Download or read book Progress in tackling tobacco smuggling written by Great Britain: National Audit Office and published by Stationery Office. This book was released on 2013-06-06 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: HMRC's renewed strategy for tackling tobacco smuggling is logical and includes a wide range of complementary measures, but the Department does not yet have an integrated approach to deterring and disrupting the distribution of illicit tobacco within the UK. This report identifies some good progress in building intelligence overseas, with the expansion of HMRC's network of intelligence officers, which helped overseas authorities seize goods equivalent to a prevented revenue loss of £658 million between 2011-12 and 2012-13. HMRC met all but one of its key operational targets for tobacco in 2011-12 but failed to meet any of its targets in 2012-13. HMRC is unlikely to achieve its plan to prevent £1.4 billion in revenue being lost to tobacco smuggling from investment in new tobacco initiatives over the spending review period. Key initiatives have been delayed or cancelled. HMRC achieved £328 million by the end of 2012-13 from these new initiatives, less than two-thirds of the benefit expected so far (£527 million). HMRC recognizes the need for better intelligence on distribution networks, if it is to target its domestic enforcement activities efficiently. It also lacks a good understanding of the volume of prosecutions and other sanctions needed to deter effectively the trade in illicit tobacco. Tobacco manufacturers have a legal obligation not to facilitate smuggling so far as is reasonably practical, and HMRC has worked with them to review supply chain policies. However, so far it has issued only one warning letter and no penalties.
Download or read book Contraband Tobacco in Canad written by and published by The Fraser Institute. This book was released on with total page 73 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book House of Commons Committee of Public Accounts HM Revenue Customs Progress in Tackling Tobacco Smuggling HC 297 written by Great Britain: Parliament: House of Commons: Committee of Public Accounts and published by The Stationery Office. This book was released on 2013-10-10 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tobacco smuggling represents a significant risk to revenues. It undermines initiatives to reduce smoking and it is linked to the activities of organised criminal gangs. HMRC estimates that duty not paid on tobacco smoked in the UK in 2010-11 resulted in revenue losses of around £1.9 billion. Some 9% of cigarettes and 38% of hand-rolling tobacco sold in the UK are estimated to be illicit, yet there were only 265 prosecutions for tobacco smuggling in 2012-13. HMRC's 2010 Spending Review settlement included £25 million over four years to invest in new initiatives to tackle tobacco smuggling. However HMRC was also required to find efficiency savings so total spending on HMRC's tobacco strategy in 2011-12 rose by only £3 million to £68.9 million and fell to £67.4 million in 2012-13. By the end of 2012-13, three of the five Spending Review-funded projects had yielded nothing and the Committee is not convinced that the Spending Review projects will deliver the £900 million benefit, in terms of revenue loss prevented, that HMRC now predicts they will achieve by March 2015. The Department has also failed to challenge UK tobacco manufacturers who turn a blind eye to the avoidance of UK tax by supplying more of their products to European countries than the legitimate market in those countries could possibly require. The tobacco then finds its way back into the UK market without tax being paid. The supply of some brands of hand-rolling tobacco to some countries in 2011 exceeded legitimate demand by 240%.
Download or read book Sea Change written by Richard Girling and published by Random House. This book was released on 2011-05-31 with total page 297 pages. Available in PDF, EPUB and Kindle. Book excerpt: We have a special relationship with the sea. It is the single most powerful driver of our economy, our lifestyle and our politics. It affects what we eat, how we use the land, how we relate to our neighbours, how we travel, even the thickness of our coats. Yet we go on treating it, with childlike faith and unreason, as if we imagine it to be infinitely resourceful and endlessly forgiving. Sea Change addresses such issues as pollution by sewage, nuclear waste and dumping at sea; extinction of fish stocks; destruction of marine environment, impacts of climate change, coastal erosion and rising sea levels; decline of our seaside resorts; the failure of the 'integrated transport policy';and smuggling. In each case Girling questions: how did the situation arise? What are the consequences? What should be done? And what will happen when we fail? His unique voice blends horror, humour and 'just fancy that'; sifting for solutions in the sands, he is utterly compelling, entertaining and inspirational.
