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Maximizing Tobacco Tax Reform in Myanmar

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Maximizing Tobacco Tax Reform in Myanmar co ac Ta b x o T Better Health Better Higher Revenues Higher Tobacco-Related Diseases Maximizing Tobacco Tax Reform in Myanmar Policy recommendations from the Southeast Asia Tobacco Control Alliance (2017) Southeast Asia Tobacco Control Alliance Maximizing Tobacco Tax Reform in Myanmar Policy recommendations from the Southeast Asia Tobacco Control Alliance (2017) Prepare by Southeast Asia Tobacco Control Alliance (SEATCA) Any factual errors or omissions are unintentional. For any corrections, please contact SEATCA via email: [email protected]. © Southeast Asia Tobacco Control Alliance 2017 For more information, visit: www.seatca.org. Maximizing Tobacco Tax Reform in Myanmar 2017 1 Executive Summary Myanmar has attempted to reform tobacco tax policy since before 2011. In eect since 2016, the current Union Tax Law introduced a Specic Goods Tax to tackle the problem of transfer pricing. However, in comparison with the international best practices and the WHO FCTC Article 6 Guidelines, the tobacco tax system in Myanmar has inherent weakness that lead to tax avoidance by the industry. This is because the system is not the simplest due to dierent tax tiers while the tobacco rates as a percentage of retail price are low compared with other ASEAN countries. Therefore, the Southeast Asia Tobacco Control Alliance (SEATCA) would like to recommend Myanmar government to: Develop a long-term plan / road map to strengthen tobacco tax policy so that the government has a clear direction in obtaining higher revenue and reduce smoking prevalence in the country Collapse the tobacco tax tiers to be a uniform specic tax rate for all tobacco products, including introduce a comparable tax on cheroots and smokeless tobacco (to prevent tax avoidance by the industry and product substitution by consumers) Increase tax annually, at least as much as ination (7% in 2016) and income growth (6.5% GDP growth in 2016) or about 14% annual increase to make tobacco products less aordable especially among youth Impose authorization/licensing measure on manufactures and expanding it to wholesalers and retailer in the future to control the supply chain of tobacco business Strengthen the technology of scal markings and monitor the law compliance in the market to achieve higher revenue collection and prevent the illicit trade of tobacco products Regarding cheroots and smokeless tobacco products, SEATCA would like to recommend Myanmar government to: License cheroots and smokeless tobacco producers so that they will be required to pay tax. It will enable the government to control the business and labor of the industry Introduce higher tax rates on cheroots and smokeless tobacco. Ultimately the government should tax all types of tobacco products at the same rate to prevent the substitution of products Impose tax stamp measure and monitoring of tax stamp compliance on cheroots in the market to prevent illicit products Maximizing Tobacco Tax Reform in Myanmar 2017 2 I. Why Tobacco Tax? Tobacco taxation is a win-win for governments and timely for Sustainable Development Goals implementation! Because of its combined scal and public health benets, the World Bank, the World Health Organization, and many other experts recommend robust tobacco taxation. Win for Revenue: Higher tobacco taxes are benecial for the country’s revenues. According to the World Health Organization, by increasing cigarette taxes worldwide by US$1, an extra US$190 billion could be raised.1 Substantial tobacco tax increases will increase revenues even if consumption is reduced. This is in part because the reduction in demand is less than size of the tax increase, since addicted consumers respond relatively slowly to price rises. Win for Health: Higher taxes that lead to higher retail prices and make tobacco products less aordable will discourage tobacco use, improve health and productivity, reduce healthcare costs, and save lives. Higher tax revenues can also be used to fund health and social development programs. Source: The World Bank Group (http://www.worldbank.org/en/news/infographic/2017/05/31/stop-smoking-its-deadly-and-bad-for-the-economy) Win for Sustainable Development! In 2015, in adopting the 2030 Sustainable Development Agenda aimed at building an inclusive, sustainable, and resilient future for people and planet, the 193 United Nations member states, 2030 United Nations Agenda for including Myanmar, committed themselves to attaining 17 Sustainable Development Sustainable