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  <titleInfo>
    <title>Illicit Trade in South Africa</title>
  </titleInfo>
  <name type="personal">
    <namePart>Framework Convention Alliance</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="text">Geneva</placeTerm>
    </place>
    <publisher>Framework Convention Alliance</publisher>
    <dateIssued>2007</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <abstract>The factsheet is based on research that shows the extent of illicit trade in cigarettes in South Africa.It gives smoking rates and evidence that show the increased taxes and retail prices resulting in very large decline in total cigarette consumption in South Africa. The strategy of increasing excise taxes,to reduce cigarette consumption and increase government revenue, has worked with dramatic effect, even in the face of the growth in illicit trade. This research supports the strategy of increased cigarette taxation in South Africa.Although it identifies a significant illicit trade problem it also finds that this problem has most likely peaked and is probably in substantial decline</abstract>
  <subject>
    <topic>ILLICIT TRADE TAX EVASION TRANSFER PRICING UNDERPRICING ENVIRONMENT ILLICIT WEALTH OVERPRICING DRUG TAXES</topic>
  </subject>
  <identifier type="uri">http://iffoadatabase.trustafrica.org/iff/illicit_trade_in_south_africa_has_it_undermined.pdf</identifier>
  <location>
    <url>http://iffoadatabase.trustafrica.org/iff/illicit_trade_in_south_africa_has_it_undermined.pdf</url>
  </location>
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