Smoker and a Lot of Tax
Specially enacted the Article 1 of Tobacco Hazards Prevention Act is to prevent and control the hazards of tobacco in order to protect national health. There are multiple ways to achieve this goal and financial tools as one of it. Through the state levy tobacco health welfare surcharge together with the Alcohol and Tobacco Tax Law levy “tobacco tax” to use the burden of the obligation to pay the money in public law to suppress the consumption of tobacco products. This paper is based on the principle of fiscal democratic control, inspection on “tobacco tax” and “tobacco health welfare surcharge” for national “levy” and “use.” And discuss its legitimacy for long-term care of financial resources.