• DocumentCode
    2977009
  • Title

    Policy Choice for China to Participate in Transnational Tobacco Smuggling Control in the Post-Convention Era

  • Author

    Zhang Yuanyuan

  • Author_Institution
    Zhejiang Gongshang Univ., Hangzhou, China
  • fYear
    2011
  • fDate
    12-14 Aug. 2011
  • Firstpage
    1
  • Lastpage
    5
  • Abstract
    The tobacco smuggling not only prejudices the interests of the country and the tobacco enterprises, but also shakes the effect of the tobacco control convention. While the government suffers the tax losses, the tobacco enterprises are also the main victims of the smuggling. On basis of the common foundation and interests, Chinese tobacco enterprises and governmental law enforcement authorities may make joint efforts to crack down on the tobacco smuggling.
  • Keywords
    law administration; taxation; tobacco products; China; governmental law enforcement authorities; tax losses; tobacco enterprises; transnational tobacco smuggling control; Companies; Government; Industries; Law; Licenses;
  • fLanguage
    English
  • Publisher
    ieee
  • Conference_Titel
    Management and Service Science (MASS), 2011 International Conference on
  • Conference_Location
    Wuhan
  • Print_ISBN
    978-1-4244-6579-8
  • Type

    conf

  • DOI
    10.1109/ICMSS.2011.5998882
  • Filename
    5998882