Ukraine Country Profile

This page was last edited on at

Image source: Number 10 | CC BY-NC-ND 2.0

Key Points

  • Ukraine is a country in Eastern Europe, part of the World Health Organization’s European Region.
  • In 2023, Ukraine had a population of 38 million. The same year, a national survey found current tobacco use prevalence of 27%.
  • Ukraine ratified the World Health Organization Framework Convention on Tobacco Control in 2006. It has not signed the Protocol to Eliminate Illicit Trade in Tobacco Products.
  • The Ukrainian tobacco market is dominated by the ‘Big Four’ transnational tobacco companies: British American Tobacco, Philip Morris International, Japan Tobacco International and Imperial Brands. Vinnykivska Tyutynova Fabryka, a local company, has a smaller market share.
  • Tobacco industry tactics in Ukraine include lobbying policy makers and financing third-party organisations.

Since ratification of the World Health Organization Framework Convention on Tobacco Control (WHO FCTC) in 2006, Ukraine has made good progress on tobacco control, including effective use of tax increases to bring down smoking rates.1 In early 2022, a comprehensive new tobacco control law was introduced, which significantly strengthened regulations, both for conventional tobacco products and for newer nicotine and tobacco products. This law brings Ukraine’s tobacco control regulation into line with the EU Tobacco Products Directive (EU TPD) and is a major victory for the local public health community.23 However, some challenges persist. Male smoking rates remain relatively high.145 The tobacco industry has also long used Ukraine as a hub for the illicit trade, though flows of illicit tobacco through Ukraine may have decreased as a result of the COVID-19 pandemic and the Russo-Ukrainian War.67 Finally, the industry has fought hard against recent gains in tobacco control, including direct lobbying of lawmakers on taxation of heated tobacco products.89

Tobacco Use in Ukraine

In 2023, the population of Ukraine was 38 million.10 The same year, a survey by the WHO, the Ukrainian Ministry of Health and the Kyiv Institute of Sociology found that around 27% of respondents were current users of tobacco products (43% males; 13% females).4

Over 83% of those who used tobacco and nicotine products in Ukraine reported smoking cigarettes. <3% reported current waterpipe use, 3% reported using heated tobacco products (3% males; <3% females) and around 3% reported using e-cigarettes (4% males; 2.5% females).4

In 2019, 22% of Ukrainian adolescents aged 15 and 16 reported current cigarette smoking (25% of males; 18% of females). E-cigarette use was 11% in this age group (14% males; 8% females).5

There were an estimated 113,000 deaths attributable to smoking in 2019, accounting for over 16% of all mortality in Ukraine that year.11 According to a 2018 study, the economic burden of tobacco use in Ukraine for the year 2012 was UAH₴45.7 billion, equivalent to US$12.5 billion (using the purchasing power parity exchange rate). This includes both direct costs resulting from tobacco use, for example hospitalisations and medication, as well as indirect costs such as reduced productivity due to disability and mortality. Smoking-related disease accounted for more than 8% of total health expenditure. In total, the economic burden of tobacco use was over 3% of Ukrainian GDP, which is relatively high by global standards, though similar to neighbouring countries such as Poland and Moldova.12

Tobacco in Ukraine

Market share and leading brands

The Ukrainian tobacco market is dominated by the ‘Big Four’ transnational tobacco companies (TTCs), which together account for over 90% of all legal cigarettes sold in the country.13

British American Tobacco (BAT) has the largest share of the market, at over 27%, followed by Philip Morris International (PMI) on nearly 26%.13 PMI lost its leadership to BAT in 2022 due to the outbreak of the Russo-Ukrainian war, as PMI’s manufacturing facility was located in an affected area near Kharkiv and imports reportedly could not meet local demand. PMI subsequently negotiated an agreement with Imperial Brands for access to Imperial manufacturing facilities in Kyiv.14 In May 2024, PMI opened a new US$30 million factory in western Ukraine which will manufacture around 7 billion cigarettes a year.141516

Japan Tobacco International (JTI) has the third largest market share, followed by Imperial Brands. The local manufacturer Vinnykivska Tyutynova Fabryka has a market share of 9%.13

