FISCAL AND NON-FISCAL ASPECTS OF EXCISE TAXATION OF E-CIGARETTE LIQUIDS AND NOVEL TOBACCO PRODUCTS

Abstract

The aim of the article is to analyse the fiscal and non-fiscal aspects of excise taxation of e-cigarette liquids and novel tobacco products in Poland in the years 2020-2024. The fiscal aspects were assessed by comparing excise revenues from e-cigarette liquids and novel tobacco products with revenues from excise duties on traditional tobacco products, as well as with total budget revenues from excise taxes. The non-fiscal aspects were evaluated on the basis of the results of a survey conducted among 102 respondents. The study focused on the role of taxation of these products in achieving the state’s health and social policy objectives.