Access to medicines in the context of the right-to-health framework 2013, para. 34
Paragraphe- Paragraph text
- Taxes constitute the third largest component in price add-ons for medicines after the manufacturer's price and distribution mark-ups paid by the consumer. At the country level, the tax range for medicines is between 5 and 34 per cent. These can include State tax, stamp duties, community tax, State excise duties and freight tax. Taxes are applied variably depending on whether a medicine is locally produced or imported and sold in the in the public or private sector. Almost half of the States surveyed reported that taxes are not levied on medicines. Of those in which they are, some provide exemptions for medicines listed on the national essential medicines lists, donated medicines, antiretroviral drugs, imported generic medicines, cancer and diabetes medicines. The Special Rapporteur encourages States to refrain from taxing medicines, especially essential medicines, and instead consider other ways to generate revenue for health, such as so-called sin taxes - excise taxes levied on socially harmful goods such as tobacco, alcohol and junk foods.
- Status juridique
- Non-negotiated soft law
- Organe
- Special Rapporteur on the right of everyone to the enjoyment of the highest attainable standard of physical and mental health
- Type de document
- Special Procedures' report
- Mode d'adoption
- N.A.
- Thèmes
- Equality & Inclusion
- Health
- Personnes concernées
- All
- N.A.
- Année
- 2013
- Type de paragraphe
- Other
- Reference
- SR Health, Report to the HRC (2013), A/HRC/23/42, para. 34.
- Paragraph number
- 34
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