‫ﺿﺮاﺋﺐ ﺗﺒﻎ أﻋﻠﻰ ﺗﺨﻔﺾ ﻣﻦ إﺳﺘﻌﻤﺎل اﻟﺘﺒﻎ‬ ‫‪-‬‬ ‫‪1‬‬

‫ﺿﺮاﺋﺐ ﺗﺒﻎ أﻋﻠﻰ ﺗﺨﻔﺾ ﻣﻦ إﺳﺘﻌﻤﺎل اﻟﺘﺒﻎ‬

‫"اﻟﻄﺮﻳﻖ اﻷآﺜﺮ ﻓﺎﻋﻠﻴﺔ ﻟﺮدع اﻷﻃﻔﺎل ﻋﻦ اﻟﻤﻮاﻓﻘﺔ ﻋﻠﻰ اﻟﺘﺪﺧﻴﻦ هﻲ ﺑﺄن ﺗﺮﻓﻊ اﻟﻀﺮاﺋﺐ ﻋﻠﻰ اﻟﺘﺒﻎ‪ .‬ﻳﻤﻨﻊ‬
‫اﻟﺜﻤﻦ اﻟﺒﺎهﺾ ﺑﻌﺾ اﻷﻃﻔﺎل واﻟﻤﺮاهﻘﻴﻦ ﻣﻦ اﻟﺒﺪء وﻳﺸﺠﻊ أوﻟﺌﻚ اﻟﺬﻳﻦ ﻳﺪﺧﻨﻮن ﻟﺘﺨﻔﻴﺾ إﺳﺘﻬﻼآﻬﻢ"‪.‬‬
‫‪ -‬اﻟﺒﻨﻚ اﻟﺪوﻟﻲ‪ ،‬آﺒﺢ اﻟﻮﺑﺎء‪1999 ،‬‬

‫ﺿﺮاﺋﺐ اﻟﺘﺒﻎ اﻟﻤﺘﺰاﻳﺪة هﻲ ﻓﻮز و ﻣﻜﺴﺐ ﻟﻠﺤﻜﻮﻣﺎت‪:‬‬

‫ﻣﻜﺎﺳﺐ اﻟﺼﺤﺔ اﻟﻌﺎﻣﺔ ‪ -‬ﻓﺮض ﺿﺮﻳﺒﺔ أﻋﻠﻰ ﻋﻠﻰ اﻟﺘﺒﻎ ﺗﺴﺎﻋﺪة ﻋﻠﻰ ﻣﻨﻊ اﻷﻃﻔﺎل ﻣﻦ ﺑﺪء اﻟﺘﺪﺧﻴﻦ وﺗﺸﺠﻊ اﻟﻤﺪﺧﻨﻴﻦ ﻋﻠﻰ‬ ‫•‬
‫اﻹﻗﻼع‪ ،‬وهﻜﺬا ﺗﺨﻔﺾ ﻧﺴﺒﺔ اﻟﺨﺴﺎﺋﺮ اﻟﻔﻈﻴﻌﺔ اﻟﺘﻲ ﺗﻠﺤﻖ ﺑﺎﻟﺼﺤﺔ اﻟﻌﺎﻣﺔ ﻧﺘﻴﺠﺔ ﻹﺳﺘﻌﻤﺎل اﻟﺘﺒﻎ‪.‬‬

‫ﻣﻜﺴﺐ ﻣﺎﻟﻲ ‪ -‬ﻋﻠﻰ اﻟﺮﻏﻢ ﻣﻦ اﻹﻧﺨﻔﺎض اﻟﺤﺘﻤﻲ ﻓﻲ إﺳﺘﻌﻤﺎل اﻟﺘﺒﻎ‪ ،‬ﻓﺈن زﻳﺎدات ﻓﻲ ﺿﺮﻳﺒﺔ اﻟﺘﺒﻎ ﺗﺪر دﺧﻞ هﺎم ﻟﻠﺤﻜﻮﻣﺎت‬ ‫•‬
‫ﻟﺘﻤﻮﻳﻞ ﻣﺸﺎرﻳﻊ ﻣﻬﻤﺔ‪ .‬ﺑﺎﻹﺿﺎﻓﺔ اﻟﻰ أن اﻟﺘﺨﻔﻴﺾ ﻓﻲ ﻣﻌﺪﻻت اﻟﺘﺪﺧﻴﻦ ﻳﺆدي إﻟﻰ أﻳﻀﺎ ﺗﺨﻔﻴﺾ ﻓﻲ رﻋﺎﻳﺔ ﺻﺤﻴﺔ ﻣﺘﻌﻠﻘﺔ ﺑﺎﻟﺘﺒﻎ و‬
‫اﻟﺘﻜﻠﻔﺔ اﻟﻌﺪﻳﺪة اﻟﺘﻲ ﺗﺘﺤﻤﻠﻬﺎ اﻟﺤﻜﻮﻣﺎت وداﻓﻌﻲ اﻟﻀﺮاﺋﺐ‪.‬‬

‫اﻟﺴﺠﺎﺋﺮ ﺗﻌﺪ أآﺜﺮ اﻷﻧﻮاع إﺳﺘﻬﻼآﺎ ﺑﻴﻦ ﻣﻨﺘﺠﺎت اﻟﺘﺒﻎ ﻓﻲ اﻟﻌﺎﻟﻢ؛ ﻟﺬا اﻟﺒﺆرة آﺎﻧﺖ ﻣﺮﺗﻜﺰة ﺑﺸﻜﻞ آﺒﻴﺮ ﻋﻠﻰ اﻟﻀﺮاﺋﺐ وﺳﻌﺮ اﻟﺴﺠﺎﻳﺮ‪ .‬ﻋﻠﻰ‬
‫أﻳﺔ ﺣﺎل‪ ،‬اﻟﺪﻟﻴﻞ أﻳﻀﺎ ﻳﺸﻴﺮ ﺑﺄن اﻟﺰﻳﺎدات ﻓﻲ اﻟﻀﺮاﺋﺐ ﻋﻠﻰ ﻣﻨﺘﺠﺎت اﻟﺘﺒﻎ اﻷﺧﺮى ﺗﺨﻔﺾ ﻣﻦ اﻹﺳﺘﻌﻤﺎل أﻳﻀﺎ‪ .‬ﻣﻦ اﻟﻤﻬﻢ ﺑﺄن اﻟﻀﺮاﺋﺐ‬
‫ﺗﻜﻮن ﻣﺘﺰاﻳﺪة ﻋﻠﻰ آﻞ ﻣﻨﺘﺠﺎت اﻟﺘﺒﻎ‪ ،‬ﻣﺜﻞ اﻟﺒﻴﺪﻳﺲ‪ ،‬و ﻣﻀﻎ اﻟﺘﺒﻎ )ﺑﻼ دﺧﺎن(‪ ،‬و ﻟﺴﻴﺠﺎر‪ ،‬واﻟﺦ‪.‬‬

‫ﺑﺎﻟﺮﻏﻢ ﻣﻦ أن ﻧﺴﺒﺔ ﺿﺮﻳﺒﺔ اﻟﺘﺒﻎ ﺗﺘﻔﺎوت ﺑﻴﻦ اﻟﺒﻠﺪان‪ ،‬ﻓﺈن اﻟﺴﻌﺮ اﻟﻌﺎم وﻗﺎﺑﻠﻴﺔ ﺗﺤﻤﻞ ﻣﻨﺘﺠﺎت اﻟﺘﺒﻎ ﺗﺸﻜﻼن أآﺜﺮ أهﻤﻴﺔ‪ .‬رﻓﻊ أﺳﻌﺎر اﻟﻤﻨﺘﺞ‬
‫ﺑﺸﻜﻞ ﻋﺎم ﻣﻦ ﺧﻼل ﺿﺮاﺋﺐ اﻟﺘﺒﻎ اﻟﻤﺘﺰاﻳﺪة ﺗﺠﻌﻞ ﻣﻨﺘﺠﺎت اﻟﺘﺒﻎ أﻗﻞ رﺧﺼﺎ وﺑﺘﺎﻟﻲ ﺗﺨﻔﺾ اﻹﺳﺘﻬﻼك‪ .‬و ﺑﺄﺧﺬ ﺧﻄﻮة ﻟﻸﻣﺎم‪ ،‬ﻓﺈن اﻟﺒﻠﺪان‬
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‫ﻳﺠﺐ ﻋﻠﻴﻬﺎ أن ﺗﻔﻬﺮس ﻧﺴﺐ ﺿﺮﻳﺒﺔ اﻟﺘﺒﻎ و ﺗﺮﺑﻄﻬﺎ ﺑﺎﻟﺘﻀﺨﻢ ﻟﻠﺴﻤﺎح ﻟﻠﻘﻴﻤﺔ ﺑﻤﻮاآﺒﺔ إﻗﺘﺼﺎد اﻟﺒﻼد‪.‬‬

