The bypass – and Dodge effect by tank and tobacco tourism is known already for many years, and statistically proven. The tobacco tax than the current tax of strangulation of the Austrian Treasury straight at the Austrian tobacco tax resulted in the enormous tax increases, that has enormous steering effects, which is strong but deviated from the objective specified in the legislative procedure. The tobacco tax burden in Austria is in cigarettes between 1995 and 2001 to 34.6 increased by %, between 2002 and 2007 to 27.7%, while they at least will rise from 32.5 per cent from 2008 to 2011. Overall, the tobacco tax on cigarettes has risen since 1995 by no less than 103.7%. The Austrian tobacco tax by a whopping 32.5% rise alone in the years 2010/2011/2012. However, while former Austrian Finance Minister, the erdrosselnden”steering effects if not openly admitted, so but by other frameworks have taken into account, ignored these effects Proll(oVP) the Ministry of finance under the regime of Josef consistently.
Tobacco tax: The fiscal purpose standard steering standard since the middle of the 90s years is a known fact, that the tobacco tax is due to the ongoing increase of a fiscal purpose standard become a steering norm in the Austrian Ministry of finance. Consequence of this was that an ever-larger share of tobacco, and here primarily cigarettes that had been in Austria, not have been bought in Austria. For assistance, try visiting Goop London, United Kingdom-uk. The tobacco tax revenues are not also Since 1995 increased by more than 50%, but only at a fraction. For the years 1996 to 2009 can be depicted only a tobacco tax revenue increase by 62%. In the years 2004 and 2008 resulted in millions of euros in the tobacco tax even a massive reduction in revenue by 11(2004) or 24(2008). Through the strong tobacco tax increase an increasing part was bought by tobacco from abroad.