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[37] [e] North Korea imposes no kind of tobacco tax at all, including specific excise, ad valorem excise, value-added tax, sales tax, or import duty

The first, the business profits tax (BPT), has been in place since 1970 and functions much in the same way that corporate income taxes in other states do

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Chronic nasal symptoms were more frequent among smokers and ex-smokers in the whole study group as found also in Sweden [20, 21] In the earlier report from FinEsS studies from 1997 to 2003, smoking was not associated with rhinitis symptoms [14]