‫ﺑﺎﺧﺬ اﻟﺪﻟﻴﻞ ﻣﻦ ﺣﻮل اﻟﻌﺎﻟﻢ ﻻ ﻳﻤﻜﻦ أن ﻳﻜﻮن أآﺜﺮ وﺿﻮﺣﺎ‬

‫ﺑﺤﺚ إﻗﺘﺼﺎدي ﺑﺸﺄن اﻟﺰﻳﺎدات ﻓﻲ ﺿﺮﻳﺒﺔ اﻟﺘﺒﻎ و أﻧﻬﺎ ﺗﺨﻔﺾ اﻹﺳﺘﻬﻼك‬

‫و ّﺛﻘﺖْ اﻟﺪراﺳﺎت اﻹﻗﺘﺼﺎدﻳﺔ اﻟﻌﺪﻳﺪة ﺑﺄن ﺿﺮﻳﺒﺔ اﻟﺘﺒﻎ أو زﻳﺎدات اﻟﺴﻌﺮ ﻳﺨﻔﻀﺎن إﺳﺘﻌﻤﺎل اﻟﺘﺒﻎ ﻋﻨﺪ آﻞ ﻣﻦ اﻟﺒﺎﻟﻐﻴﻦ واﻟﺸﺒﺎب‪ .‬ﻣﻦ ﺣﻴﺚ‬
‫ﺗﺪﺧﻴﻦ اﻟﺴﺠﺎﺋﺮ‪ ،‬ﻓﺈن اﻹﺟﻤﺎع اﻟﻌﺎم ﻳﺸﻴﺮ اﻟﻰ أن ذﻟﻚ ﻳﺤﺪث ﻋﻨﺪ زﻳﺎدة ﻟﻜﻞ ‪ 10‬ﺑﺎﻟﻤﺎﺋﺔ ﻓﻲ اﻟﺴﻌﺮ اﻟﺤﻘﻴﻘﻲ ﻟﻠﺴﺠﺎﺋﺮ‪:‬‬
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‫ﻳﺨﻔﺾ إﺳﺘﻬﻼك اﻟﺴﺠﺎﻳﺮ ﺑﺸﻜﻞ ﻋﺎم و ﺑﻨﺴﺒﺔ ﺗﻘﺎرب ﺛﻼﺛﺔ إﻟﻰ ﺧﻤﺴﺔ ﺑﺎﻟﻤﺎﺋﺔ‪.‬‬ ‫•‬
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‫ﻳﺨﻔﺾ ﻋﺪد اﻟﺸﺎب اﻟﻤﺪﺧﻨﻴﻦ ﺑﻨﺴﺒﺔ ‪ 3.5‬ﺑﺎﻟﻤﺎﺋﺔ‪.‬‬ ‫•‬

‫‪3‬‬ ‫ﻳﺨﻔﺾ ﻋﺪد اﻷﻃﻔﺎل اﻟﺬﻳﻦ ﻳﺪﺧﻨﻮن ﺑﻨﺴﺒﺔ ﺳﺘﺔ اﻟﻰ ﺳﺒﻌﺔ ﺑﺎﻟﻤﺎﺋﺔ‪.‬‬ ‫•‬

‫إن اﻹﻧﺨﻔﺎض اﻟﻼﺣﻖ ﻓﻲ إﺳﺘﻌﻤﺎل اﻟﺘﺒﻎ ﺑﺴﺒﺐ ﺿﺮاﺋﺐ اﻟﺘﺒﻎ اﻟﻤﺘﺰاﻳﺪة هﻮ ﻧﺘﻴﺠﺔ ﻟﺜﻼﺛﺔ ردود ﺳﻠﻮآﻴﺔ رﺋﻴﺴﻴﺔ‪:‬‬

‫اﻟﺘﻮﻗﻒ ﺑﻴﻦ ﻣﺴﺘﻌﻤﻠﻲ اﻟﺘﺒﻎ اﻟﺤﺎﻟﻴﻴﻦ‬ ‫•‬

‫ﻣﻨﻊ اﻟﺒﺪء وإﻋﺎدة اﻟﺒﺪء ﺑﻴﻦ اﻟﻤﺴﺘﻌﻤﻠﻴﻦ اﻟﻤﺤﺘﻤﻠﻴﻦ ﻟﻠﺘﺒﻎ‬ ‫•‬

‫• اﻟﺘﺨﻔﻴﺾ ﻓﻲ آﺜﺎﻓﺔ اﻹﺳﺘﻌﻤﺎل ﺑﻴﻦ اﻟﻤﺴﺘﻌﻤﻠﻴﻦ اﻟﻤﺴﺘﻤﺮﻳﻦ‬

‫اﻷﺳﻌﺎر اﻷﻋﻠﻰ هﻲ ﻓﻌّﺎﻟﺔ ﺟﺪا ﻓﻲ ﺗﺨﻔﻴﺾ اﻟﺘﺪﺧﻴﻦ ﺑﻴﻦ اﻟﺴﻜﺎن اﻟﻌﺮﺿﺔ اﻟﻀﻌﻔﺎء‪ ،‬ﻣﺜﻞ اﻟﻨﺴﺎء اﻟﺤﺒﻠﻰ واﻟﺸﺒﺎب وﻣﺪﺧﻨﻮ اﻟﺪﺧﻞ اﻟﻤﻨﺨﻔﺾ‬
‫واﻷﻗﻠﻴﺎت اﻟﻌﺮﻗﻴﺔ‪.‬‬

‫ﺑﺤﺚ ﻣﻦ اﻟﺪول اﻟﻨﺎﻣﻴﺔ‬

‫ﻓﻲ اﻟﺪول اﻟﻨﺎﻣﻴﺔ‪ ،‬وﺟﺪت دراﺳﺎت ﻣﺴﺘﻘﻠﺔ واﻟﺘﻲ إﺳﺘﻌﻤﻠﺖ ﻃﺮق ﻣﺨﺘﻠﻔﺔ وﻣﺠﻤﻮﻋﺎت ﺑﻴﺎﻧﻴﺔ‪ ،‬وﺟﺪت ﺑﺈﺛﺒﺎت أن ﺗﻠﻚ أﺳﻌﺎر اﻟﺴﺠﺎﻳﺮ اﻟﻌﺎﻟﻴﻪ‬
‫ﺗﺨﻔﺾ ﻣﻦ ﺗﺪﺧﻴﻦ اﻟﺴﺠﺎﺋﺮ ‪ . 4‬وﺟﺪت دراﺳﺎت اﻟﺒﺤﺚ ﺑﺄن ‪ 10‬ﺑﺎﻟﻤﺎﺋﺔ زﻳﺎدة ﻓﻲ اﻟﺴﻌﺮ اﻟﺤﻘﻴﻘﻲ ﻟﻤﻨﺘﺠﺎت اﻟﺘﺒﻎ ﺗﺆدي إﻟﻰ اﻟﺘﺎﻟﻲ‪:‬‬

‫‪www.tobaccofreecenter.org‬‬
 ‫ﺿﺮاﺋﺐ ﺗﺒﻎ أﻋﻠﻰ ﺗﺨﻔﺾ ﻣﻦ إﺳﺘﻌﻤﺎل اﻟﺘﺒﻎ‬ ‫‪-‬‬ ‫‪2‬‬

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‫ﻓﻲ اﻟﺒﺮازﻳﻞ‪ ،‬إﺳﺘﻬﻼك اﻟﺴﺠﺎﺋﺮ اﻟﻌﺎم ﺳﻴﺨﻔﺾ ﺑﺤﺪود ‪ 2‬ﺑﺎﻟﻤﺎﺋﺔ ﻓﻲ اﻷﺟﻞ اﻟﻘﺼﻴﺮ‪ ،‬وﺑﺤﺪود ‪ 8‬ﺑﺎﻟﻤﺎﺋﺔ ﻓﻲ اﻟﻤﺪى اﻟﺒﻌﻴﺪ‪.‬‬ ‫•‬

