Tax gap for federal excise duty on cigarettes. : Rv4-145/2020E-PDF
"The objective of this report is to estimate federal excise duties revenue loss from illegal production/smuggling of cigarettes (also referred in this report as the federal cigarette duty gap). In fact, illegal production/smuggling of cigarettes by unlicensed manufacturers is regarded as the main source of tax loss in relation to federal excise duties, taxes, and other specific levies in Canada"--Executive summary, page 2.
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.894733&sl=1
| Ministère/Organisme | Canada Revenue Agency, issuing body. |
|---|---|
| Titre | Tax gap for federal excise duty on cigarettes. |
| Type de publication | Monographie |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| Note(s) | Cover title. Issued also in HTML format. Issued also in French under title: Écart fiscal lié aux droits d’accise fédéraux sur les cigarettes. Includes bibliographical references (pages 40-42). |
| Information sur la publication | [Ottawa] : Canada Revenue Agency = Agence du revenu du Canada, [2020] |
| Description | 1 online resource (42 pages) : graphs |
| ISBN | 9780660369389 |
| Numéro de catalogue |
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| Descripteurs | Cigarettes -- Taxation -- Canada. |