碩士 / 國立高雄海洋科技大學 / 海事資訊科技研究所 / 104 / Abstract
Taiwan is surrounded by the sea, the maritime industry developed smuggling industry will rise, and smuggling of all kinds of ways, increasingly rampant. As for the smuggling of goods, places the bulk tobacco products. Therefore, the study of the motivation of this paper is to analyze the relevance of tobacco tax hike levied and smuggling of tobacco products, and by the author of the Coast Guard Investigative Service team Kaohsiung second jurisdictions (Kaohsiung and Pingtung areas), in 2012 to 2014 Arrest of four types of cases of untaxed tobacco products supplemented with instructions.
First, through the National Treasury Administration of data to identify the peak of smuggling of tobacco products, and comparison of tobacco tax hike levied period, whether positive relationship.Secondly, in accordance with article case study carding "25-100 tons of fishing vessels, 1000 tons miscellaneous cargo, 100 tons of work boats, container" and other four Taiwan common smuggling patterns.
The results found that: My tobacco tax hike levied and the following year when it seized smuggled tobacco products is much higher than the advance, while China smuggling aspect in accordance with the National Treasury Administration classified statistics, a total of three times appeared from 2002 to 2014 change every four years on average will produce smuggling aspect that is changing, and the change of season and they smoke tobacco tax hike and chemicals management provisions reforms related to tobacco tax hike does change the apparent smuggling ecology.
The results can be used as future priorities and direction of the Coast Guard service planning and Investigative untaxed tobacco products smuggling.
| Identifer | oai:union.ndltd.org:TW/104NKIM0297016 |
| Date | January 2016 |
| Creators | HUANG,SHI-CHENG, 黃仕丞 |
| Contributors | 張清發 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 101 |
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