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
Link To Document