The bestselling brand in Ukraine is BAT’s Rothmans, closely followed by JTI’s Winston, both of which account for around 10% of the market. In third place is BAT’s Pryluky with over 9%. All other brands have a share of less than 8%.17

Until 2023, Ukraine had one of the largest markets in Europe for flavour capsule cigarettes,18 and a high rate of market share growth for these products.1920 Flavoured cigarettes are often more appealing to youth and young adults than conventional cigarettes and may encourage smoking initiation.2122 However, Ukraine’s new tobacco control law, which came into force in 2022, introduced a complete ban on flavoured cigarettes (including capsules), effective from July 2023 (see section “Roadmap to Tobacco Control”).1423

Tobacco farming

Tobacco farming in Ukraine is small scale. From a high of nearly 9,000 tonnes in 1992, production had fallen to 50 tonnes by 2014. By 2021 it had increased again to over 2,000 tonnes.24 In 2020, the harvested area under tobacco crop in Ukraine was 700 hectares, which is insignificant as a proportion of Ukraine’s total cultivable land.25

Tobacco and the economy

In 2023, Ukraine imported over US$108 million in raw tobacco, compared to US$6.9 million in exports.2627 The same year, it imported almost US$62 million in cigarettes, compared to nearly US$61 million in exports.2829

According to the World Bank, major export destinations for Ukrainian-made cigarettes in 2022 included Saudi Arabia and Japan, as well as Georgia, Armenia and Moldova.30 Nonetheless, cigarettes accounted for just 0.6% of Ukraine’s total exports in 2020.25

Illicit trade

Historically, Ukraine has been a gateway for illicit tobacco smuggled into the European Union (EU). Its location on the eastern border of the bloc, along with much lower tobacco prices than across much of Europe, made it a convenient hub for smuggling.631

A 2009 investigation by the International Consortium of Investigative Journalists (ICIJ) found that the TTCs “produced billions of excess cigarettes in Ukraine, fueling a teeming black market that reaches across the European Union”.6 When asked about this tactic, JTI’s corporate affairs director in Ukraine simply stated: “From the point of view of a company operating on the market, production of extra goods means extra profits.”6

In 2021, a joint investigation by the Organized Crime and Corruption Reporting Project (OCCRP) and the Kyiv Post reported that a factory in Romania belonging to the China National Tobacco Corporation (CNTC), the Chinese state tobacco monopoly, had been flooding Ukraine with cigarettes for the previous seven years. None of these Chinese brands were sold legally in Ukraine, yet they were exported to 14 different Ukrainian companies. At least three of these companies were suspected of being part of a tobacco trafficking enterprise which moved cigarettes from Romania, Belarus and the United Arab Emirates to Ukraine, and from there, into the EU. Between 2017 and 2019, around 40 metric tonnes of the CNTC brands Regina, D&B and Dubao were seized in Italy, 17% of which could be traced back to Ukraine.31

However, the World Customs Organization has suggested that the flow of illicit tobacco through Ukraine has decreased in recent years, due to the COVID-19 pandemic; limiting of trade relations between the EU on the one hand, and Belarus and Russia on the other; changes both in smuggling routes to the EU and in methods used by smugglers; and disruption caused by the Russo-Ukrainian war.7

In the absence of recent independent estimates of illicit trade in Ukraine, tobacco industry allies have been promoting their own figures and analyses.

According to GLOBSEC (a Slovakian think tank which has received PMI IMPACT funding), “Ukraine has become one of the EU’s largest sources of illicit tobacco”.32 Similarly, according to a study by the Kantar Ukraine Institute, the share of illicit tobacco products in Ukraine increased from 16.9% in 2021 to 21.9% in August 2022. The study states that 56% of tobacco products illegally sold in 2022 as export or duty free were manufactured by Vinnykivska Tyutynova Fabryka  – the only non-TTC with any presence on the legal tobacco market in Ukraine.33 Though it is unclear who funded the study, Kantar has extensive links to the TTCs.

