A Brief History of the Tobacco Excise Duty in Hungary

Abstract

This study aims to present the history of the Hungarian tobacco excise regulations. The research is based on the examination, processing and presentation of domestic legal sources, historical descriptions, studies, law explanations from the appearance of tobacco products in Hungary to the current regulation. A detailed description of the contemporary regulation of tobacco excise is not part of the goals of the study because the author has already written about it in a previous paper. Beyond the expansion of the special historical knowledge on the topic, a further outcome of the study is the finding of the fact that the current national regulation on tobacco products shows considerable similarities in almost all of its elements to the law material of the Dual Monarchy and that of the subsequent era between the two world wars: then and now, it covers the characteristics of the contemporary European regulations.