The subject matter challenged by the author of this paper relates to an old question of how ever growing excise taxes could secure the desired budgetary needs on the one hand and how it influences the condition of the tobacco producers and the consumption pattern at the same time on the other. In particular the author wanted to examine Poland’s government policy in this respect at the 2000 - 2010 period because at that time Poland’s government has increased the level of the excise taxes several times trying to meets its budgetary needs and trying to meet the UE regulations and requirements related to the desired taxes level just as well. The policy measures undertaken by the government had its negative impact on tobacco producers and the cigarette consumption pattern as well. The author has used his own methodology of data and opinion collection way via an interview system to enrich the official pool of statistical data and government opinion on the subject matter. The final opinion of the author based on the analyses of both the official data as well as on his own investigation has lead the author to the conclusion that Poland’s government excise taxes policy in that period although relatively successful with the respect to revenue collection nonetheless has had many negative effects with respect to tobacco industry, and the new consumption pattern. It has stimulated growth of grey economy, it has encouraged an increased smuggling cross borders and has encouraged middle and low income consumers to restructure their consumption patter in favor of low quality, health hazardous pattern.
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