, formaldehyde dietylen polyhalogenated hydrocarbon or glycol, albeit in very small quantities and very variable. The advantage, as we see it, may be extremly low exposure to carcinogens in comparison to other toxic substances contained in the smoke of traditional cigarettes. As a great advantage of e-cigarettes is considered less “harm” done by the cigarette fumes to the passive smokers.

As a negative aspect we can consider that there has not yet been a study elaborated that would describe the long-term use of e-cigarettes and their effects on human health.

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