The Design of Tobacco Tax Collecting system for Smoking Cessation in Korea

Korea has been implementing a pricing policy that significantly increases tobacco tax to lower the smoking rate. However, there is criticism that the corrective function of the tobacco tax does not work properly, and that only opportunistic behavior of tobacco manufacturers or distributors occurred. Therefore, the purpose of this study is to design a tobacco tax collecting system to enhance the corrective function of tobacco tax and to propose its effect. The study aims to design a tobacco tax collecting system and proposes a design of the process flow among the servers of the governmental tax authority, the servers of the credit card company and the terminal of the retailer, and the design of a credit card for tobacco purchase. In addition, the system design drawing is presented as a research methodology and the procedure of the work process of this system is presented. The tobacco tax collecting system can be expected to have the effect of correcting taxes and preventing the purchase of tobacco by adolescents. In particular, this system could be a way to increase the rate of quitting through tobacco tax settlement of employees, self-employed persons and pensioners. This study provides the policy implication of designing the tobacco tax collecting system in Korea and suggesting the effect of this system. Such a system can be said to be effective not only in Korea but also in countries around the world, to control tobacco consumption and to regulate and correct addictive drugs such as narcotics.