Главен редактор
  • проф. д-р Христина Николова
Редакционен съвет
  • проф. д-р Христина Николова, УНСC
  • проф. д.с.н. Елка Тодорова, УНСС
  • проф. д.ик.н. Пламен Мишев, УНСС
  • проф. д.н. Мая Ламбовска, УНСС
  • доц. д-р Тодор Недев, УНСС
  • доц. д-р Дорина Кабакчиева, УНСС
Научен секретар
  • доц. д-р Александър Вълков, УНСС
Координатор
  • ас. д-р Веселина Любомирова, УНСС
Международен редакционен съвет
  • Damian Stantchev, PhD
    Edinburgh NAPIER University, UK

  • Ivaylo Vassilev, PhD
    University of Southampton,UK

  • Prof. Irina Kuzmina-Merlino, PhD
    Transport and Telecommunication Institute, Riga

  • Milan Zdravkovic
    University of Niš, Serbia

  • Prof. Niculae Mihaita, PhD
    Bucharest Academy of Economic Studies, Romania

  • Prof. Ricardo Jardim-Gonçalves, PhD
    UNINOVA institute, New University of Lisbon, Portugal

  • Prof. Ing. Jaroslav Belás, PhD
    Tomas Bata University in Zlín, Czech Republic

  • Prof. John Rijsman, PhD
    Tilburg University

  • Prof. Ing. Zdenek Dvorák, PhD
    University of Zilina, Slovak Republic

  • Prof. Zoran Cekerevac, PhD
    “Union – Nikola Tesla” University in Belgrade, Serbia

Economic Aspects of Tobacco Products’ Contraband
Научни трудове на УНСС - Том 4/2019
година 2019
Брой 4

Economic Aspects of Tobacco Products’ Contraband

Резюме

Smuggling of cigarettes has serious economic aspects. It affects tax and excise revenues, increases social spending on health care, government spending for counteraction. Tobacco smuggling and revenues from tobacco smuggling support other criminal activities and act in symbiosis with them. This report addresses the principal effects and influences of smuggling of tobacco products, and in particular their impact in Bulgaria.

JEL: E26, I18, L66

Ключови думи

economic aspects, tobacco contraband, smuggling, taxes
Свалете RP_vol4_2019_No11_D Dimitrov.pdf
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ABSTRACTING AND INDEXING

ISSN (print): 0861-9344
ISSN (online): 2534-8957