During a roundtable event organized by the American Chamber of Commerce in Ukraine, the General Manager of Philip Morris Ukraine cited the Kantar data to argue that the Russo-Ukrainian war had led to an increase in the size of the illicit market. Alongside JTI, he argued for the creation of a joint working group to address illicit trade, with a coordination centre within the Office of the President.34

International and Ukrainian tobacco control experts have urged the government to join the Protocol to Eliminate Illicit Trade in Tobacco Products. Andrii Skipalskyi, Chairman of the Board at Life Advocacy Center, a Ukrainian tobacco control NGO, stated:

“The ratification of the Protocol is an important political step and a signal to the EU of a willingness to jointly combat illegal tobacco trade. Annual EU losses from smuggling of Ukrainian cigarettes are billions of euros. It is a source of financing of criminal and terrorist structures in Ukraine. Tolerating this phenomenon by the Government continues to be a complicity in the crime.”35

Roadmap to Tobacco Control

Ukraine’s principal tobacco control regulation is Law No. 2899-IV.36 Passed in 2005, Law No. 2899-IV regulated packaging and labelling of tobacco products, restricted smoking in public places, regulated the content of tobacco products and introduced penalties for violations of the law.1 Law No. 2899-IV was subsequently amended four times, in 2009, 2010, 2011 and 2012. These amendments introduced a requirement for graphic health warnings; tightened regulation of tobacco advertising, promotion and sponsorship (TAPS); and strengthened smoke-free measures.136

In December 2021, the Verkhovna Rada (the Ukrainian parliament) passed a comprehensive new amendment to previous tobacco control regulations. This new act, Law No. 1978-IX, was signed into law by President Volodymyr Zelenskyy in January 2022.2 Though it had taken nearly two years of deliberations before the law was passed, it had broad support amongst the general public, civil society organisations and Ukrainian politicians.3

Law 1978-IX bans the use of both conventional tobacco products and newer nicotine and tobacco products in almost all enclosed public places; it bans almost all forms of TAPS, including on social networks, with this ban again applying to newer products; it increased the size of graphic health warnings to 65% of the surface area of both sides of tobacco products, and mandates 30% text warnings for newer nicotine products; it bans the use of flavours in both conventional and newer products; it bans sales of newer nicotine products to minors; and introduces tougher penalties for violations and a stronger enforcement regime.23

Some shortcomings remain: for example, there is no display ban at point of sale, and airports are still permitted to provide designated smoking areas.36 Nonetheless, Law 1978-IX brings Ukrainian tobacco regulation into line with the EU Tobacco Products Directive and is a major victory for the Ukrainian government and public health advocates.23

For more details, please see the following websites:

Tobacco Industry Interference in Ukraine

Recent tobacco industry tactics in Ukraine include lobbying policy makers and financing third-party organisations.

Influencing policy: lobbying policymakers

In 2020, Ukraine imposed a specific excise tax on the tobacco sticks used in heated tobacco products (HTPs), equivalent to that for combustible cigarettes. This would have affected the HEETS tobacco sticks used in PMI’s HTP IQOS, as well as the neo tobacco sticks used in BAT’s HTP glo.837

PMI launched a lobbying campaign in an attempt to get the tax reduced. This involved working with business associations, meeting with lawmakers and other officials, and sending letters to President Zelenskyy and Finance Minister Serhiy Marchenko, reportedly asking for “a compromise.”8

PMI argued that the new tax would make HEETS substantially more expensive than in neighbouring countries such as Russia, Belarus and Moldova, and would therefore encourage smuggling.8 “If we transfer this price increase to consumers, the price will increase to 80-90 [hryvnia]”, said Maksym Barabash, then Financial Director of Philip Morris Ukraine.38

This was rejected by Ukrainian tobacco control advocates. Lilia Olefir, then the executive director of the Life Advocacy Center, a public health non-profit, stated:

“Philip Morris would have to reduce its margin a little bit and that is what all the fuss is about. It is absolutely clear to people working in tobacco control or economists that Philip Morris will not raise the price to Hr 80, because they need to make HEETS affordable so that they are approximately the same price as their cigarettes.”8

One legislator, who admitted meeting with PMI, filed an amendment which aimed to reduce the tax by 30% – a proposal publicly endorsed by the company.388 The same legislator stated that he had negotiated agreements with the tobacco companies, under which they would pay a fixed amount of tax, provided the proposal for the lower tax increase was adopted. These agreements reportedly included a “guarantee” from PMI – which was sent to the Ministry of Finance – to pay UAH₴11 billion into the state budget regardless of HTP sales in 2021-22.89 The amendment was not included in the law’s final version.39

