CRES POLICIY BRIEF SENEGAL - RESEARCH PROJECT ON TOBACCO TAXATION IN

20.500.12592/dw1k6p

CRES POLICIY BRIEF SENEGAL - RESEARCH PROJECT ON TOBACCO TAXATION IN

9 Jul 2018

- the increase in the existing tax rates, in At the political level, the efforts made by the March 2009, with the abolition of the standard government can be analyzed through: category and the introduction of a minimum - the adoption by the Parliament in March of perception; 2014 of a law related to the manufacture, - in December 2012, the increase in the tax packaging, labeling, sale and use of t. [...] A NEGLIGIBLE CONTRIBUTION OF THE TOBACCO INDUSTRY TO THE NATIONAL ECONOMY The main actors of the tobacco industry in Se- wholesalers or distributors of tobacco products. [...] 2 3 In sum, the evolution of permanent and seaso- seasonal employment of the tobacco industry nal tobacco industry employement in Senegal with that of the industry as a whole highlights the reveals a clear downward trend over the past very small contribution of the tobacco industry to five years despite a slight recovery in the growth the overall employment of the industrial sector. [...] international standards, UEMOA guidelines and The Tax Administration will therefore be better the recommendations of the Technical Report of able to control the overall revenue situation and the WHO Tobacco Free Initiative. [...] The Tax Administration would then have to record the level of stocks in the manufacturing companies and distributors before the increase and could require the latter to pay the tax in case of difference.
Pages
4
Published in
Senegal