The research paper "Critical Analysis of Tobacco Taxation Policies in Pakistan After Two Decades of FCTC: Policy Gaps and Lessons for Low- and Middle-Income Countries" examines the shortcomings and challenges in Pakistan’s tobacco taxation and pricing policies (TTPP) despite being a signatory to the WHO Framework Convention on Tobacco Control (FCTC). Using qualitative document analysis and secondary data, the study evaluates Pakistan's taxation structure against FCTC Article 6 guidelines and highlights its failure to meet key benchmarks, such as implementing a uniform tax level, ensuring a simple tax structure, and setting excise taxes at 70% of the retail price. The findings reveal that Pakistan's tobacco tax policies suffer from inconsistent enforcement, a complex two-tier tax system, and industry interference, leading to highly affordable tobacco products, low tax revenues, and a persistent illicit market. Moreover, the absence of a clear strategy on using taxation as a public health tool has contributed to ineffective control measures. The study calls for a multisectoral approach to tobacco taxation reforms, incorporating higher and uniform taxes, strengthened monitoring, elimination of industry influence, and enhanced interagency coordination. It also offers lessons for other low- and middle-income countries (LMICs), emphasizing the need for robust policy frameworks and strict enforcement to ensure taxation effectively reduces tobacco consumption while generating sustainable revenue.