As well as lobbying for a lower tax rise, the industry also proposed that heated tobacco sticks should continue to be treated as “other smoking products”, with the tax rate determined by weight – rather than being subject to a specific excise tax.37

In 2020, research by the Kyiv School of Economics, the independent analytical platform VoxUkraine and the Campaign for Tobacco-Free Kids predicted that the total tax revenue generated by heated tobacco sticks between 2021 and 2025 under the tax regime proposed by government would be UAH₴115.8 billion (US$4.1 billion) – UAH₴47.4 billion (US$1.7 billion) higher than under the industry’s alternative proposal.378 According to the State Tax Service of Ukraine, the new excise taxes increased revenue sixfold, from UAH₴1.7 billion in 2020 to UAH₴10.2 billion in 2021 – very close to the UAH₴10.3 billion which had been predicted by the Kyiv School of Economics research.3740

However, in late 2024 the Verkhovna Rada adopted Draft Law No. 11090, reportedly formulated by the Ministry of Finance with the participation of the tobacco industry, which raised taxes on HTPs more slowly compared to cigarettes. This effectively introduces a 25% discount on excise tax duty for heated tobacco sticks compared to cigarettes by 2028.41 According to research from the Vienna Institute for Economic Studies, this will result in Ukraine forgoing more than UAH₴3 billion (US$72.4 million) in tax revenue by 2028.42 Preferential tax rates for HTPs do not contribute to public health goals and are effectively an industry subsidy.43

Use of third parties

The tobacco history has a long history of funding and empowering third parties, including front groups, lobby groups and astroturf organisations. The aim to disguise industry messaging as that of a more reputable individual or organisation, influence policy makers and the public, and control media narratives. Some relevant examples of this tactic from Ukraine are outlined below.

Healthy Initiatives

Healthy Initiatives is a Ukrainian non-profit, founded in 2019 and led by a former employee of the World Health Organization and the Campaign for Tobacco-Free Kids.4445

Healthy Initiatives is funded by Global Action to End Smoking (GAES), formerly the Foundation for a Smoke-Free World (FSFW), which, since the creation of FSFW in 2017, has been funded solely by PMI (apart from dividends and interest deriving from investments made with PMI funding, and a single anonymous donation in 2024 for a trivial amount of its total budget).46 FSFW/GAES tax returns show that from 2020, shortly after it was founded, to 2024, Healthy Initiatives received grants worth nearly US$1.5 million.4647484950 GAES’s 2024 tax return also shows a further US$798,973 approved for future payment.46

This funding has supported research on smoking, tobacco control and tobacco harm reduction in Ukraine, Russia, Kazakhstan, Georgia and Armenia.51 Healthy Initiatives has also collaborated with the UK-based FSFW/GAES grantee Knowledge-Action-Change.

Ukrainian Institute of the Future

The Ukrainian Institute of the Future (UIF) describes itself as “an independent think-tank, which forecasts changes and designs possible scenarios in Ukraine”.52 In 2019, it received funding from PMI IMPACT – the PMI initiative against the illicit tobacco trade and related crimes.53 According to the PMI IMPACT website, this funding was awarded for a project “aimed at combating smuggling and illegal trade in Ukraine through monitoring (including the state border), sociological research, advocacy and raising of public awareness activities.”54

UIF produced a report entitled “Smuggling Tobacco” with this funding, which identifies tobacco taxes as a major cause of illicit trade in Ukraine.55 Globally, independent research on the illicit tobacco trade has shown that other factors – such as governance status, weak regulatory frameworks and the social acceptance of illicit trade – appear to be much stronger determinants than price. In fact, the illicit cigarette market tends to be larger in countries with lower taxes and prices.56

The UIF report also states that illicit trade in Ukraine:

“is not so much about the illegal export of legally domestically manufactured tobacco products, but about the production of counterfeit products with their subsequent sale both inside the country and on foreign markets.”55