Download or read book Size Causes and Consequences of the Underground Economy written by Friedrich Schneider and published by Routledge. This book was released on 2018-01-18 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bringing together top international researchers this book provides a worldwide coverage of underground economic activities. It presents estimates of the underground economy for 145 countries - the most comprehensive ever undertaken; an in-depth examination of the underground economy for a select number of these countries; and an analysis of the public policy implications through an assessment of how various governments have attempted to address this issue. The book brings together the latest research on tax evasion, tax morale and other underlying factors that have so significantly influenced participation in the underground economy. It provides a comprehensive overview of the size and development of the underground economy, its major causes and motivations and its effects on the legitimate economy. In addition, it reviews recent public policy concerns by a number of countries and how they have responded with measures to curb these underground economic activities.
Download or read book Opportunity for All written by and published by The Stationery Office. This book was released on 2004 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book OECD Reviews of Risk Management Policies Illicit Trade Converging Criminal Networks written by OECD and published by OECD Publishing. This book was released on 2016-04-18 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report assesses the magnitude, flows and drivers of illicit trade and the illegal economy including: narcotics, human trafficking, wildlife, sports betting, counterfeit medicines, alcohol and tobacco.
Download or read book Financing of Organised Crime written by Center for the Study of Democracy and published by Center for the Study of Democracy. This book was released on 2015 with total page 465 pages. Available in PDF, EPUB and Kindle. Book excerpt: The report Financing of Organised Crime contributes to a better understanding of the financial aspects of organised crime. The analysis explores topics such as the sources and mechanisms for financing organised crime, settlement of payments, access to financing in critical moments, costs of business and the management of profits. Drawing on the results of the analysis, the report also suggests possible new approaches to tackling organised crime.
Download or read book Brexit and the Control of Tobacco Illicit Trade written by Marina Foltea and published by Springer Nature. This book was released on 2020-01-01 with total page 89 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book assesses the consequences of Brexit for the control of illicit trade in tobacco products in the UK and EU. Based on the currently applicable legal framework, it examines the significance of a possible non-application of the acquis communautaire in the UK in matters relating to anti-illicit trade in tobacco legislation. It also analyses the modes of future cooperation between the UK and the EU in this area, as well as possible regulatory scenarios and their consequences. The book comprises six main sections. After the introduction (Section 1), Section 2 discusses the state of play of Brexit and possible outcomes of Article 50 of the Treaty of European Union procedure. Section 3 illustrates the data and trends of illicit tobacco trade in the UK. Section 4 describes the relevant legal (e.g. trade and fiscal measures) and enforcement frameworks in the UK and suggests possible post-Brexit scenarios in control of tobacco illicit trade. Section 5 focuses on the relevance of arrangements between governments and the tobacco industry in the control of illicit trade. Section 6 then analyses the relevance of key EU and global anti-illicit trade initiatives. Lastly, Section 7 the book offers some recommendations and conclusions on how the UK could control illicit trade in tobacco after Brexit.
Download or read book Forty first report of session 2010 12 written by Great Britain: Parliament: House of Commons: European Scrutiny Committee and published by The Stationery Office. This book was released on 2011-09-22 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: Forty-first report of Session 2010-12 : Documents considered by the Committee on 14 September 2011, including the following recommendations for debate, Reform of the Common Fisheries Policy; Financial management: prevention of Fraud
Download or read book WHO technical manual on tobacco tax policy and administration written by and published by World Health Organization. This book was released on 2021-04-07 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: This WHO technical manual on tobacco tax policy and administration builds upon the 2010 WHO technical manual on tobacco tax administration by further detailing the strategies for effective tobacco tax policy development, design, implementation and administration. This 2021 edition also serves as an update to the 2010 manual, incorporating the latest developments in science, technology and policy, as well as providing illustrative recent examples from a variety of countries. The best practices laid out in this manual are designed to inform governments on the development of their tobacco taxation policy, facilitating the achievement of their health and revenue objectives while also supporting their overall development strategy.
