碩士 / 國立高雄海洋科技大學 / 海事資訊科技研究所 / 105 / Considering the fact that the government plans to increase the tobacco tax and health and welfare surcharge on tobacco products again, maritime smuggling of tobacco products will be expected to be rampant. This research is based on documents reviewing and cases analyzing, choosing jurisdiction of First Kaohsiung Brigade in coast guard administration as research area. This research will discuss the patterns of maritime smuggling on tobacco products in the country, analyzing the patterns of capturing tobacco products without VAT and periodicity specifically from 2013 to 2016. This research will focus on the patterns of maritime smuggling on tobacco products, which divided into four ways including fishing boat, cargo ship, workboat and container ship. The purpose of this research is to discuss the transition of maritime smuggling on tobacco products in the country. The result shows that the next year after the health and welfare surcharge on tobacco products had increased, the amount of smuggled tobacco increased as well. The goal of this research is to provide advantages for government administration and coastal
guards to capture and prevent smuggling on tobacco products.
| Identifer | oai:union.ndltd.org:TW/105NKIM0297002 |
| Date | January 2017 |
| Creators | 林正原 |
| Contributors | 周建張 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 91 |
Page generated in 0.0015 seconds