From cigarette smuggling to illicit tobacco trade
From cigarette smuggling to illicit tobacco trade
复制标题
DOI：
10.1136/tobaccocontrol-2011-050205
复制
发表时间：
2012-03-01
期刊：
影响因子：
5.2
通讯作者：
Raw, Martin
中科院分区：
文献类型：
--
作者：
Joossens, Luk;Raw, Martin
税收政策被认为是减少烟草消费和流行的最有效策略。因此，避税和逃税破坏了税收政策的有效性，导致政府收入减少，吸烟者的价格降低，烟草使用增加。烟草走私和非法烟草贸易可能一直存在，因为烟草作为一个有价值的产品从新的World.Methods介绍，但贸易的性质发生了变化本文澄清的定义，审查有关非法贸易的关键问题，介绍了不同的方式规避税收，并期待在问题的大小，其不断变化的性质和原因。讨论了数据收集和研究的困难。最后，我们看看打击非法贸易的政策选择和谈判的世界卫生组织烟草控制框架公约（FCTC）议定书非法tobacco trade.Results 20年前的主要类型的非法贸易是大规模的香烟走私知名香烟品牌。欧洲和美洲的一些主要国际烟草公司由于税务规定、调查和当局的诉讼而审查了其出口做法，从而发生了变化。出现了其他类型的非法贸易，如非法制造，包括假冒和新的卷烟品牌的出现，在一个相当开放的方式在众所周知的地点生产，这是唯一或主要是为另一个国家的非法市场。结论非法烟草贸易的全球范围和多方面的性质需要一个协调的国际反应，所以一个强有力的议定书的烟草控制框架公约是必不可少的。非法烟草贸易是一个全球性问题，需要全球性解决办法。
Background Tax policy is considered the most effective strategy to reduce tobacco consumption and prevalence. Tax avoidance and tax evasion therefore undermine the effectiveness of tax policies and result in less revenue for governments, cheaper prices for smokers and increased tobacco use. Tobacco smuggling and illicit tobacco trade have probably always existed, since tobacco's introduction as a valuable product from the New World, but the nature of the trade has changed.Methods This article clarifies definitions, reviews the key issues related to illicit trade, describes the different ways taxes are circumvented and looks at the size of the problem, its changing nature and its causes. The difficulties of data collection and research are discussed. Finally, we look at the policy options to combat illicit trade and the negotiations for a WHO Framework Convention on Tobacco Control (FCTC) protocol on illicit tobacco trade.Results Twenty years ago the main type of illicit trade was large-scale cigarette smuggling of well known cigarette brands. A change occurred as some major international tobacco companies in Europe and the Americas reviewed their export practices due to tax regulations, investigations and lawsuits by the authorities. Other types of illicit trade emerged such as illegal manufacturing, including counterfeiting and the emergence of new cigarette brands, produced in a rather open manner at well known locations, which are only or mainly intended for the illegal market of another country.Conclusions The global scope and multifaceted nature of the illicit tobacco trade requires a coordinated international response, so a strong protocol to the FCTC is essential. The illicit tobacco trade is a global problem which needs a global solution.