Progress in combating cigarette smuggling: controlling the supply chain

Progress in combating cigarette smuggling: controlling the supply chain

BACKGROUND The illicit tobacco trade results in huge losses of revenue to governments, estimated at $US40-50 billion in 2006, and in increased consumption and thus health problems because it makes tobacco available more cheaply. On 20 October 2008 the second meeting of the International Negotiating Body (INB2) on the illicit trade protocol of WHO's Framework Convention on Tobacco Control (FCTC)...

Finanzplanorientiertes Supply-Chain-Controlling

Designing and Controlling the Outsourced Supply Chain

All organizations outsource. They differ only in the scope and extent of what they procure as goods and services from outside entities. These choices drive an organization’s financial performance and long-term competitive viability, and establish the tenor of day-to-day operations. Outsourcing can solve many problems, but is also fraught with hidden costs and risks. This monograph examines outs...

From cigarette smuggling to illicit tobacco trade.

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...

the caspian sea s role in energy supply to china

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