Tobacco Tax

Excise Duty
A duty or tax levied on certain goods consumed within a country, such as alcoholic drinks and tobacco products, unlike customs duty which is levied on imports.
Repressive Tax
Repressive taxes, often called sin taxes, are designed to discourage certain activities rather than generate revenue. High tariffs and taxes on commodities such as tobacco and alcohol are examples of repressive taxes intended to reduce the consumption of these products by raising their prices.

Accounting Terms Lexicon

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