‫ﻓﻲ اﻟﺒﻠﺪان اﻵﺳﻴﻮﻳﺔ اﻟﺠﻨﻮﺑﻴﺔ اﻟﺸﺮﻗﻴﺔ ﻟﺒﺎﻧﻐﻼدش‪ ،‬وأﻧﺪوﻧﻴﺴﻴﺎ‪ ،‬واﻟﻨﻴﺒﺎل‪ ،‬و ﺳﺮﻳﻼﻧﻜﺎ‪ ،‬وﺗﺎﻳﻠﻨﺪ‪ ،‬إن إﺳﺘﻬﻼك اﻟﺴﺠﺎﺋﺮ اﻟﻌﺎم ﻓﻲ‬ ‫•‬
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‫اﻟﻤﻨﻄﻘﺔ ﺳﻴﻨﺤﻔﺾ ﺑـﻨﺴﺒﺔ ‪ 6‬إﻟﻰ ‪ 9‬ﺑﺎﻟﻤﺎﺋﺔ ‪, 4‬‬
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‫ﻓﻲ اﻟﻤﻜﺴﻴﻚ‪ ،‬إن إﺳﺘﻬﻼك اﻟﺘﺒﻎ اﻟﻌﺎم ﺳﻴﺨﻔﺾ ﺑﻨﺴﺒﺔ ‪ 1.1‬ﺑﺎﻟﻤﺎﺋﺔ ﻓﻲ اﻷﺟﻞ اﻟﻘﺼﻴﺮ‪ ،‬و‪ 7.3‬ﺑﺎﻟﻤﺎﺋﺔ ﻋﻠﻰ اﻟﻤﺪى اﻟﺒﻌﻴﺪ‪, 4 .‬‬ ‫•‬
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‫ﻓﻲ ﺟﻨﻮب أﻓﺮﻳﻘﻴﺎ‪ ،‬اﻟﻄﻠﺐ اﻟﻌﺎم ﻋﻠﻰ اﻟﺴﺠﺎﺋﺮ ﺳﻴﻬﺒﻂ ﺑﻨﺴﺒﺔ ‪ 8.1‬إﻟﻰ ‪ 13.9‬ﺑﺎﻟﻤﺎﺋﺔ ‪,4‬‬ ‫•‬

‫اﻹﺳﺘﻨﺘﺎﺟﺎت اﻟﺨﺒﺮاء ﺑﺸﺄن أﺳﻌﺎر اﻟﺘﺒﻎ وﻣﺴﺘﻮﻳﺎت اﻹﺳﺘﻌﻤﺎل‬

‫اﻟﺨﺒﺮاء اﻟﻤﻮﺛﻮﻗﻮن ﻣﻦ ﺣﻮل اﻟﻌﺎﻟﻢ إﺳﺘﻨﺘﺠﻮا ﻣﺘﻔﻘﻴﻦ ﺑﺄن رﻓﻊ ﺿﺮاﺋﺐ اﻟﺘﺒﻎ ﻳﺨﻔﺾ إﺳﺘﻌﻤﺎل اﻟﺘﺒﻎ ﺑﺸﻜﻞ ﻓﻌﺎل‪.‬‬

‫• "ﻓﻲ ﺗﻘﺮﻳﺮهﺎ ﻟﺴﻨﺔ ‪ ،2007‬إﻧﻬﺎء ﻣﺸﻜﻠﺔ اﻟﺘﺒﻎ‪ :‬ﻓﻲ ﻃﺒﻌﺔ ﻣﻮﺣﻬﺔ ﻟﻸﻣﺔ‪ ،‬ﺗﻮﺻﻲ اﻷآﺎدﻳﻤﻴﺔ اﻟﻮﻃﻨﻴﺔ اﻷﻣﺮﻳﻜﻴﺔ‬
‫ﻟﻤﻌﻬﺪ ﻋﻠﻮم اﻟﻄﺐ ﺑﺄن رﻓﻊ اﻟﻀﺮﻳﺒﺔ اﻟﻤﻔﺮوﺿﺔ ﻋﻠﻰ اﻟﺴﺠﺎﺋﺮ ﻓﻲ اﻟﻮﻻﻳﺎت ذات اﻟﻨﺴﺐ اﻟﻤﻨﺨﻔﻀﺔ و اﻟﻰ ﺟﺎﻧﺐ‬
‫ﺿﺮﻳﺒﺔ اﻟﺴﺠﺎﺋﺮ اﻹﺗﺤﺎدﻳﺔ ورﺑﻂ ﻓﻬﺮﺳﺘﻬﺎ ﺑﺎﻟﺘﻀﺨﻢ‪ ،‬و ذﻟﻚ ﻟﺨﻔﺾ إﺳﺘﻬﻼك اﻟﺴﺠﺎﺋﺮ وﻟﺘﻮﻓﻴﺮ اﻟﻤﺎل ﻟﻠﺴﻴﻄﺮة ﻋﻠﻰ‬
‫ن ﻟﻪ أهﺪاف ﺛﻨﺎﺋﻴﺔ ﺑﺨﻔﺾ اﻹﺳﺘﻬﻼك‬ ‫اﻟﺘﺒﻎ‪ .‬و ﻳﺬآﺮ اﻟﺘﻘﺮﻳﺮ ﺑﺄن‪" ،‬اﻟﺰﻳﺎدة ﻓﻲ ﺿﺮﻳﺒﺔ اﻟﻤﻔﺮوﺿﺔ اﻹﺗﺤﺎدﻳﺔ ﺳَﻴﻜﻮ ُ‬
‫وﺗﻮﻓﻴﺮ أﻣﻮال أآﺜﺮ ﻟﺪﻋﻢ ﺑﺮاﻣﺞ اﻟﺴﻴﻄﺮة ﻋﻠﻰ اﻟﺘﺒﻎ‪" ،‬وهﻜﺬا" ﻓﺎﻟﻠﺠﻨﺔ ﺗﻌﺘﻘﺪ ﺑﺄن ﻧﺴﺒﺔ ﺿﺮﻳﺒﺔ اﻟﺘﺒﻎ اﻹﺗﺤﺎدﻳﺔ‬
‫‪9‬‬
‫ﻞ ﻋﻠﺒﺔ …"‬ ‫اﻟﻤﻔﺮوﺿﺔ ﻳﺠﺐ أن ﺗﺰاد ﺟﻮهﺮﻳﺎ ‪ -‬ﺑﻤﺎ ﻻ ﻳﻘﻞ ﻋﻦ ‪ $1.00‬ﻟﻜ ّ‬

‫• ﺗﻘﺮﻳﺮ اﻟﺒﻨﻚ اﻟﺪوﻟﻲ ‪ 1999‬ﻟﺴﻨﺔ آﺒﺢ وﺑﺎء اﻟﺘﺒﻎ‪ :‬ﻗﻴﻤﺖ اﻟﺤﻜﻮﻣﺎت وإﻗﺘﺼﺎدﻳﺎت اﻟﺴﻴﻄﺮة ﻋﻠﻰ اﻟﺘﺒﻎ اﻟﺒﺤﺚ اﻟﺤﺎﻟﻲ‬
‫ﺑﻌﻨﺎﻳﺔ واﻟﺒﻴﺎﻧﺎت‪ ،‬ﺣﻮل اﻟﻌﺎﻟﻢ‪ ،‬وإﺳﺘﻨﺘﺠﺖ ﺑﺄن " اﻟﻄﺮﻳﻖ اﻷآﺜﺮ ﻓﺎﻋﻠﻴﺔ ﻟﺮدع اﻷﻃﻔﺎل ﻣﻦ اﻟﻤﻮاﻓﻘﺔ ﻋﻠﻰ اﻟﺘﺪﺧﻴﻦ‬
‫ﻳﻜﻮن ﺑﺮﻓﻊ اﻟﻀﺮاﺋﺐ ﻋﻠﻰ اﻟﺘﺒﻎ‪ .‬ﻳﻤﻨﻊ اﻟﺜﻤﻦ اﻟﺒﺎهﺾ ﺑﻌﺾ اﻷﻃﻔﺎل واﻟﻤﺮاهﻘﻴﻦ ﻣﻦ اﻟﺒﺪء وﻳﺸﺠﻊ أوﻟﺌﻚ اﻟﺬﻳﻦ‬
‫‪10‬‬
‫ﻳﺪﺧﻨﻮن ﻟﺘﺨﻔﻴﺾ إﺳﺘﻬﻼآﻬﻢ‪".‬‬

