An analysis of the illicit tobacco trade: the influence of the effectiveness of administrative enforcement and high taxation on illicit trade

Year 2023, Volume: 5 Issue: 1, 1 - 6, 08.06.2023

Yumiko Yokoyama , Faruk Güven

https://doi.org/10.58588/aru-jfeas.1164606

Abstract

Even though tobacco products are commonly legal substances, the illicit tobacco trade is one of the largest among other illegal products and services. Although high taxation is often blamed for the development of illicit tobacco trade, it is the strength and efficiency of the regulatory framework that should form the focus attention when investigating the control of illicit trade. This secondary based research aims to analyse the relationship between the estimated size of illicit tobacco trade and the strength of enforcement, together with the influence of taxation on illicit tobacco trade. The results demonstrate that the size of illicit tobacco trade tends to be smaller where countries have strong enforcement capability. Moreover, countries with strong enforcement capability can also increase taxation on tobacco products while suppressing the development of illicit tobacco trade. Finally, as illicit tobacco products are mainly traded across borders, the weak law enforcement of some governments can undermine the international effort to eradicate illicit tobacco trade.

Keywords

Illicit Tobacco Trade, High Taxing, Law Enforcement

Yasadışı tütün ticaretinin bir analizi: idari yaptırım ve yüksek vergilendirmenin etkinliğinin yasa dışı ticaret üzerindeki etkisi

Abstract

Tütün ürünleri genellikle yasal maddeler olsa da yasa dışı tütün ticareti diğer yasa dışı ürün ve hizmetler arasında en büyüklerinden biridir. Yasa dışı tütün ticaretinin gelişmesi için genellikle yüksek vergilendirme suçlansa da yasa dışı ticaretin kontrolü araştırılırken odak noktası düzenleyici çerçevenin gücü ve etkinliği olmalıdır. Bu ikincil temelli araştırma, yasa dışı tütün ticaretinin tahmini büyüklüğü ile yaptırım gücü arasındaki ilişkiyi, vergilendirmenin yasa dışı tütün ticareti üzerindeki etkisiyle birlikte analiz etmeyi amaçlamaktadır. Sonuçlar, yasa dışı tütün ticaretinin boyutunun, ülkelerin güçlü yaptırım kapasitesine sahip olduğu yerlerde daha küçük olma eğiliminde olduğunu göstermektedir. Ayrıca, güçlü uygulama kabiliyetine sahip ülkeler, yasadışı tütün ticaretinin gelişimini bastırırken tütün ürünleri üzerindeki vergileri de artırabilir. Son olarak, yasadışı tütün ürünleri esas olarak sınır ötesi ticareti yapıldığından, bazı hükümetlerin zayıf kanun uygulamaları, yasadışı tütün ticaretini ortadan kaldırmaya yönelik uluslararası çabaları baltalayabilir.

Keywords

Tütün, Vergi, Yasadışı Ticaret

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