Download or read book Understanding the U S Illicit Tobacco Market written by National Research Council and published by National Academies Press. This book was released on 2015-04-30 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tobacco use has declined because of measures such as high taxes on tobacco products and bans on advertising, but worldwide there are still more than one billion people who regularly use tobacco, including many who purchase products illicitly. By contrast to many other commodities, taxes comprise a substantial portion of the retail price of cigarettes in the United States and most other nations. Large tax differentials between jurisdictions increase incentives for participation in existing illicit tobacco markets. In the United States, the illicit tobacco market consists mostly of bootlegging from low-tax states to high-tax states and is less affected by large-scale smuggling or illegal production as in other countries. In the future, nonprice regulation of cigarettes - such as product design, formulation, and packaging - could in principle, contribute to the development of new types of illicit tobacco markets. Understanding the U.S. Illicit Tobacco Market reviews the nature of illicit tobacco markets, evidence for policy effects, and variations among different countries with a focus on implications for the United States. This report estimates the portion of the total U.S. tobacco market represented by illicit sales has grown in recent years and is now between 8.5 percent and 21 percent. This represents between 1.24 to 2.91 billion packs of cigarettes annually and between $2.95 billion and $6.92 billion in lost gross state and local tax revenues. Understanding the U.S. Illicit Tobacco Market describes the complex system associated with illicit tobacco use by exploring some of the key features of that market - the cigarette supply chain, illicit procurement schemes, the major actors in the illicit trade, and the characteristics of users of illicit tobacco. This report draws on domestic and international experiences with the illicit tobacco trade to identify a range of possible policy and enforcement interventions by the U.S. federal government and/or states and localities.
Download or read book Managing Risks to Improve Public Services written by Great Britain: National Audit Office and published by The Stationery Office. This book was released on 2004 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent years a great deal of effort has been put into improving risk management in departments and in 2002 this was given further impetus when a two year risk programme was launched by the Prime Minister. This report looks at the progress made since the previous NAO report in 2000 (HC 864 1999-2000, ISBN 0105569488). It is based on a survey of the 20 main Whitehall departments, focus groups of 27 departmental risk managers, comparisons with the private sector, academic research and five case studies. The general conclusion is that significant improvement has been made but more needs to be done to make effective risk management a central part of general management processes. The ability to take risks and innovate, keep projects on track and handle complex service delivery needs to be further developed.
Download or read book Organised Crime in Northern Ireland written by Great Britain: Parliament: House of Commons: Northern Ireland Affairs Committee and published by The Stationery Office. This book was released on 2006-07-05 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: Organised crime continues to have a damaging affect on society and on the economy of Northern Ireland. There is a continued involvement of paramilitaries from both loyalist and republican sides who exercise control over communities and instil a fear that leads to the under-reporting of crimes. Excise and tax fraud, intellectual property crime, extortion, drugs, armed robbery, money laundering and illegal dumping have been identified as the major areas of organised criminal activity. There is also evidence that human trafficking is an emerging problem. Because of the nature of the subject, this report, which occupied the Committee for over six months, is based on evidence given in private as well as that given at public hearings.
