Cigarettes Tariff, Financial Returns, and Medical cost Recovery in Palestine

This study was to verify the ability of the tariff cigarettes between financial return and recover the cost of health treatment and in light of the cigarette tax system and the cost of diseases caused by smoking therapy, consists study population consisted of financial statements and publications issued by the Palestinian Central Bureau of Statistics of Health and the Palestinian Ministry of the Palestinian Ministry of Finance, where the researcher to choose the data published in the period between 2010 to 2014 and that the direct connection with the subject of study. In addition, the necessary collection of data for the purposes of the study of secondary sources which reference books and records and data cigarette tax department and the cost of diseases caused by smoking therapy, obtain the necessary financial data for tax cigarettes in Palestine of 2010 m - 2014 to check the extent of the contribution of the cigarette tax returns in achieving its objectives. The study found a range of results, including: • The cigarette tax help boost the public treasury revenue for the state. • The study showed that the cigarette tax collection operations carried out through the Israeli crossings and is converted to power through the clearing. • that the laws and regulations that govern and regulate smoking in need of application and some amendments, even conform and fit in with the Palestinian reality. • are not taken to the allocation of the cigarette revenue spending for the treatment of diseases caused by smoking. Qdechlst study and a set of recommendations including: • Promote awareness programs that limit the phenomenon of smoking and to focus on ways of Islamic education to be treated, which is an integrated and comprehensive ways and the balance between the internal control of the individual (self-education) and external control of the Promotion of Virtue and Prevention of Vice and the practice of governing authority for its role through the law. • the need to work on the related reduction of the phenomenon of smoking, exercise and inflict penalties for violators in order to reduce the phenomenon of smoking in all levels of law enforcement. • the need to be done to encourage programs that are developed by the Palestinian Ministry of Health for the reduction of the phenomenon of smoking and the development of its budget through cigarette revenue directly. • the need to download smoking corporate financial and moral responsibility for the diseases caused by smoking and to impose more taxes on them.