Table 1

Possible revenue sources for tobacco control

Options and key ideas	Summary
Domestic resource mobilisation	A process of collecting and spending funds to provide for the people of a given country. Tobacco taxation is a key example.
Official development assistance (ODA)	Bilateral, concessional aid provided by governments with the main objective of promoting economic development and welfare. Given that tobacco control contributes to economic development and welfare, it is a suitable target issue area for ODA.
Polluter pays principle	A commonly accepted practice in environmental law where the polluter should pay for the costs of measures to reduce pollution. In the case of tobacco control, it would mean that tobacco companies should bear the costs of measures to reduce the harms caused by tobacco.
Regulatory fees	Payments charged to businesses by governments in order to support the regulation of a profession or business. This includes licences and cost recovery fees.
Tax on Repatriated Tobacco Profits	A transaction tax on the tobacco-related profits that flow from countries where cigarettes are sold to countries where profits are distributed.
Support provided via the FCTC Secretariat	Extrabudgetary funding that Parties to the FCTC can voluntarily provide to fund the budget and workplan, often earmarked for specific projects or activities.