Room 3.17 School of Economics Building, Middle Campus, University of Cape Town, Rondebosch, Cape Town 7700, South Africa.
Prev Med. 2017 Dec;105S:S15-S18. doi: 10.1016/j.ypmed.2017.04.025. Epub 2017 Apr 29.
This report evaluates the effectiveness of various measures to control the size of illicit cigarette trade in Kenya. It is based on a literature review, a review of conference proceedings/materials, online searches, and analyses of data from the National Statistical Office of Kenya, ERC, and Euromonitor. I used both published and grey literature, official government reports, and online news articles. In response to the presence of illicit cigarettes in the market in the early 2000s, Kenya adopted numerous measures to reduce tobacco tax evasion, with varying degrees of success. The latest solution involving a tracking and tracing system accompanied by electronic cargo monitoring of export seems to be the most effective, as it reduced the size of the illicit cigarette market and increased tax revenue. In addition, it seems to be more resistant to tampering. The experience of Kenya highlights the importance of consistency and comprehensiveness of the system addressing tax evasion, because piecemeal measures have only short-term effects.
本报告评估了肯尼亚控制非法香烟贸易规模的各种措施的有效性。它基于文献综述、会议记录/材料审查、在线搜索以及肯尼亚国家统计局、ERC 和欧睿的数据分析。我使用了已发表和灰色文献、官方政府报告和在线新闻文章。针对 21 世纪初市场上存在非法香烟的问题,肯尼亚采取了多项措施来减少烟草逃税,这些措施取得了不同程度的成功。最近采取的一项涉及跟踪和追溯系统以及出口电子货物监控的解决方案似乎是最有效的,因为它缩小了非法香烟市场的规模并增加了税收。此外,它似乎更不容易被篡改。肯尼亚的经验突出了解决逃税问题的系统的一致性和全面性的重要性,因为零碎的措施只有短期效果。