How Big is Illicit Cigarette Trade in the Philippines?

• Main Authors: Austria, Myrna S., Villanueva, Alyssa Cyrielle B.
• 格式: text
• 出版: Animo Repository 2021
• 主題: tax revenue; illicit trade; tax revenue loss; cigarette; International Trade Law; Tax Law
• 在線閱讀: https://animorepository.dlsu.edu.ph/res_aki/106; https://animorepository.dlsu.edu.ph/context/res_aki/article/1103/viewcontent/How_Big_is_Illicit_Cigarette_Trade_in_the_Philippines.pdf

Illicit cigarette trade or the manufacture, distribution, and sale of cigarettes that evade taxes and violate trademarks, persists in the Philippines. Enhancing the affordability and availability of cigarettes undermines the effectiveness of the series of tax policy reforms meant to lower, if not el...