While reliable and up-to-date figures on illicit trade in Ukraine are not available, studies from between 2009 and 2014 indicated that illicit trade across Europe was being fuelled by massive overproduction of cigarettes in Ukraine by the TTCs – rather than by counterfeiters.657

In 2019, the former Deputy Prosecutor General of Ukraine was appointed as deputy director of UIF and as head of the programme against smuggling, which was supported by PMI.58

Profiting from war

Following the Russian invasion of Ukraine in February 2022, the tobacco industry sought to position itself as an ally of the latter. PMI pledged an initial US$10 million to international humanitarian efforts, while US$300,000 in employee contributions were matched by the company.59 “I see our role not only as an exporter, one of the biggest taxpayers, and an employer, but also as a partner and advisor on the country’s recovery,” said Maksym Barabash, Philip Morris Ukraine CEO, at a Ukraine Recovery Conference held in Switzerland in July 2022.60

Similarly, JTI stated that it had contributed “significant resources towards humanitarian aid”.61 “We are providing aid and support to [Ukrainian] people in need and continuing to make contributions to the Ukrainian economy,” a JTI spokesperson said in 2023.62

Yet as of 2025, both these companies continue to operate in Russia. Two reports published by B4Ukraine and the Kyiv School of Economics in 2023 and 2025 revealed that PMI and JTI were the top two multinationals operating in Russia by revenue in both 2022 and 2023.6364 In August 2023, Ukraine’s National Agency on Corruption Prevention added both companies to its list of International Sponsors of War, a project which aims to reduce Russia’s means to wage war by denouncing multinational companies which continue to operate there.6566