‫• ﺗﻘﺮﻳﺮ وزﻳﺮ اﻟﺼﺤﺔ اﻷﻣﺮﻳﻜﻲ ﻟﺴﻨﺔ ‪ ،2000‬ﺧﻔﺾ إﺳﺘﻌﻤﺎل اﻟﺘﺒﻎ‪ ،‬وﺟﺪ أن زﻳﺎدة ﺳﻌﺮ ﻣﻨﺘﺠﺎت اﻟﺘﺒﻎ ﺗﻨﻘﺺ‬
‫إﻧﺘﺸﺎر إﺳﺘﻌﻤﺎل اﻟﺘﺒﻎ‪ ،‬ﺧﺼﻮﺻﺎ ﺑﻴﻦ اﻷﻃﻔﺎل واﻟﺸﺒﺎب‪ ،‬وﺑﺄن اﻟﺰﻳﺎدات اﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ اﻟﺘﺒﻎ ﺗﺆدي إﻟﻰ "ﺗﺤﺴﻴﻨﺎت‬
‫ﺻﺤﻴﺔ آﺒﻴﺮة ﻋﻠﻰ اﻟﻤﺪى اﻟﻄﻮﻳﻞ‪ ".‬ﻣﺮاﺟﻌﺘﻬﺎ ﻟﻠﺒﺤﺚ اﻟﺠﺎري أدى اﻟﻰ اﻹﺳﺘﻨﺘﺎج ﺑﺄن ﺿﺮاﺋﺐ اﻟﺘﺒﻎ اﻟﻤﺘﺰاﻳﺪة هﻲ‬
‫‪11‬‬
‫إﺣﺪى أآﺜﺮ اﻹﺳﺘﺮاﺗﻴﺠﻴﺎت ﻓﺎﻋﻠﻴﺔ ﻟﻤﻨﻊ و اﻟﺴﻴﻄﺮة ﻋﻠﻰ اﻟﺘﺒﻎ‪.‬‬

‫• ﻣﺤﻠﻠﻲ ﺻﻨﺎﻋﺔ اﻟﺘﺒﻎ ﻟﺪى اﻟـ وول ﺳﺘﺮﻳﺖ ﻋﺮﻓﻮا و ﻟﻤﺪة ﻃﻮﻳﻠﺔ اﻟﺪور اﻟﻘﻮي ﻟﺰﻳﺎدة اﻟﻀﺮاﺋﺐ ﻋﻠﻰ اﻟﺴﺠﺎﺋﺮ‬
‫وارﺗﻔﺎع أﺳﻌﺎر اﻟﺴﺠﺎﺋﺮ و اﻟﺘﻲ ﺗﻠﻌﺐ ﻓﻲ ﺗﺨﻔﻴﺾ ﻣﺴﺘﻮﻳﺎت اﻟﺘﺪﺧﻴﻦ اﻷﻣﺮﻳﻜﻴﺔ‪ .‬ﻋﻠﻰ ﺳﺒﻴﻞ اﻟﻤﺜﺎل ‪ ،‬ﻓﻲ ﺗﺤﻠﻴﻞ‬
‫ﻟﻠﺤﺴﺎﺳﻴﺔ ﻓﻲ دﻳﺴﻤﺒﺮ ﻟﺴﻨﺔ ‪ 1998‬ﺑﺸﺄن ﻣﺮوﻧﺔ اﻟﺴﺠﺎﺋﺮ اﻟﺴﻌﺮﻳﺔ و اﻟﺘﻰ ﻗﺎﻣﺖ ﺑﻪ ﺷﺮآﺔ آﺮﻳﺪﻳﺖ ﺳﻮﻳﺰ ﻓﻴﺮﺳﺖ‬
‫ﺑﻮﺳﺘﻮن إﺳﺘﻘﺮت ﻋﻠﻰ ﺗﺨﻤﻴﻦ "ﻣﺤﺎﻓﻆ" ﻣﻔﺎدﻩ أن إﺳﺘﻬﻼك اﻟﺴﺠﺎﺋﺮ ﺳﻴﻬﺒﻂ ﺑﺄرﺑﻌﺔ ﺑﺎﻟﻤﺎﺋﺔ ﻟﻜﻞ ‪ 10‬ﺑﺎﻟﻤﺎﺋﺔ زﻳﺎدة‬
‫ﻓﻲ اﻟﺴﻌﺮ‪.‬‬

‫• ﻓﻲ ﺗﻘﺮﻳﺮهﺎ ﻟﺴﻨﺔ ‪ ،1998‬أﺗﺨﺎذ إﺟﺮاء ﻟﺨﻔﺾ إﺳﺘﻌﻤﺎل اﻟﺘﺒﻎ‪ ،‬إﺳﺘﻨﺘﺠﺖ اﻷآﺎدﻳﻤﻴﺔ اﻟﻮﻃﻨﻴﺔ ﻟﻤﻌﻬﺪ ﻋﻠﻮم اﻟﻄﺐ‬
‫"ﺑﺄن أآﺜﺮ ﻃﺮﻳﻘﺔ ﻣﺒﺎﺷﺮة و ﻓﺮﻳﺪة وﻣﻮﺛﻮﻗﺔ ﻟﺨﻔﺾ اﻹﺳﺘﻬﻼك هﻲ ﺑﺰﻳﺎدة ﺳﻌﺮ ﻣﻨﺘﺠﺎت اﻟﺘﺒﻎ‪ ،‬وﺑﻬﻜﺬا ﻳُﺸﺠّﻊ‬
‫‪12‬‬
‫اﻟﺘﻮﻗﻒ وﻳﺨﻔﺾ ﻣﺴﺘﻮى ﺑﺪء إﺳﺘﻌﻤﺎل اﻟﺘﺒﻎ‪".‬‬

‫• ﻟﺠﻨﺔ اﻟﺨﺒﺮة اﻟﻮﻃﻨﻴﺔ ﻟﻤﻌﻬﺪ اﻟﺴﺮﻃﺎن ﻟﺴﻨﺔ ‪ 1993‬وﺟﺪت "ﺑﺄن زﻳﺎدة آﺒﻴﺮة ﻓﻲ اﻟﻀﺮاﺋﺐ اﻟﺘﺒﻎ اﻟﻤﻔﺮوﺿﺔ ﻗﺪ‬
‫ﺗﻜﻮن اﻹﺟﺮاء اﻷآﺜﺮ ﻓﺎﻋﻠﻴﺔ واﻟﻮﺣﻴ َﺪ ﻟﺨﻔﺾ إﺳﺘﻬﻼك اﻟﺘﺒﻎ‪" ،‬و" ﺗﺨﻔﺾ اﻟﻀﺮﻳﺒﺔ اﻟﻤﻔﺮوﺿﺔ اﻹﺳﺘﻬﻼك ﻣﻦ ﻗﺒﻞ‬
‫اﻷﻃﻔﺎل واﻟﻤﺮاهﻘﻴﻦ ﻋﻠﻰ اﻷﻗﻞ ﺑﻘﺪر ﺧﻔﺾ اﻹﺳﺘﻬﻼك ﻟﺪى اﻟﺒﺎﻟﻐﻴﻦ‪".‬‬

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 ‫ﺿﺮاﺋﺐ ﺗﺒﻎ أﻋﻠﻰ ﺗﺨﻔﺾ ﻣﻦ إﺳﺘﻌﻤﺎل اﻟﺘﺒﻎ‬ ‫‪-‬‬ ‫‪3‬‬

‫أﻣﺜﻠﺔ ﻣﺤﺪدة وﻓﻘﺎ ﻟﻠﺒﻠﺪ‬

‫إزدﻳﺎد ﻣﺘﻌﺎﻗﺐ ﺑﻀﺮﻳﺒﺔ اﻟﺘﺒﻎ ﻓﻲ أﻟﻤﺎﻧﻴﺎ‬

‫دراﺳﺔ ﻣﻦ ﺧﻤﺲ زﻳﺎدات ﺿﺮﻳﺒﺔ ﻋﻠﻰ اﻟﺘﺒﻎ وﻣﺘﻌﺎﻗﺒﺔ ﻓﻲ أﻟﻤﺎﻧﻴﺎ ﺑﻴﻦ ‪ 2001‬و ‪ 2005‬وﺟﺪت ﺑﺎن آﻤﻴﺎت ﻣﻦ اﻟﺰﻳﺎدة اﻟﻀﺮﻳﺒﺔ اﻟﻜﺒﻴﺮة ﻗﺪ‬
‫ﺧﻔﻀﺖ إﺳﺘﻬﻼك اﻟﺘﺒﻎ ﺑﺸﻜﻞ أآﺒﺮ ﻣﻦ اﻟﻤﺴﺘﻮﻳﺎت اﻟﺰﻳﺎدة اﻷﺻﻐﺮ‪ .‬ﺑﺎﻹﺿﺎﻓﺔ‪ ،‬ﺑﻴﻨﺖ اﻟﺪراﺳﺔ اﻟﺤﺎﺟﺔ ﻟﺰﻳﺎدة ﻧﺴﺐ اﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ آﻞ ﻣﻨﺘﺠﺎت‬
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‫اﻟﺘﺒﻎ‪ ،‬ﻟﻤﻨﻊ ﻧﺎس ﻣﻦ اﻹﻧﺘﻘﺎل اﻟﻰ اﻟﻤﻨﺘﺠﺎت اﻷﻗﻞ ﺗﻜﻠﻔﺔ‪.‬‬

