EPICENTER, featured in Prawo.Gazetaprawna, critiques the February 2025 excise tax hike on vaping devices (PLN 40/unit), nicotine pouches (PLN 150/kg, rising to PLN 250 by 2027), and e-cigarette liquids (PLN 40 penalty + PLN 0.96/ml), arguing it lacks a health campaign to justify the increase. The think tank warns of a growing black market, citing KPMG’s report of a 4.3% shadow economy in 2024, and notes potential triple taxation risks, with industry experts estimating up to PLN 30 billion budget losses over a decade from proposed bans on disposables and flavored pouches.