Title :
Policy Choice for China to Participate in Transnational Tobacco Smuggling Control in the Post-Convention Era
Author_Institution :
Zhejiang Gongshang Univ., Hangzhou, China
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;
Conference_Titel :
Management and Service Science (MASS), 2011 International Conference on
Conference_Location :
Wuhan
Print_ISBN :
978-1-4244-6579-8
DOI :
10.1109/ICMSS.2011.5998882