An attitudinal and usage (A&U) study into The impact of excise tax on consumers and government revenues: a review of the tax authority in UAE

Al Dahmani, Zahra

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An attitudinal and usage (A&U) study into The impact of excise tax on consumers and government revenues: a review of the tax authority in UAE

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Al Dahmani, Zahra (2026) An attitudinal and usage (A&U) study into The impact of excise tax on consumers and government revenues: a review of the tax authority in UAE. DBA thesis, University of Gloucestershire. doi:10.46289/JAJW1020

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Abstract

Negative health outcomes from tobacco products usage are well-evidenced through extensive research leading to the adoption of numerous initiatives to reduce and eliminate the use of tobacco products. Imposing tax is one such initiative adopted around the world. The UAE classifies tobacco products in the category of ‘harmful products’ for which 100% excise tax was introduced across the UAE in 2017. The purpose behind levying excise tax is to reduce consumption of unhealthy and harmful commodities while also raising revenues for the government that can be spent on beneficial public services. There has not been detailed study on the attitude and usage pattern changes in youth (18–25-year-old). The research thus aimed to investigate how attitudinal and usage (A & U) trends in the UAE have influenced the usage of excised tobacco products amongst 18 to 25-year-old consumers. Investigating the issue empirically using qualitative as well as quantitative research helped in better understanding of the tobacco products’ consumer’s attitudes and usage especially for taxed goods. The study revealed that there is a significant difference in youth's attitudes between excised and non-excised tobacco products. Nationality was found to be playing a significant role in bringing significant difference in youth's attitudes between excised and non-excised tobacco products. Significant positive correlations between attitude factors (awareness and fairness of excise) and usage factors (motivation of quitting and social pressure) were found only for past users of tobacco. Present users showed a negative relationship. This suggests that current strategies might not be effective for present tobacco users. It is thus recommended to impose higher taxes and additional measures may be necessary to achieve desired public health outcomes. The awareness campaigns are recommended to be designed more effectively for UAE citizens. Another recommendation made to policymakers is to regulate alternative options such as sheesha and electronic vapes since these products pose serious health impact.

Item Type:

Thesis (DBA)

Thesis Advisors: