Tobacco Illicit Trade in North Macedonia (2021)

Tobacco Illicit Trade in North Macedonia (2021)

Based on the survey data, the size and characteristics of tax evasion in manufactured cigarettes (MC) and hand-rolled cigarettes (HR) are estimated, followed by an empirical evaluation of possible factors affecting smokers’ probability of evading taxes. Hence, this study brings forward several key messages and policy recommendations for policy makers in North Macedonia.

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