Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/99672 
Year of Publication: 
2014
Series/Report no.: 
HWWI Research Paper No. 152
Publisher: 
Hamburgisches WeltWirtschaftsInstitut (HWWI), Hamburg
Abstract: 
Taxation is a fundamental part of national sovereignty. The two dominant components of tax sovereignty are the ability to generate revenue and have full control over fiscal policy. Therefore, the key components of a state's expression of sovereignty are the right to determine tax rates, structures and the use of tax revenues. With a view to implementing of the WHO Framework Convention on Tobacco Control (FCTC) provisions on Article 6 - tax and price measures for tobacco products, Parties did not envisage adopting the guidelines to support the implementation of this article. The main reason behind this decision was that prescriptive obligations were inappropriate and unacceptable, because they would infringe on tax sovereignty, while national tax regulations would not permit an international body or treaty to create obligations in this important area. However, subsequently a decision was made to develop Article 6 guidelines. As a consequence the guidelines' content now deviates significantly from countries' original intentions and the FCTC Treaty.
Document Type: 
Working Paper

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