‫اﻟﺘﺠﺮﺑﺔ اﻟﻜﻨﺪﻳﺔ‬

‫ﻣﻦ ﺳﻨﺔ ‪ 1979‬ﺣﺘﻰ ‪ 1991‬اﻷﺳﻌﺎر اﻟﺤﻘﻴﻘﻴﺔ ﻓﻲ آﻨﺪا ﻗﺪ إزاد ﻣﻦ ‪ $2.09‬إﻟﻰ ‪ $5.42‬وﺗﺪﺧﻴﻦ ﺑﻴﻦ ﺳﻦ ‪ 15‬إﻟﻰ ‪ 19‬ﺳﻨﺔ اﻧﺨﻔﺾ ﻣﻦ‬
‫ي ﻗﺪ ﻗﺒﻞ ﻓﻲ ﻟﺠﻨﺔ ﺗﺸﺮﻳﻌﻴﺔ‪" ،‬ﻟﻴﺲ هﻨﺎﻟﻚ ﺷﻚ ﺑﺄن‬
‫‪ 42‬إﻟﻰ ‪ 16‬ﺑﺎﻟﻤﺎﺋﺔ )أﻧﻈﺮ اﻟﻤﺨﻄﻂ اﻟﺘﺎﻟﻲ(‪ .‬ﺣﻴﺚ أن رﺋﻴﺲ ﻣﺠﻠﺲ ﻣﻨﺘﺠﻲ اﻟﺘﺒﻎ اﻟﻜﻨﺪ ِ‬
‫‪14‬‬
‫اﻹﺳﺘﻬﻼك ﻗﺪ اﻧﺨﻔﺾ ﺑﺸﻜﻞ ﻣﻠﻤﻮس ﺧﻼل اﻟﺴﻨﻮات اﻟﺨﻤﺲ اﻟﻤﺎﺿﻴﺔ‪ ،‬وﻟﻴﺲ هﻨﺎﻟﻚ ﺷﻜﻞ ﻓﻲ ذهﻨﻨﺎ ﺑﺄن اﻟﻀﺮاﺋﺐ آﺎﻧﺖ ﻋﺎﻣﻞ هﺎم‪ " .‬ﻟﻜﻦ‬
‫ﻋﻨﺪﻣﺎ ﺧﻔﻀﺖ آﻨﺪا اﻟﻀﺮاﺋﺐ ﻋﻠﻰ ﺳﺠﺎﺋﺮهﺎ ﺑﻌﺪ ذﻟﻚ )ﻟﺘﺨﻔﻴﺾ اﻟﺘﻬﺮﻳﺐ اﻟﻤﺘﻬﺮب ﻣﻦ اﻟﻀّﺮﻳﺒﺔ و اﻟﻤﺪﻋﻮم ﻣﻦ ﻗﺒﻞ ﺷﺮآﺎت اﻟﺴﺠﺎﺋﺮ(‪ ،‬ﻓﻘﺪ‬
‫إزاد ﺗﺪﺧﻴﻦ اﻟﺸﺎب ﻓﻮرا وﻟﻠﻤﺮة اﻷوﻟﻰ ﻣﻨﺬ ﻗﺮاﺑﺔ اﻟﺨﻤﺴﺔ ﻋﺸﺮة ﺳﻨﺔ‪ 15 .‬ﻓﻲ دراﺳﺔ ﻟﺘﺪﺧﻴﻦ اﻟﺸﺎب ﺑﻴﻦ ‪ 1994‬و ‪ 1995‬وﺟﺪت أن‬
‫اﻟﺘﺮاﺟﻊ اﻷﻋﻈﻢ ﻓﻲ أﺳﻌﺎر اﻟﺴﺠﺎﺋﺮ اﻟﻨﺎﺟﻢ ﻋﻦ اﻧﺨﻔﺎض اﻟﻀﺮﻳﺒﺔ أدى إﻟﻰ ﺑﺪء ﻓﻲ اﻟﺘﺪﺧﻴﻦ ﺑﺸﻜﻞ أﻋﻠﻰ‪ 16 .‬ﺧﻔﻀﺖ زﻳﺎدات ﺿﺮﻳﺒﺔ آﻨﺪﻳﺔ‬
‫ﻻﺣﻘﺔ ﻋﻠﻰ اﻟﺴﺠﺎﺋﺮ اﻟﺘﺪﺧﻴﻦ ﻟﺪى اﻟﺸﺒﺎب )ﺑﺪون إﺣﻴﺎء ﻻي ﻣﻦ ﻣﺸﺎآﻞ ﺗﻬﺮﻳﺐ اﻟﺴﺠﺎﺋﺮ اﻟﻤﺎﺿﻴﺔ(‪.‬‬

‫أﺳ ﻌﺎر اﻟﺴ ﺠﺎﺋﺮ اﻟﻜﻨﺪﻳ ﺔ و ﻣﻌ ﺪﻻت ﺗ ﺪﺧﻴﻦ اﻟﺸ ﺒﺎب‬

‫‪45‬‬ ‫‪$ 6 .0 0‬‬

‫‪$ 5 .5 0‬‬
‫‪40‬‬
‫‪$ 5 .0 0‬‬
‫‪35‬‬
‫‪$ 4 .5 0‬‬

‫اﻟﺘـﻔـ ﺸﻲ‬
‫‪30‬‬ ‫‪$ 4 .0 0‬‬ ‫اﻟﺴﻌـ ﺮ‬

‫‪$ 3 .5 0‬‬
‫‪25‬‬
‫‪$ 3 .0 0‬‬
‫‪20‬‬
‫‪$ 2 .5 0‬‬

‫‪15‬‬ ‫‪$ 2 .0 0‬‬

‫‪1 9 79‬‬ ‫‪1 98 0‬‬ ‫‪1981‬‬ ‫‪1982‬‬ ‫‪1983‬‬ ‫‪1984‬‬ ‫‪1985‬‬ ‫‪1986‬‬ ‫‪19 8 7‬‬ ‫‪19 8 8‬‬ ‫‪1 9 89‬‬ ‫‪1 99 0‬‬ ‫‪1991‬‬

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 ‫ﺿﺮاﺋﺐ ﺗﺒﻎ أﻋﻠﻰ ﺗﺨﻔﺾ ﻣﻦ إﺳﺘﻌﻤﺎل اﻟﺘﺒﻎ‬ ‫‪-‬‬ ‫‪4‬‬

‫اﻟﻮﻻﻳﺎت اﻟﻤﺘّﺤﺪة‬

‫ﺑﺎﻟﺮﻏﻢ ﻣﻦ أن هﻨﺎك اﻟﻌﺪﻳﺪ ﻣﻦ اﻟﻌﻮاﻣﻞ اﻷﺧﺮى ذات اﻟﻌﻼﻗﺔ‪ ،‬ﻓﺈن ﻣﻘﺎرﻧﺔ اﻹﺗﺠﺎهﺎت ﻓﻲ أﺳﻌﺎر اﻟﺴﺠﺎﺋﺮ وإﺳﺘﻬﻼك اﻟﺴﺠﺎﺋﺮ اﻷﻣﺮﻳﻜﻴﻴﺔ‬
‫ﻋﻤﻮﻣﺎ ﻣﻦ ‪ 1970‬إﻟﻰ ‪ 2006‬ﺗﺒﻴﻦ ﺑﺄن هﻨﺎﻟﻚ إرﺗﺒﺎط ﻗﻮي ﺑﻴﻦ زﻳﺎدة اﻷﺳﻌﺎر واﻹﺳﺘﻬﻼك اﻟﻤﺘﻨﺎﻗﺺ )أﻇﺮ اﻟﻤﺨﻄﻂ أدﻧﺎﻩ(‪.‬‬

