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).