Background: Tobacco consumption remains a significant public health issue worldwide, and various policy measures, including tobacco taxation, are employed to reduce consumption. The role of tobacco taxation in influencing smoking and smokeless tobacco (SLT) consumption has not been sufficiently explored in Bangladesh. This study aimed to investigate the impact of tobacco taxation on both smoked and SLT consumption, focusing on the effectiveness of current taxation policies in Bangladesh. Materials and Methods: This study considered a quantitative research design, employing a survey method to collect primary data from 187 tobacco users in Dhaka, Bangladesh. The data were analyzed using partial least squares-structural equation modeling. The survey included questions related to demographic characteristics, tobacco consumption patterns, and awareness of tobacco taxation policies. Results: The findings revealed a significant positive relationship between tobacco taxation and both smoked and SLT consumption, with path coefficients of 0.752 and 0.738, respectively. Contrary to the conventional expectation that higher taxes would reduce consumption, the results indicated that increased taxes were associated with higher levels of tobacco consumption. This suggests that current tobacco tax policies in Bangladesh are not effectively curbing tobacco use. Conclusion: The study’s findings challenge the effectiveness of tobacco taxation as a standalone measure for reducing tobacco consumption in Bangladesh. To improve the effectiveness of tobacco control efforts, the government should adopt a more comprehensive approach, combining higher taxes with stricter enforcement, public health education, and support for cessation programs.
Rahman et al. (Sun,) studied this question.