Banca de DEFESA: Joedson de Souza Delgado

Uma banca de DEFESA de DOUTORADO foi cadastrada pelo programa.
STUDENT : Joedson de Souza Delgado
DATE: 29/07/2025
TIME: 18:00
LOCAL: A DEFINIR
TITLE:

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

KEY WORDS:

cigarettes; illicit trade; Laffer curve; National Tobacco Control Policy; optimal taxation.

PAGES: 172
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 analysis indicates that the implementation of minimum prices, the adoption of differentiated rates and taxation on manufacturers' profits are potentially effective strategies for 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, taxation and economic regulation favor public health, increase government revenues and have 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 AURÉLIO PEREIRA VALADÃO - FGV
Interno - 1549538 - OTHON DE AZEVEDO LOPES
Externo à Instituição - RODRIGO SENNE CAPONE - UDF