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"The great tradition with this crop is what keeps people in the tobacco-growing business, said Jess Antonio Madera, a professor at the Autonomous University of Nayarit

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Therefore, based on previous scholars research, this paper intends to study the specific design of each tax system element of tobacco consumption tax from the perspective of tax system optimization through the combination of qualitative and quantitative research methods, inductive analysis, and comparative analysis

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TSNA tobacco specific nitrosamines NNN N-nitrosonornicotine NNK 4-(methylnitrosamino)-1-(3-pyridyl)-1-butanone PAH polynuclear aromatic hydrocarbons benzo(a) pyrene aldehydes (e.g