Development Goals (SDGs). Under SDG #3, which • 17 Sustainable Development commits governments to ensure health and wellbeing for all, the Goals (SDGs) WHO Framework Convention on Tobacco Control (FCTC) is • WHO FCTC is one of the four explicitly cited as one of the four means to achieve the health goal. Furthermore, since tobacco control is a cross-cutting means to achieve SDG3 development issue, implementing the WHO FCTC, particularly (ensure healthy lives and through increasing tobacco taxes, can also facilitate achieving promote well-being for all at other development goals. This is both opportune and timely for all ages) developing countries with limited nancial resources, such as Myanmar, to enable them to take local action towards achieving the SDG targets and securing a sustainable future for Myanmar by 2030. 1 World Health Organization. Available at: http://www.who.int/campaigns/no-tobacco-day/2017/event/en/ 3 Maximizing Tobacco Tax Reform in Myanmar 2017 Benets of tobacco taxation: country examples Evidence from Thailand: For Revenue! Thailand’s regular tobacco tax increases (Table 1) clearly led to a four-fold increase in revenues over time, while smoking prevalence declined (although over-all consumption remained stable). Table 1. Regular tax increases in Thailand, 1989-2016 Excise tax (%), cigarette sales, excise tax revenue and number of smokers Year Excise Tax Sales Excise Tax Revenue Price of cigarette* No Smoker Prevalence (million of Baht) Per Pack (Baht) (million) 1989 35-55 1,843 14,664 1990 55 1,941 15,461 1991 55 1,942 15,898 12.2 1992 55 1,983 15,438 12 1993 55 2,135 15,345 12 1994 60 2,328 20,002 15 1995 62 2,171 20,736 1996 68 2,463 24,092 18 12.5 1997 68 2,415 29,755 1998 68 28,692 1999 70 1,810 26,708 24 2000 71.5 1,826 28,110 28 2001 75 1,727 29,627 32 11.9 2002 75 1,716 31,247 2003 75 1,904 33,582 2004 75 2,110 36,326 11.3 22.98 2005 75 2,187 39,690 2006 79 1,793 35,646 42 10.8 2007 80 1,958 41,528 45 21.22 2008 80 1,837 40,489 45 2009 85 1,790 44,167 58 10.9 20.70 2010 85 1,800 53,381 58 2011 85 2,038 57,196 58 11.5 21.35 2012 87 2,130 59,914 65 2013 87 2,172 67,863 19.94 2014 87 2,003 61,000 65 11.4 20.7 2015 87 2,191 62,733 65 19.9 2016 90 1,963 65,438 86 Source: National Statistics Oce, ASH Thailand Maximizing Tobacco Tax Reform in Myanmar 2017 4 Benets of tobacco taxation: country examples Evidence from Philippines: For Health, For the Poor! In the Philippines, signicant increases in tobacco taxes gave poor families free access to healthcare. The government was able to pay for universal health insurance premiums for more poor families. From coverage of 5.2 million poor families in 2013, coverage was expanded to 14.7 million poor families in 2014 because of increased tobacco tax revenues. The Department of Health budget also increased from PHP 53 Billion in 2013 to PHP 148 Billion in 2017 mainly due to Sin Tax reforms. Figure 1. Allocation of Health Insurance Premiums from sin tax by the Philippines’ Government WIN FOR THE POOR National Government Allocation for Health Insurance Premiums for the Poor 50 43.9 $0.92 B 45 40 37.1 35.2 $0.82 B 35 $0.79 B 30 25 PHP 20 $0.30 B $0.30 B 15 12.5 $0.08 B $0.10 B 12.6 10 $0.01 B $0.01 B $0.06 B $0.01 B $0.01 B $0.02 B 5.0 4.5 5.0 $0.11 B3.5 $.08 B 5 2.9 3.5 0.5 0.5 0.5 0.5 0.8 $0.10 B 0 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 Source: PhilHealth, DOH, GAA As a result, the excise revenue from tobacco has substantially contributed to the Department of Health budget which increased from 53 billion PHP in 2013 to 148 billion PHP in 2017. Figure 2. Philippines Department of Health Budget from 2010 to 2017 WIN FOR PUBLIC HEALTH Department of Health budget highest in 2015 DOH-OSEC + NHIP Budget 2010-2017(in Billion PhP) The DOH Budget increased from P53 160 148 Billion in 2013 to P 148 140 123 120 Billion in 2017 mainly 100 84 87 due to Sin Tax 80 53 60 42 32 40 25 20 0 Source: 2010 2011 2012 2013 2014 2015 2016 2017 Department of Health Philippines, 2017 5 Maximizing Tobacco Tax Reform in Myanmar 2017 Benets of tobacco taxation: country examples Evidence from Africa: For Tax Administration In Kenya’s experience, revenue gains from tobacco tax increases can also be utilized for strengthening tax administration, thereby reducing illicit tobacco trade and improving revenue collections. 56% increase in legitimate cigarette and cigar sales from 2013 to 2014. 45% increase in tax compliance in 2014. Tobacco excise tax revenue increased by 19.9% from 2013 to 2015. Beer and wine/spirits excise tax collection increased by 15.6% and 102.5%, respectively, from 2013 to 2015.
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