‫ﺑﻴﻨﻤﺎ أﺳﻌﺎر اﻟﺴﺠﺎﺋﺮ اﻷﻣﺮﻳﻜﻴﺔ ﺑﺸﻜﻞ آﺒﻴﺮ ﺗﺘﻢ ﺳﻴﻄﺮة ﻋﻠﻴﻬﺎ ﺑﻮاﺳﻄﺔ ﻗﺮارات وﺿﻊ اﻷﺳﻌﺎر اﻟﺨﺎﺻﺔ ﺑﺸﺮآﺎت اﻟﺴﺠﺎﺋﺮ‪ ،‬ﻣﻦ ‪ 1970‬إﻟﻰ‬
‫‪ 2006‬ﻟﻘﺪ زادت أﻳﻀﺎ اﻟﻀﺮﻳﺒﺔ اﻹﺗﺤﺎدﻳﺔ ﻋﻠﻰ اﻟﺴﺠﺎﺋ ِﺮ ﻣﻦ ﺛﻤﺎﻧﻴﺔ ﺳﻨﺘﺎت إﻟﻰ ‪ 39‬ﺳﻨﺖ ﻟﻜﻞ ﻋﻠﺒﺔ‪ ،‬و ﻟﻘﺪ إزدادت ﺿﺮﻳﺒﺔ اﻟﺴﺠﺎﺋﺮ اﻟﺮﺳﻤﻴﺔ‬
‫اﻟﻤﺘﻮﺳﻄﺔ ﻣﻦ ‪ 11‬إﻟﻰ ‪ 94.7‬ﺳﻨﺖ ﻟﻜﻞ ﻋﻠﺒﺔ ﺧﻼل ﺗﻠﻚ اﻟﻔﺘﺮة اﻟﺰﻣﻨﻴﺔ‪ .‬ﺑﺪون زﻳﺎدة هﺬﻩ اﻟﻀﺮاﺋﺐ اﻹﺗﺤﺎدﻳﺔ واﻟﺮﺳﻤﻴﺔ ﻓﺈن أﺳﻌﺎر اﻟﺴﺠﺎﺋﺮ‬
‫اﻷﻣﺮﻳﻜﻴﺔ ﺳﺘﻜﻮن ﻓﻲ ﻣﺴﺘﻮﻳﺎت أوﻃﺄ ﺑﻜﺜﻴﺮ وﻣﺴﺘﻮﻳﺎت اﻟﺘﺪﺧﻴﻦ اﻷﻣﺮﻳﻜﻴﺔ ﺳﺘﻜﻮن أﻋﻠﻰ ﺑﻜﺜﻴﺮ‪.‬‬

‫ﻓﻲ اﻟﺤﻘﻴﻘﺔ‪ ،‬إن اﻹﻧﺨﻔﺎض ﻓﻲ ﻣﻌﺪﻻت اﻟﺘﺪﺧﻴﻦ ﻋﻨﺪ اﻟﺒﺎﻟﻐﻴﻦ ﺑﻘﻴﺖ ﺑﺪون ﺗﻐﻴﻴﺮ ﺑﻴﻦ ‪ 2004‬و‪ ،2006‬و ﺗﺒﻌﻬﺎ اﻧﺨﻔﺎض ‪ 15‬ﺑﺎﻟﻤﺎﺋﺔ ﺑﻴﻦ‬
‫‪ 1997‬و ‪ 17 .2004‬و ﻓﻘﺎ ﻟـ اﻟﺴﻲ دي ﺳﻲ‪ ،‬ﻓﺈن إﺳﺘﺮاﺗﻴﺠﻴﺎت ﺻﻨﺎﻋﺔ ﺧﺼﻢ اﻟﺘﺒﻎ ﺑﻮاﺳﻄﺔ ﻣﺜﻞ اﻟﻜﻮﺑﻮﻧﺎت‪ ،‬و إﺛﻨﺎن ﺑﻌﺮض واﺣﺪ‬
‫واﻟﺘﺨﻔﻴﻀﺎت اﻟﺘﺮوﻳﺠﻴﺔ ﻗﺪ ﺧﻔﻒ ﻣﻦ ﺗﺄﺛﻴﺮ اﻟﺰﻳﺎدات ﺿﺮﻳﺒﺔ اﻟﺴﺠﺎﺋﺮ اﻟﺮﺳﻤﻴﺔ وﺑﺄﻧﻪ ﻟﻮ ﻻ ذﻟﻚ ﻟﻨﺨﻔﻀﺖ ﻣﻌﺪﻻت اﻟﺘﺪﺧﻴﻦ ﺑﺸﻜﻞ ﻣﻠﺤﻮظ‪.‬‬
‫ﺳﻌﺮ ﺷﺮآﺔ ﺗﺒﻎ اﻟﻤﺨﺼﻮم ﻗﺪ ﺳﺎهﻢ أﻳﻀﺎ ﻓﻲ ﺗﻮﻗﻒ إﻧﺨﻔﺎض اﻟﺘﺪﺧﻴﻦ ﻋﻨﺪ اﻟﺸﺒﺎب‪ 18 .‬ﺑﻴﻦ ‪ 2002‬و‪ ،2004‬ﻟﻢ ﻳﻜﻦ هﻨﺎﻟﻚ أي ﺗﻐﻴﻴﺮ هﺎم‬
‫ﺑﺸﻜﻞ إﺣﺼﺎﺋﻲ ﻓﻲ ﻣﻌﺪﻻت اﻟﺘﺪﺧﻴﻦ ﺑﻴﻦ أﻣﺎ ﻃﻼب اﻟﻤﺪارس اﻟﺜﺎﻧﻮﻳﺔ أَو ﻃﻼب اﻟﻤﺪرارس اﻟﻤﺘﻮﺳﻄﺔ‪.‬‬

‫إﻗﺘﺒﺎﺳﺎت ﻣﻦ ﺷﺮآﺎت اﻟﺘﺒﻎ اﻟﻌﺎﻟﻤﻴﺔ واﻷﻣﺮﻳﻜﻴﺔ‬

‫ﻋﺎرﺿﺖْ ﺷﺮآﺎت اﻟﺘﺒﻎ اﻟﺰﻳﺎدات اﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ اﻟﺘﺒﻎ ﻣﺠﺎدﻟﺔ ﺑﺄن رﻓﻊ أﺳﻌﺎر اﻟﻤﻨﺘﺞ ﻻ ﺗﺨﻔﺾ اﻟﺘﺪﺧﻴﻦ ﻋﻨﺪ اﻟﺒﺎﻟﻐﻴﻦ أَو اﻟﺸﺒﺎب‪ .‬ﻟﻜﻦ وﺛﺎﺋﻖ‬
‫اﻟﺸﺮآﺎت اﻟﺪاﺧﻠﻴﺔ‪ ،‬آﺸﻒ ﻋﻨﻬﺎ ﻓﻲ دﻋﺎوي اﻟﺘﺒﻎ اﻷﻣﺮﻳﻜﻴﺔ‪ ،‬ﺗﺒﻴﻦ ﺑﺄﻧﻬﻢ ﻳﻌﺮﻓﻮن ﺟﻴﺪا ﺟﺪا ﺑﺄن رﻓﻊ أﺳﻌﺎر ﺳﺠﺎﺋﺮ هﻲ إﺣﺪى اﻟﻄﺮق اﻷآﺜﺮ‬
‫ﻓﺎﻋﻠﻴﺔ ﻟﻤﻨﻊ وﺗﺨﻔﻴﺾ اﻟﺘﺪﺧﻴﻦ‪ ،‬ﺧﺼﻮﺻﺎ ﺑﻴﻦ اﻷﻃﻔﺎل‪.‬‬

‫ﻓﻴﻠﻴﺐ ﻣﻮرﻳﺲ‪ :‬ﺑﻴﻦ آﻞ اﻟﻤﺨﺎوف‪ ،‬هﻨﺎﻟﻚ واﺣﺪ ﻓﻘﻂ ‪ -‬اﻟﻀﺮﻳﺒﺔ ‪ -‬اﻟﺘﻲ ﺗﺸﻜﻞ ﻟﻨﺎ اﻷآﺜﺮ ﻗﻠﻘﺎ‪ .‬ﺑﻴﻨﻤﺎ اﻟﻘﻴﻮد اﻟﺘﺴﻮﻳﻘﻴﺔ واﻟﺘﺪﺧﻴﻦ اﻟﻌﺎم‬ ‫•‬
‫اﻟﺴﻠﺒﻲ ]و ﺿﻮاﺑﻄﻪ[ ذات ﺗﺄﺛﻴﺮ ﻋﻠﻰ ﺧﻔﺾ اﻟﺤﺠﻢ‪ ،‬وﻓﻘﺎ ﻟﺘﺠﺮﺑﺘﻨﺎ ﻓﺈن اﻟﻀﺮﻳﺒﻴﺔ ﺗﺨﻔﻀﻪ ﺑﺸﻜﻞ أآﺜﺮ ﻣﻦ اﻟﺸﺪة‪ .‬ﻟﺬا‪ ،‬ﻗﻠﻘﻨﺎ ﻣﻦ‬
‫‪19‬‬
‫اﻟﻨﻈﺎم اﻟﻀﺮﻳﺒﻲ‪ ،‬هﻮ ﻣﺮآﺰي ﻣﻦ ﺣﻴﺚ ﺗﻔﻜﻴﺮﻧﺎ‪. . . .‬‬
‫ﻓﻴﻠﻴﺐ ﻣﻮرﻳﺲ‪ :‬ﻋﻨﺪﻣﺎ ﺗﺮﺗﻔﻊ اﻟﻀﺮﻳﺒﺔ‪ ،‬ﺗﻔﻘﺪ اﻟﺼﻨﺎﻋﺔ ﺣﺠﻤﺎ وأرﺑﺎﺣﺎ ﺑﺴﺒﺐ اﻟﺘﺮاﺟﻊ ﻓﻲ ﻋﺪد اﻟﻤﺪﺧﻨﻴﻦ‪ .‬ﻓﻴﻠﻴﺐ ﻣﻮرﻳﺲ‪ :‬ﻋﻨﺪﻣﺎ‬ ‫•‬
‫‪20‬‬
‫ﺗﺮﺗﻔﻊ اﻟﻀﺮﻳﺒﺔ‪ ،‬ﺗﻔﻘﺪ اﻟﺼﻨﺎﻋﺔ ﺣﺠﻤﺎ وأرﺑﺎﺣﺎ ﺑﺴﺒﺐ اﻟﺘﺮاﺟﻊ ﻓﻲ ﻋﺪد اﻟﻤﺪﺧﻨﻴﻦ‪.‬‬