Relevant Links

Tobacco Tactics Resources

TCRG Research

Print Friendly, PDF & Email

References

  1. ↑abcdL. Olefir, Tobacco control policies in Ukraine: history, public health impact, and current priorities, J Health Inequal 2018; 4 (1): 13–17, doi: 10.5114/jhi.2018.77641
  2. ↑abcdWHO FCTC Secretariat, Ukraine: New tobacco control law adopted, 2022, accessed November 2023
  3. ↑abcdLife Advocacy Center, Ukraine has toughened anti-tobacco legislation, 11 January 2022, accessed November 2023
  4. ↑abcWorld Health Organization, Ministry of Health, Kyiv Institute of Sociology, Consumption of Tobacco and Nicotine Products in Ukraine: Sociological Survey Results Among Adults Aged 18+, April 2023, accessed November 2023
  5. ↑abWorld Health Organization, WHO report on the global tobacco epidemic, 2023 – Country profile, Ukraine, accessed November 2023
  6. ↑abcdeV. Lavrov, Ukraine’s ‘lost’ cigarettes flood Europe, The Center for Public Integrity, 29 June 2009, accessed November 2023
  7. ↑abWorld Customs Organization, Enforcement and Compliance – Illicit Trade Report 2022
  8. ↑abcdefghA. Myroniuk, Big Tobacco about to score big win in Ukraine, roll back excise tax, Kyiv Post, 15 March 2021, accessed November 2023
  9. ↑abA. Skipalskyi, L. Olefir, D. Kupyra et al, Ukraine Tobacco Industry Interference Index 2021, Life Advocacy Center and Global Center for Good Governance in Tobacco Control
  10. ↑World Bank, Ukraine | Data, 2025, accessed March 2025
  11. ↑M.B. Reitsma, P.J. Kendrick, E. Ababneh et al, Spatial, temporal, and demographic patterns in prevalence of smoking tobacco use and attributable disease burden in 204 countries and territories, 1990–2019: a systematic analysis from the Global Burden of Disease Study 2019, Lancet 2021; 397: 2337–60. doi: 10.1016/S0140-6736(21)01169-7
  12. ↑M. Goodchild, N. Nargis, E. Tursan d’Espaignet, Global economic cost of smoking-attributable diseases, Tobacco Control 2018;27:58-64, doi: 10.1136/tobaccocontrol-2016-053305
  13. ↑abcEuromonitor International, Company Shares 2019-2024, published May 2025 (paywall)
  14. ↑abcEuromonitor International, Cigarettes in Ukraine, Country Report, July 2023, accessed November 2023 (paywall)
  15. ↑A New Reality, Tobacco Reporter, 1 March 2024, accessed March 2024
  16. ↑Business Ukraine, Philip Morris invests $30 million in new Ukrainian production facility, 30 September 2024, accessed March 2025
  17. ↑Euromonitor International, Brand Shares 2019-2024, published May 2025 (paywall)
  18. ↑C.N. Kyriakos, D. Qi, K. Chang et al, Global market trends of flavor capsule cigarettes and menthol (non-capsule) cigarettes: An ecological analysis using commercial data across 78 countries, 2010–2020, Tobacco Induced Diseases, 2022;20(October):85. doi: 10.18332/tid/153974
  19. ↑‘High market share growth’ means that the share doubled between 2005-19 and was growing from 2017.
  20. ↑M. Zatonski, K. Silver, S. Plummer et al, A growing menace: menthol and flavoured tobacco products in LMIC, Tobacco Induced Diseases, 2022;20(April):39, doi: 10.18332/tid/146366
  21. ↑C.N. Kyriakos, Regulating flavours in cigarettes: A call to action, Tob. Prev. Cessation 2020;6(June):33, doi: 10.18332/tpc/122438
  22. ↑C. Moodie, A. Ford, F. Dobbie, The Power of Product Innovation: Smokers’ Perceptions of Capsule Cigarettes, Nicotine & Tobacco Research, Volume 20, Issue 9, September 2018, Pages 1157–1160, doi: 10.1093/ntr/ntx195
  23. ↑WHO FCTC Secretariat, Ukraine: New provisions banning the use of tobacco and nicotine products in public places entered into force, 11 July 2022, accessed March 2024
  24. ↑Food and Agriculture Organization of the United Nations, Tobacco production, 1992 to 2023, Our World in Data, accessed March 2025
  25. ↑abWorld Health Organization, Tobacco Agriculture and Trade, Ukraine, 2023
  26. ↑United Nations, Trade Data, UN Comtrade Database, 2023, accessed March 2025
  27. ↑United Nations, Trade Data, UN Comtrade Database, 2023, accessed March 2025
  28. ↑United Nations, Trade Data, UN Comtrade Database, 2023, accessed March 2025
  29. ↑United Nations, Trade Data, UN Comtrade Database, 2023, accessed March 2025
  30. ↑World Bank, Ukraine Cigarettes; containing tobacco exports by country in 2022, World Integrated Trade Solution, accessed November 2023
  31. ↑abA. Myroniuk, Huge Quantities of Chinese Cigarettes Smuggled Into Ukraine, Organized Crime and Corruption Reporting Project, 22 June 2021, accessed November 2023
  32. ↑D. Simona, Eastern Europe’s growing illicit tobacco trade wreaking global havoc, Devdiscourse, 1 August 2023, accessed 2 April 2024
  33. ↑Kantar, 10175 Illicit Trade Monitoring Ukraine, October 2022, accessed 2 April 2024
