illegal market of tobacco products; track and trace system; the tobacco supply chain
Résumé :
[en] The paper systematizes the international experience of the functioning of tracking and tracing tax stamps and tobacco products, namely on the impact of their introduction on the market and tax revenues. The arguments on the feasibility of application, functionality, cost of implementation, mechanism of financing of expenses, stakeholders etc. are determined. The technological decisions on tracking and tracking based on tax stamps and product brand tracking criteria are classified. Conceptual approaches to the creation and implementation of an electronic tobacco production control and circulation system in Ukraine are proposed.
Centre de recherche :
Research Institute of Fiscal Policy
Disciplines :
Domaines particuliers de l’économie (santé, travail, transport...)