‫‪www.tobaccofreecenter.org‬‬
 ‫ﺿﺮاﺋﺐ ﺗﺒﻎ أﻋﻠﻰ ﺗﺨﻔﺾ ﻣﻦ إﺳﺘﻌﻤﺎل اﻟﺘﺒﻎ‬ - 5

% 11.9 ‫ ﺣﺎدﺛﺔ ]اﻟﻨﺴﺒﺔ اﻟﻤﺌﻮﻳﺔ ﻣﻦ اﻷﻃﻔﺎل اﻟﺬﻳﻦ ﻳﺪﺧﻨﻮن[ ﺳﺘﻜﻮن‬17-12 ،‫ أﻋﻠﻰ‬% 10 ‫ إذا اﻷﺳﻌﺎر آﺎﻧﺖ‬:‫ﺁر ﺟْﻲ رﻳﻨﻮﻟﺪز‬ •
21
.‫أوﻃﺄ‬
‫ وﺑﺄن ﺗﺤﻘﻴﻖ آﻞ ﻣﻦ أهﺪاف‬،‫ ﻣﻦ اﻟﻮاﺿﺢ أن اﻟﺴﻌﺮ ﻟﻪ ﺗﺄﺛﻴﺮا ﻣﻠﺤﻮﻇﺎ ﻋﻠﻰ إﻧﺘﺸﺎر اﻟﺘﺪﺧﻴﻦ ﻋﻨﺪ اﻟﻤﺮاهﻘﻴﻦ‬:‫ﻓﻴﻠﻴﺐ ﻣﻮرﻳﺲ‬ •
22
.‫ﺗﺨﻔﻴﺾ ﺗﺪﺧﻴﻦ اﻟﻤﺮاهﻘﻴﻦ وﻣﻮازﻧﺔ اﻟﻤﻴﺰاﻧﻴﺔ ﻳﻜﻮن ﺑﺰﻳﺎدة اﻟﻀﺮﻳﺒﺔ اﻹﺗﺤﺎدﻳﺔ اﻟﻤﻔﺮوﺿﺔ ﻋﻠﻰ اﻟﺴﺠﺎﺋﺮ‬
‫ ﻟﺰﻳﺎدات اﻟﺴﻌﺮ ﺟﻌﻠﺖ ﻣﻠﻴﻮﻧﺎ ﺑﺎﻟﻎ ﻳﺘﺮك‬83-1982 ‫ ﺟﻴﻔﺮي هﺎرﻳﺲ ﻣﻦ إم ﺁي ﺗﻲ ﺣﺴﺐ … ﺑﺄن دورة اﻟـ‬:‫ﻓﻴﻠﻴﺐ ﻣﻮرﻳﺲ‬ •
23
.‫ ﻣﺮاهﻖ ﻣﻦ ﺑﺪء اﻟﺘﺪﺧﻴﻦ … ﻧﺤﻦ ﻟﺴﻨﺎ ﺑﺤﺎﺟﺔ إﻟﻰ أن ﻳﺤﺪث هﺬا ﺛﺎﻧﻴﺔ‬600,000 ‫اﻟﺘﺪﺧﻴﻦ وﻣﻨﻌﺖ‬
‫ ﻟﻪ اﻟﺘﺄﺛﻴﺮ اﻷآﺜﺮ إﺛﺎرة ﻋﻠﻰ ﺣﺼﺔ اﻹﺣﺼﺎﺋﻴﺔ‬،‫ أآﺜﺮ ﻣﻦ أي ﺧﺎﺻﻴﺔ أﺧﺮى ﻟﻠﺴﻴﺠﺎرة‬،‫ أي ﺳﻌﺮ ﺳﺠﺎرة ﻋﺎﻟﻲ‬:‫ﻓﻴﻠﻴﺐ ﻣﻮرﻳﺲ‬ •
24
.‫ هﻲ اﻟﻘﻮة اﻟﺪاﻓﻌﺔ اﻟﺮﺋﻴﺴﻴﺔ ﻟﻺﻗﻼع‬،‫ و ﻟﻴﺲ ﻣﺴﺘﻮى اﻟﻘﻄﺮان‬،‫ﻟﻠﻤﻘﻠﻌﻴﻦ ﻋﻦ اﻟﺘﺪﺧﻴﻦ… اﻟﺴﻌﺮ‬
‫ ﻓﻲ ﻣﺠﻠﺔ اﻟﺴﻴﻄﺮة‬2002 ‫ واﻟﺰﻳﺎدات اﻟﻀﺮﻳﺒﺔ أﻧﻈﺮ اﻟﺪراﺳﺔ ﻟﺴﻨﺔ‬/ ‫]ﻟﻠﻤﺰﻳﺪ ﻣﻦ اﻟﻤﻌﻠﻮﻣﺎت ﺣﻮل وﺛﺎﺋﻖ ﺷﺮآﺔ اﻟﺴﺠﺎﺋﺮ واﻟﺴﻌﺮ‬ •
[ 25 ".‫ اﻟﺪﻟﻴﻞ ﻣﻦ وﺛﺎﺋﻖ اﻟﺘﺒﻎ‬:‫ "اﻟﻀﺮﻳﺒﺔ واﻟﺴﻌﺮ وﺗﺪﺧﻴﻦ اﻟﺴﺠﺎﺋﺮ‬،(Tobacco Control journal) ‫ﻋﻠﻰ اﻟﺘﺒﻎ‬

‫اﻋﺘﺮﻓﺖ ﺷﺮآﺎت اﻟﺴﺠﺎﺋﺮ ﻋﻠﻨﺎ ﺑﻔﻌﺎﻟﻴﺔ اﻟﺰﻳﺎدات اﻟﻀﺮﻳﺒﺔ ﻟﺮدع اﻟﺘﺪﺧﻴﻦ ﻓﻲ ﺗﺴﺠﻴﻼﺗﻬﻢ اﻟﻤﻄﻠﻮﺑﺔ ﻟﺪى اﻟﺠﻨﺔ اﻷﻣﺮﻳﻜﻴﺔ ﻟﻸوراق اﻟﻤﺎﻟﻴﺔ‬
.‫واﻟﺘﺒﺎدل‬

‫ي زﻳﺎدات ﻣﺴﺘﻘﺒﻠﻴﺔ‬
ّ ‫ أ‬.‫[ اﻟﺰﻳﺎدات ﻓﻲ اﻟﻀﺮﻳﺒﺔ واﻟﻀﺮاﺋﺐ اﻟﻤﻤﺎﺛﻠﺔ آﺎن ﻟﻬﺎ اﻟﺘﺄﺛﻴﺮ اﻟﻤﻀﺎ ﱡد ﻋﻠﻰ ﻣﺒﻴﻌﺎت اﻟﺴﺠﺎﺋﺮ‬I] :‫ﻓﻴﻠﻴﺐ ﻣﻮرﻳﺲ‬ •
[ .2002 ,30 ‫ ﻳﻮﻧﻴﻮ‬،Q-10 ‫ ]ﺗﻘﺮﻳﺮ‬.‫ ﻗﺪ ﺗﺆدي إﻟﻰ إﻧﺨﻔﺎض ﺑﺤﺠﻢ ﺻﻨﺎﻋﺔ اﻟﺴﺠﺎﺋﺮ‬،‫ﻻ ﻳﻤﻜﻦ ﺗﻮﻗﻊ أﺛﺮهﺎ‬
‫ وﻣﻦ اﻟﻤﺤﺘﻤﻞ أن‬،‫ ﻟﻬﺎ‬. .‫ اﻟﺰﻳﺎدات اﻟﻬﺎﻣﺔ ﻓﻲ اﻟﻀﺮﻳﺒﺔ اﻹﺗﺤﺎدﻳﺔ واﻟﺮﺳﻤﻴﺔ اﻟﻤﻔﺮوﺿﺔ ﻋﻠﻰ اﻟﺴﺠﺎﺋﺮ‬:Loews/Lorillard ‫اﻟﺘﺒﻎ‬ •
،K-10 ‫ ﺗﻘﺮﻳﺮ‬- (Lorillard ‫ )ﺷﺮآﺔ أﺻﻞ ﻣﻦ ﺷﺮآﺔ اﻟﺴﺠﺎﺋﺮ‬Loews] .‫ﺗﻮاﺻﻞ إﻣﺘﻼك ﺗﺄﺛﻴﺮ ﻣﻀﺎد ﻋﻠﻰ ﻣﺒﻴﻌﺎت اﻟﺴﺠﺎﺋﺮ‬
[.1999 ,31 ‫ﻣﺎرس‬
‫ آﺎن ﻋﻨﺪهﺎ وﺳﺘﻮاﺻﻞ أن‬. . .‫ اﻟﺰﻳﺎدات اﻟﻜﺒﻴﺮة ﻓﻲ اﻟﻀﺮﻳﺒﺔ اﻟﺮﺳﻤﻴﺔ واﻹﺗﺤﺎدﻳﺔ اﻟﻤﻔﺮوﺿﺔ ﻋﻠﻰ اﻟﺴﺠﺎﺋﺮ‬:‫ رﻳﻨﻮﻟﺪز‬. ‫ ﺟْﻲ‬.‫ﺁر‬ •
[ .2001 ,1 ‫ أﻏﺴﻄﺲ‬،Q-10‫ ] ﺗﻘﺮﻳﺮ‬.‫ﻳﻜﻮن ﻟﻬﺎ ﺗﺄﺛﻴﺮ ﻣﻀﺎد ﻣﻦ اﻟﻤﺤﺘﻤﻞ ﻋﻠﻰ ﻣﺒﻴﻌﺎت اﻟﺴﺠﺎﺋﺮ‬

