업계는 해당 과세를 두고 “낼 수도 걷을 수도 없는 비현실적 제도”라고 비판합니다. 실제로 기획재정부의 담배마켓동향에 따르면, 액상형 전자담배로 인한 세수 확보는 0원이다. 전자담배총연합회가 추산한 합리적인 종가세 전환에 따른 액상형 전자담배 세금은 연간 1700억원이다
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