Download or read book Transnational Organised Crime written by Tom Obokata and published by Taylor & Francis. This book was released on 2016-10-04 with total page 195 pages. Available in PDF, EPUB and Kindle. Book excerpt: Organised crime covers a wide range of activities, including drug trafficking, illegal trafficking of people, and fraud. The existence of a land border does not impede these operations; instead in many cases it is used to their advantage. In response, law enforcement strategies must include a transnational, multi-agency approach. This book critically analyses the extent to which Northern Ireland and the Republic of Ireland have been successful in implementing effective action against transnational organised crime. It explores the adoption of key law enforcement strategies and measures in these jurisdictions, and evaluates how regional (EU law) and international (UN Convention) standards have been implemented at the national level. Drawing on interviews with over 90 stakeholders including the Department of Justice Northern Ireland, the Department of Justice and Equality in Ireland, the Police Service of Northern Ireland and An Garda Síochána, Tom Obokata and Brian Payne discuss the factors affecting the effective prevention and suppression of organised crime, particularly in relation to cross-border cooperation. In exploring challenges of transnational crime and cooperation, this book will be of great use to students and researchers in international and transnational criminal law, criminology, and crime prevention.
Download or read book The Parliamentary Debates Hansard written by Great Britain. Parliament. House of Lords and published by . This book was released on 2013 with total page 1412 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book World Scientific Handbook Of Global Health Economics And Public Policy A 3 volume Set written by Richard M Scheffler and published by World Scientific. This book was released on 2016-01-28 with total page 1627 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'Understanding global health economics and policy has never been so important. This remarkable three-volume collection of chapters is sure to become the standard on health economics and health policy around the world.'David CutlerOtto Eckstein Professor of Applied EconomicsHarvard UniversityThis Handbook covers major topics in global health economics and public policy and provides a timely, systematic review of the field. Edited by Richard M Scheffler, Distinguished Professor of Health Economics and Public Policy and Director of the Global Center for Health Economics and Policy Research at the University of California, Berkeley, the Handbook features academics and practitioners from more than a dozen countries. Contributors are from the London School of Economics and Political Science, Pompeu Fabra University in Barcelona, University of York, University of Oslo, London School of Hygiene and Tropical Medicine, University of California - Berkeley, Stanford University, Johns Hopkins University, University of Toronto, University of Oxford, Harvard Medical School, OECD, the World Health Organization and the World Bank, many of whom have also acted as economic and policy advisors to government and non-governmental organizations across the world. Experts in these areas who provide critical analyses and relevant data for further exploration and research include: Thomas E Getzen, Executive Director of the International Health Economics Association (iHEA); Douglas E Hough, Associate Scientist and Associate Director of the Master in Healthcare Management programme at the Bloomberg School of Public Health of John Hopkins University; Guillem López-Casasnovas, former President of iHEA and member of the Advisory Council of the Spanish Health and Social Welfare Ministry and of the Advisory Council of the Catalan Health Ministry since 1984; Alistair McGuire, Professor of Health Economics at the London School of Economics and Political and advisor to a number of governments and governmental bodies across Europe; Tor Iversen, Research Director at the Health Economics Research Programme at the University of Oslo and former member of the iHEA Arrow Award Committee 2007-2011; William H Dow, Professor and Associate Dean for Research at University of California ,Berkeley and former Senior Economist for the Council of Economic Advisors (White House); Audrey Laporte, the Director of the Canadian Centre for Health Economics; Alexander S Preker, President and CEO of Health Investment & Financing Corporation; Ayda Yurekli, who initiated and developed the World Health Organization TaXSiM simulation model that has been used by many Ministries of Finance around the world for the development of tax policies; Marko Vujicic, Managing Vice President of the Health Policy Resources Center at the American Dental Association; Mark Sculpher, Director of the Programme on Economic Evaluation and Health Technology Assessment at the University of York and former President of the International Society of Pharmacoeconomics and Outcomes Research (ISPOR) (2011-2012); and Peter Berman, who has had almost 40 years of experience in global health and was formerly a Lead Health Economist at the World Bank. The Handbook spans across three volumes. The chapters deal with key global issues in health economics, are evidence-based, and offer innovative policy alternatives and solutions. The Handbook's approach toward global health economics and public policy will make it a useful resource for health economists, policymakers, private sector companies, NGOs, government decision-makers and those who manage healthcare systems.
