| 000 -LEADER | |
|---|---|
| fixed length control field | 01357nam a22001217a 4500 |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Personal name | British American Tobacco South Africa |
| 245 ## - TITLE STATEMENT | |
| Title | lllicit Trade |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | South Africa |
| Name of publisher | British American Tobacco South Africa |
| Year of publication | 2013. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | The factsheet gives statistics and figures on the extent of illicit tobacco trade in Southern Africa. The trade in illegal cigarettes is estimated to have cost the SA government over R5-billion in excise and VAT for 2012. Combating illicit trade has become a major challenge, not just in South Africa, but globally. The black market is driven by high tobacco taxes, particularly when taxes and therefore prices in neighbouring countries are much lower. Weak criminal penalties, poor border controls, low arrest rates and corruption in some parts of the world add to the problem. Illicit trade in cigarettes may be classified into three categories, Smuggling, Counterfeit and Local Tax Evasion. Illicit trade is not just the work of small operators, but organised crime is increasingly dominant due to its high rewards. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | BALANCE OF PAYMENTS CORRUPTION COUNTERFEITING CUSTOMS FAKING TRANSACTIONS ILLICIT WEALTH SMUGGLING TAX EVASION TAX HAVENS DRUG TAXES ILLICIT TRADE TRANSFER PRICING UNDERPRICING ENVIRONMENT OVERPRICING |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://iffoadatabase.trustafrica.org/iff//llicit_trade.docx |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Computer Files |
No items available.