Welcome to The Global Technate Komrade :

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Except for the fact that Ukraine's square miles are about 35k less than that of Texas alone.

What effect might your proposal have upon the Aztec Club of 1847
and it's current membership rolls ?

https://www.aztecclub.org/

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Producers and Consumers
Supply and Demand

If taxing tobacco decreases demand for the product to be consumed by smoking,
then supply will fill the warehouse, or eventually there will be less supply needed to meet demand.

If we tax income earned by producing, then there may be a discouragement of incentive to work,
or one may work to produce more to earn the same if they are physically addicted to nicotine and need the money to acquire the supply to meet the demand of their physical vice.