Author/Editor | Štrukelj, Borut | |
Title | Pljučne bolezni in cigarete: ali trošarina pokrije zdravljenje? | |
Translated title | Lung diseases and smoking: does excise duty cover all health expences? | |
Type | članek | |
Vol. and No. | Letnik 64, št. 2 | |
Publication year | 2013 | |
Volume | str. 146-150 | |
ISSN | 0014-8229 - Farmacevtski vestnik | |
Language | slv | |
Abstract | Članek prikazuje izračun celotnih stroškov zdravljenja zaradi kajenja v republiki Sloveniji, porabo tobačnih izdelkov in vplačano trošarino ter DDV od tobačnih izdelkov. Na osnovi navedenih podatkov sklepamo, da bi trošarina z DDV od prodaje tobačnih izdelkov v celoti pokrila neposredne in posredne stroške zdravljenja, ki nastanejo kot posledica kajenja. Žal pa večino tako zbranih denarnih sredstev preide vsako leto v proračun RS, le mali del iz tako nabranih sredstev pa se nameni za zdravstvo.Article deals with the calculation of total lifetime costs for smoking in Slovenia and the economic impact of tobacco on excise duty and VAT. Based on the calculation we assume that the total amount of excise duty and VAT might cover the health costs of smoking. However, in reality, only a small portion of the collected tax and excise duty is directly available for health expences. | |
Keywords | tobak kajenje stroški zdravje trošarina |