Introduction:
Tobacco smoking increases the risk of many fatal diseases such as cancer, emphysema, heart disease and other circulatory diseases. If trends in tobacco use continue, approximately 500 million people alive today will die from smoking. There are approximately 120 million smokers in India. According to the World Health Organization (WHO), India is home to 12% of the world's smokers. To reduce over-consumption of tobacco and halt the prevalence of tobacco induced diseases, countries need comprehensive action plans.

Objectives:
This study was conducted to asses, one of the strategies developed by WHO, if increasing the taxation of the tobacco products leads to reduction in smoking.

Methods:
A cross sectional study was conducted among 340 smokers of Chennai, India. A non-probability convenience sampling was used in selecting the subjects who were further assessed using a pre-tested, structured questionnaire using Interview method. Cronbach’s alpha (0.732) and split half reliability (0.822) test was used to test the reliability the questionnaire. The data were entered in Microsoft excel spreadsheet and analyzed using SSPSS software version 20.

Results:
Tobacco consumption per day, after increase in taxation was found to be significantly increasing with the age of the study subjects (b=0.534, p<0.001). Tobacco consumption per day, after increase in taxation was found to be significantly less among females (b=-0.184, p=0.002). Tobacco consumption per day, after increase in taxation was found to be significantly decreasing with the SES of the study subjects (b=-0.118, p=0.048) and number of children in the family (b=-0.228, p=0.003).

Conclusion(s):
The results from current study show that, taxes and prices increases have great potential to stimulate cessation or reduction of cigarette consumption. The results from the present study also suggest that increase in taxation does not affect male having higher dependence rate and belonging to upper socioeconomic status.