The Smoking Fiscal Space in Cuba

Abstract

Smoking is one of the most researched risk factor around the world. This is because the bad consequences of smoking over life quality given by the morbidity and the mortality attributable to smoking. One of the main points to make stronger the smoking control is the use of the fiscal policy specially the tributary one. The implementation of effectives fiscals policy to smoking control must begin in the full understand about smoking impact over the society, the health and the economy. Several Cuban researcher had written about smoking epidemiologic consequences but the author who had written about the fiscal consequences attributable to smoking in Cuba are few and the researches too. That’s why this paper looks for describing the smoking fiscal space in Cuba. In Cuba smoking reduces the potential possibilities to obtain tributaries income from taxes over salaries because of the labor productivity lose, increase the spends from Public Health and Social Security and create serious uncertain about the foreign tobacco trade to finances the international currency needs from the tobacco sector and the induced needs from smoking to the Public Health.