An assessment of proposals for reforming the European union's tobacco tax directive

The European Union (EU) Beating Cancer Plan aims to reduce smoking prevalence to about 20 % by 2025 and to <5 % by 2040. As of 2023 prevalence was 24 %, indicating significant efforts are needed if the goals are to be reached. Excise taxes are one of the most effective and cost-effective tools to control tobacco and nicotine use. The EU governs tobacco excise tax policy across member states (MS) by the Tobacco Tax Directive (TTD), formally Council Directive 2011/64/. It outlines tobacco taxation requirements, including minimum tax rates. Previous studies showed that the TTD has met its objectives: health protection while ensuring the proper functioning of the EU internal market and securing tax revenue.