  34. ↑Tobacco Reporter, Firms Urge Crackdown on Illicit Trade, 10 November 2022, accessed 2 April 2024
  35. ↑Life Advocacy Center, International experts advise Ukraine to ratify the Protocol to Eliminate Illicit Trade in Tobacco Products, 26 January 2018, accessed November 2023
  36. ↑abcCampaign for Tobacco-Free Kids, Legislation by Country/Jurisdiction – Ukraine, Tobacco Control Laws, 25 July 2023, accessed November 2023
  37. ↑abcdE. Dauchy, P. Iavorskyi, On the Taxation of Cigarettes and Heated Tobacco Products: The Benefits of Following Current Law for Cigarettes and Law #466-IX for HTPs, Kyiv School of Economics, VoxUkraine, Campaign for Tobacco-Free Kids, 2020
  38. ↑abOpen4Business, Philip Morris Ukraine: If Excise Tax Rises by 320%, Legal Market of Heated Tobacco Products Will Fall by 3 Times, U.S.-Ukraine Business Council, 10 March 2020, accessed January 2024
  39. ↑A. Skipalskyi, D. Kupyra, S. Mytkalyk, Ukraine Tobacco Industry Interference Index 2023, Life Advocacy Center/Global Center for Good Governance in Tobacco Control, November 2023
  40. ↑Life Advocacy Center, Revenue to the State Budget from tobacco excise duty in 2021 have increased due to an effective tax policy, 3 April 2022, accessed January 2024
  41. ↑Life Advocacy Center, How excise taxes on tobacco products will be increased in Ukraine, 8 January 2025, accessed May 2025
  42. ↑K. Fidanovski, N. Kungl, Tax advantage for heated tobacco products risks undermining fiscal and health gains in Ukraine´s tobacco tax reform, The Vienna Institute for International Economic Studies, 3 December 2024, accessed May 2025
  43. ↑Z.D. Sheikh, J.R. Branston, L. Olefir et al, Examining cigarette, heated tobacco and e-cigarette market pricing and tax pass-through in Ukraine during the 2019–2022 tax reforms, Tobacco Control, Published Online First: 13 May 2025. doi: 10.1136/tc-2025-059290
  44. ↑Healthy Initiatives, Homepage, 2021, accessed January 2024
  45. ↑Vkursi Pro, Company database: Healthy Initiatives, website, undated, accessed January 2024 [translated from Ukrainian]
  46. ↑abcGlobal Action to End Smoking, Form 990-PF, 2024 Tax Return, 14 May 2025, accessed May 2025
  47. ↑Foundation for a Smoke-Free World, Form 990-PF, 2020 Tax Return, 17 May 2021, accessed September 2023
  48. ↑Foundation for a Smoke-Free World, Form 990-PF, 2021 Tax Return, 16 May 2022, accessed September 2023
  49. ↑Foundation for a Smoke-Free World, Form 990-PF, 2022 Tax Return, 15 May 2023, accessed September 2023
  50. ↑Global Action to End Smoking, Form 990-PF, 2023 Tax Return, 17 May 2024, accessed March 2025
  51. ↑Foundation for a Smoke-Free World, Awarded Grants, 2022, accessed January 2024
  52. ↑Ukrainian Institute of the Future, About the institute, 2023, accessed January 2024
  53. ↑STOP, Ukrainian Institute for the Future, exposetobacco.org, 2024, accessed January 2024
  54. ↑PMI IMPACT, Selected Projects: Second Funding Round, undated, accessed January 2024
  55. ↑abUkrainian Institute for the Future, Smuggling Tobacco, 28 May 2020, accessed January 2024
  56. ↑The World Bank, Confronting Illicit Tobacco Trade : a Global Review of Country Experiences, 23 January 2019, accessed January 2024
  57. ↑A. Rowell, K. Evans-Reeves, A.B. Gilmore, Tobacco industry manipulation of data on and press coverage of the illicit tobacco trade in the UK, Tobacco Control, 2014 May;23(e1):e35-43, doi: 10.1136/tobaccocontrol-2013-051397
  58. ↑Ukrainian Institute for the Future, Yevhenii Enin Took the Post of Deputy Director and Head of Programme Against Smuggling at the Ukrainian Institute for the Future, 22 July 2019, accessed January 2024
  59. ↑Philip Morris International, Philip Morris International Inc. (PMI) Suspends Investment and Activates Plans to Scale Down Manufacturing Operations in the Russian Federation, 9 March 2022, accessed May 2025
  60. ↑PM Eager to Partner in Ukraine Recovery, Tobacco Reporter, 6 July 2022, accessed April 2024
  61. ↑Japan Tobacco Inc., Japan Tobacco statement, Business & Human Rights Resource Centre, 1 April 2022, accessed May 2025
  62. ↑The Japan Times, Ukraine puts Japan Tobacco unit on list of war supporters, 27 August 2023, accessed 2 April 2024
  63. ↑B4Ukraine, Kyiv School of Economics, The Business of Staying: a closer look at multinational revenues and taxes in Russia in 2022, 2023
  64. ↑B4Ukraine, Kyiv School of Economics, Squeezing Putin, Corporate Enablers of Russia’s War in Ukraine, January 2025
  65. ↑U. Horoshko, Ukraine adds 2 tobacco companies to list of war sponsors, The Kyiv Independent, 25 August 2023, accessed February 2024
  66. ↑Ukrainian National Agency on Corruption Prevention, International Sponsors of the War – Frequently Asked Questions, 2024, accessed January 2024

Categories