Abstract:
Czech Republic has relatively very high consumption of cigarettes per capita, and there is ongoing discussion about the height of the cigarette excise tax rates, so this paper evaluates the financial impact of smoking on the Czech state budget for one-year period. As a prerequisite, the mortality of both first-hand and second-hand smoking is computed using Smoking Attributable Fractions methodology. Following relevant literature, all the main costs and benefits caused by smoking to the budget were evaluated. These findings were computed for the Czech Republic, 2009: There were 20,693 deaths attributable to smoking. The costs to the state budget caused by smoking were estimated to 29,766 million CZK, whereas the benefits to 77,637 million CZK.
