Banca de QUALIFICAÇÃO: Joedson de Souza Delgado

Uma banca de QUALIFICAÇÃO de DOUTORADO foi cadastrada pelo programa.
STUDENT : Joedson de Souza Delgado
DATE: 12/05/2025
TIME: 10:00
LOCAL: https://teams.microsoft.com/meet/2589738971969?p=S3V6E9SzLrxMsyosMq
TITLE:

Cigarette anti-smoking policy in Brazil: the search for an optimal taxation matrix  

KEY WORDS:

Cigarettes; Illicit trade; National Tobacco Control Policy; Smoking; Optimal taxation

PAGES: 179
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

Tobacco consumption is the main preventable cause of serious illness worldwide. The text analyzes tobacco consumption in Brazil and proposes an optimal tax matrix for cigarettes, considering the period from 2008 to 2019, based on concepts of extrafiscality and optimal taxation. The qualitative-quantitative study and integrative review used a hypothetical-deductive approach to examine the Laffer Curve and Multiobjective Optimization, with the aim of contributing to the National Tobacco Control Policy (PNCT), which aims to reduce the number of smokers and their effects on health. To this end, the research compiled secondary data from various sources for the period 2008 to 2019, including PETab 2008, PNS 2019, Vigitel Brazil 2006-2023, Estimativa 2023, Instituto de Efectividad Clínica y Sanitaria, Knust et al. ETCO, as well as information from Inca and other relevant data. The conclusion is that the application of minimum prices and diversified rates can be effective in reducing cigarette consumption. Despite the stability of demand, elements such as switching to other products and illegal trade affect the way consumers respond to price changes. In addition, tax regulation favors public health, increases government revenues and has a positive impact on the tobacco industry.

COMMITTEE MEMBERS:
Presidente - 154321 - ANTONIO DE MOURA BORGES
Externo à Instituição - Cleucio Santos Nunes - UCB
Externo à Instituição - Marcos Aurelio Pereira Valença - FGV
Interno - 1549538 - OTHON DE AZEVEDO LOPES
Externo à Instituição - RODRIGO SENNE CAPONE - UDF