2007 ,2 ‫ ﻧﻮﻓﻤﺒﺮ‬،‫ﺣﻤﻠﺔ ﻣﻦ أﺟﻞ أﻃﻔﺎﻟﺒﺪون ﺗﺒﻎ‬

‫ ﻗﻢ ﺑﺰﻳﺎرة ﻣﺮآﺰ اﻟﻤﺼﺪر اﻟﺪوﻟﻲ ﻋﻠﻰ اﻟﺮاﺑﻂ‬،‫ﻟﻠﻤﺰﻳﺪ ﻣﻦ اﻟﻤﻌﻠﻮﻣﺎت ﺣﻮل ﺿﺮاﺋﺐ اﻟﺘﺒﻎ اﻟﻌﺎﻟﻤﻴﺔ‬
..http://tobaccofreecenter.org/taxation_and_price

1
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2
Chaloupka F, Warner K, The Economics of Smoking. In: Culyer AJ, Newhouse JP. Handbook of Health Economics. Amsterdam:
North Holland; 2000. p. 1539-1627.

3
See, e.g., Chaloupka F. Macro-Social Influences: The Effects of Prices and Tobacco Control Policies on the Demand for Tobacco
Products. Nicotine and Tobacco Research. 1999;1(1):S105-S109; other price studies at http://tigger.uic.edu/~fjc/; Tauras J. Public
Policy and Smoking Cessation Among Young adults in the United States. Health Policy 2004;6*:321-32; Tauras J, et al. Effects of
Price and Access Laws on Teenage Smoking Initiation: A National Longitudinal Analysis. Bridging the Gap Research, ImpacTeen,
April 24, 2001, and other price studies Available from: http://www.impacteen.org/researchproducts.htm.; Chaloupka F, Pacula R. An
Examination of Gender and Race Differences in Youth Smoking Responsiveness to Price and Tobacco Control Policies. National
Bureau of Economic Research. Working Paper 6541, April 1998. Available from http://tigger.uic.edu/~fjc; Emery S, et al. Does
Cigarette Price Influence Adolescent Experimentation? Journal of Health Economics. 2001;20:261-270; Evans W, Huang L.
Cigarette Taxes and Teen Smoking: New Evidence from Panels of Repeated Cross-Sections. Working paper, April 15, 1998.
Available from: www.bsos.umd.edu/econ/evans/wrkpap.htm; Harris J, Chan S. The Continuum-of-Addiction: Cigarette Smoking in
Relation to Price Among Americans Aged 15-29. Health Economics Letters. 1998;2(2):3-12. Available from:
www.mit.edu/people/jeffrey.

4
Ross H, Chaploupka FJ. Economic Policies for Tobacco in Developing Countries. Salud pública México. 2006;48. Available from:
http://scielo.unam.mx/scielo.php?script=sci_arttext&pid=S0036-36342006000700014&lng=es&nrm=iso.

5
Chaloupka FJ, Hu T, Warner LE, Jacobs R, Yurekli A. The taxation of tobacco products. In: Jha P, Chaloupka FJ. 2000: Ch 10.
6
Guindon GE, Perucic AM, Boisclair D. Higher tobacco prices and taxes in South East Asia. HNP Discussion Paper, Economics of
Tobacco Control Paper No.11. Washington DC: World Bank, 2003.

7
Sesma-Velásquez S, Campuzano-Rincón JC, López-Antuñano FJ, Knaul F, Hernández-Avila M. Price as determinant of tobacco
consumption in México. Poster presentation #42697 at the 130th Annual Meeting of APHA. Philadelphia, EUA. 2002, November 12.
8
Van Walbeek C. The distributional impact of tobacco excise increases. S Afr J Econ 2002; 70(3):560-578.

www.tobaccofreecenter.org
 ‫ﺿﺮاﺋﺐ ﺗﺒﻎ أﻋﻠﻰ ﺗﺨﻔﺾ ﻣﻦ إﺳﺘﻌﻤﺎل اﻟﺘﺒﻎ‬ - 6

9
Institute of Medicine (IOM). Ending the tobacco problem: A blueprint for the nation. Washington, DC: The National Academies
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Jha P, Chaloupka FJ. Curbing the Epidemic: Governments and the Economics of Tobacco Control. Washington, DC: World Bank;
1999. Available from: http://www1.worldbank.org/tobacco/reports.htm.

11
Centers for Disease Control and Prevention. 200 Surgeon General’s Report-Reducing Tobacco Use. Atlanta: Centers for Disease
Control and Prevention; 2000. Available from: http://www.cdc.gov/tobacco/data_statistics/sgr/sgr_2000/index.htm

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National Cancer Policy Board. Taking Action to Reduce Tobacco Use. Washington, DC: National Academy Press; 1998.
Available from: www.nap.edu/books/0309060389/html/index.html.

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14
Bill Neville, President, Canadian Tobacco Manufacturers Council, testifying before Legislative Committee F on Bill C-10, An Act to
Amend the Excise Tax Act and the Excise Act, September 26, 1991.
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Canadian Cancer Society, et al., Surveying the Damage: Cut Rate Tobacco Products and Public Health in the 1990s, October
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Zhang B, et al. The Impact of Tobacco Tax Cuts on Smoking Initiation Among Canadian Young Adults. American Journal of
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17
CDC. Cigarette Smoking Among Adults – United States, 2006. Morbidity and Mortality Weekly Report . 2007;56(44). Available
from: http://www.cdc.gov/mmwr/PDF/wk/mm5644.pdf
18
CDC. Tobacco Use, Access, and Exposure to Tobacco in Media Among Middle and High School Students --- United States,
2004. Morbidity and Mortality Weekly Report. 2005; 54(12). Available from:
http://www.cdc.gov/mmwr/preview/mmwrhtml/mm5412a1.htm
19
Philip Morris document, "General Comments on Smoking and Health," Appendix I in The Perspective of PM International on
Smoking and Health Initiatives, March 29,1985 (Bates numbers 2023268329/8348), available at
http://legacy.library.ucsf.edu/index.html.
20
Ellen Merlo, Senior Vice President of Corporate Affairs, Philip Morris, 1994 draft speech to the Philip Morris USA Trade Council,
http://legacy.library.ucsf.edu/tid/oyf35e00.
21
R.J. Reynolds Executive D. S. Burrows, “Estimated Change In Industry Trend Following Federal Excise Tax Increase,” RJR
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22
Philip Morris Research Executive Myron Johnston, “Teenage Smoking and the Federal Excise Tax on Cigarettes,” PM Document
No. 2001255224, September 17, 1981, www.pmdocs.com.
23
Philip Morris Executive Jon Zoler, “Handling An Excise Tax Increase,” PM Document No. 2022216179, September 3, 1987,
www.pmdocs.com.
24
Philip Morris Executive Claude Schwab, “Cigarette Attributes and Quitting,” PM Doc. 2045447810, March 4, 1993,
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25
Chaloupka F, et al. Tax, Price and Cigarette Smoking: Evidence from the Tobacco Documents and implications for tobacco
company marketing strategies. Tobacco Control. 2002;11: 62-72. Available from:
http://tc.bmjjournals.com/cgi/content/full/11/suppl_1/i62.

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