Tobacco Tax Evasion and Avoidance in North Macedonia (2021)

Tobacco Tax Evasion and Avoidance in North Macedonia (2021)

This study analyzes the levels and types of tax avoidance and tax evasion behaviors of individual users of manufactured cigarettes (MC) and hand-rolled (HR) tobacco in North Macedonia, as well as identifies factors associated with these behaviors. The study uses novel data from the Survey on Tobacco Consumption in Southeastern European countries (STC-SEE).

Tobacco Tax Evasion and Avoidance in North Macedonia (2021) - download here.