{"title":"波兰医师和牙医协会关于创新烟草产品和电子烟的专家意见","authors":"L. Gruszczynski, Matuesz Zatoński, W. Zatoński","doi":"10.5114/jhi.2019.87839","DOIUrl":null,"url":null,"abstract":"This article is an amended version of the expert opinion dated 15 January 2019, prepared by the authors at the request of the Polish Chamber of Physicians and Dentists in response to the letter from the Ministry of Finance (no. PA5.8190.84.2018) regarding innovative tobacco products and electronic cigarettes. The article argues that the inclusion of both categories of products within the scope of excise duties is a rational regulatory solution. Such an approach allows for meeting not only the fiscal goal of excise taxation, but also the social goal in the area of public health protection (particularly with respect to adolescents).","PeriodicalId":301526,"journal":{"name":"Sociology of Innovation eJournal","volume":"17 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Expert Opinion for the Polish Chamber of Physicians and Dentists on Innovative Tobacco Products and Electronic Cigarettes\",\"authors\":\"L. Gruszczynski, Matuesz Zatoński, W. Zatoński\",\"doi\":\"10.5114/jhi.2019.87839\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This article is an amended version of the expert opinion dated 15 January 2019, prepared by the authors at the request of the Polish Chamber of Physicians and Dentists in response to the letter from the Ministry of Finance (no. PA5.8190.84.2018) regarding innovative tobacco products and electronic cigarettes. The article argues that the inclusion of both categories of products within the scope of excise duties is a rational regulatory solution. Such an approach allows for meeting not only the fiscal goal of excise taxation, but also the social goal in the area of public health protection (particularly with respect to adolescents).\",\"PeriodicalId\":301526,\"journal\":{\"name\":\"Sociology of Innovation eJournal\",\"volume\":\"17 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-06-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Sociology of Innovation eJournal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.5114/jhi.2019.87839\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Sociology of Innovation eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.5114/jhi.2019.87839","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Expert Opinion for the Polish Chamber of Physicians and Dentists on Innovative Tobacco Products and Electronic Cigarettes
This article is an amended version of the expert opinion dated 15 January 2019, prepared by the authors at the request of the Polish Chamber of Physicians and Dentists in response to the letter from the Ministry of Finance (no. PA5.8190.84.2018) regarding innovative tobacco products and electronic cigarettes. The article argues that the inclusion of both categories of products within the scope of excise duties is a rational regulatory solution. Such an approach allows for meeting not only the fiscal goal of excise taxation, but also the social goal in the area of public health protection (particularly with respect to adolescents).
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