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A aplicação do princípio da insignificância ao crime de descaminho

Farias, Vanessa Barreto
Fonte: Universidade Federal do Rio Grande do Sul Publicador: Universidade Federal do Rio Grande do Sul
Tipo: Trabalho de Conclusão de Curso Formato: application/pdf
Português
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O presente trabalho tem o escopo de analisar a recente jurisprudência firmada pelos Tribunais brasileiros quanto à aplicação do princípio da insignificância ao crime de descaminho. A peculiaridade quanto a esta aplicação reside no fato de que se adotou um patamar fiscal – o valor mínimo que a dívida ativa da União deve atingir para ensejar o ajuizamento de execuções fiscais –, estranho ao direito penal, como parâmetro para definir a existência de tipicidade penal. Assim, todo descaminho que origina dívida ativa da União de valor inferior àquele determinado para que se ajuíze execução fiscal é considerado penalmente atípico, em virtude de uma série de argumentos utilizados pelos Tribunais. Até o ano de 2004, o parâmetro fiscal era o valor de R$ 2.500,00 (dois mil e quinhentos reais), que, numa interpretação mais ampla, até poderia se considerar insignificante. Entretanto, em dezembro de 2004, com a Lei n.º 11.033, o patamar foi elevado para R$ 10.000,00 (dez mil reais), e, em setembro de 2009, a jurisprudência pátria se consolidou no sentido de que este patamar é aplicável ao crime de descaminho como hipótese de incidência do princípio da insignificância. Diante da aparente distorção que ocorre quando se faz uso do princípio da insignificância...

Os interesses do governador : Luiz Garcia de Bivar e os negociantes da Colônia do Sacramento (1749-1760)

Kühn, Fábio
Fonte: Universidade Federal do Rio Grande do Sul Publicador: Universidade Federal do Rio Grande do Sul
Tipo: Artigo de Revista Científica Formato: application/pdf
Português
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O artigo enfoca o envolvimento do governador da Colônia do Sacramento, Luiz Garcia de Bivar (1749- 1760), com os negócios ilícitos realizados com os domínios espanhóis, possibilitados pelos contatos mercantis mantidos com Buenos Aires. Além dos gêneros tradicionais (manufaturas europeias, produtos do Brasil e fazendas) que faziam parte do comércio com Buenos Aires, na década de 1750, a praça portuguesa especializou-se no fornecimento de escravos africanos para a região platina. Esse comércio era realizado por uma comunidade mercantil bastante expressiva e fortemente conectada com seus pares do Rio de Janeiro. Traça-se um breve perfil desse grupo mercantil, mostrando sua relação com as atividades de contrabando protegidas pelo governador.; The article focuses on the involvement of the governor of Colônia do Sacramento, Luiz Garcia de Bivar (1749-1760), in the illicit business conducted with Spanish territories, made possible by commercial contacts with Buenos Aires. In addition to merchandise (Brazilian and European goods) traditionally traded with Buenos Aires, in the 1750s the Portuguese possession specialized in the supply of African slaves to the Rio de la Plata region. This trade was carried out by a substantial mercantile community...

Cigarette smuggling finds a home in the West

Square, D
Fonte: PubMed Publicador: PubMed
Tipo: Artigo de Revista Científica
Publicado em 13/01/1998 Português
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Four years ago the tobacco-smuggling situation was so bad that the federal government reduced its tobacco taxes. All provinces in the East save Newfoundland followed suit by lowering provincial taxes as well. The western provinces adamantly refused to do this. Today, cartons of cigarettes that sell for $26 in Ontario cost roughly $45 west of the Ontario border. The result, says David Square, is that tobacco smuggling is now a thriving industry in western Canada.

Cigarette smuggling in Europe: who really benefits?

Joossens, L.; Raw, M.
Fonte: BMJ Group Publicador: BMJ Group
Tipo: Artigo de Revista Científica
Publicado em /03/1998 Português
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Cigarette smuggling, now on the increase, is so widespread and well organised that it poses a serious threat to public health. This threat comes from two principal directions. First, smuggling makes cigarettes available cheaply, thereby increasing consumption. A third of annual global exports go to the contraband market, representing an enormous impact on consumption, and thus causing an increase in the burden of disease, especially in poorer countries. It is also costing government treasuries thousands of millions of dollars in lost tax revenue. Second, the tobacco industry uses smuggling politically, lobbying governments to lower tax, arguing that smuggling is caused by price differences. This paper shows that the claimed correlation between high prices and high levels of smuggling does not exist in western Europe. In fact, countries such as Norway and Sweden, with expensive cigarettes, do not have a large smuggling problem, whereas countries in the south of Europe do. Cigarette smuggling is not caused principally by "market forces". It is mainly caused by fraud, by the illegal evasion of import duty. The cigarettes involved are not the cheap brands from southern European countries, for which there is no international market. It is the well-known international brands such as Marlboro and Winston. We propose much tighter regulation of cigarette trade...

Complicity in contraband: British American Tobacco and cigarette smuggling in Asia

Collin, J; LeGresley, E; MacKenzie, R; Lawrence, S; Lee, K
Fonte: BMJ Group Publicador: BMJ Group
Tipo: Artigo de Revista Científica
Publicado em /12/2004 Português
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Objectives: To examine the complicity of British American Tobacco (BAT) in cigarette smuggling in Asia, and to assess the centrality of illicit trade to regional corporate strategy.

Smuggling and cross border shopping of tobacco in Europe.

Joossens, L.; Raw, M.
Fonte: BMJ Group Publicador: BMJ Group
Tipo: Artigo de Revista Científica
Publicado em 27/05/1995 Português
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Governments have recently become concerned about cross border shopping and smuggling because it can decrease tax revenue. The tobacco industry predicted that, with the removal of border controls in the European Union, price differences between neighbouring countries would lead to a diversion of tobacco trade, legally and illegally, to countries with cheaper cigarettes. According to them this diversion would be through increased cross border shopping for personal consumption or through increased smuggling of cheap cigarettes from countries with low tax to countries with high tax, where cigarettes are more expensive. These arguments have been used to urge governments not to increase tax on tobacco products. The evidence suggests, however, that cross border shopping is not yet a problem in Europe and that smuggling is not of cheap cigarettes to expensive countries. Instead, more expensive "international" brands are smuggled into northern Europe and sold illegally on the streets of the cheaper countries of southern Europe.

“Up yours”: smuggling illicit drugs into prison

George, Sanju; Clayton, Steve; Namboodiri, Vasudevan; Boulay, Sylvie
Fonte: BMJ Publishing Group Publicador: BMJ Publishing Group
Tipo: Artigo de Revista Científica
Publicado em 28/09/2009 Português
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A significant proportion of patients who are heroin-dependant and receiving treatment in the community serve prison sentences at some point in their lives, meaning their treatment continues “on the inside”. Although prison inmates are promised the same quality of care as they would get “on the outside”, this is not always the case. Some drawbacks of the drug treatments offered in prisons can lead to people smuggling drugs into prisons. The present work describes how a patient, who is heroin dependant and attending a community drug and alcohol team for methadone maintenance treatment, smuggled methadone and heroin into prison, his reasons for doing that, his personal description of the extent of drug use in prisons and finally what can be done to stop it from treatment and policy perspectives. Drug misuse is common in prisons. Much more can be done at treatment and policy levels to prevent people smuggling drugs into prison.

Price Discrimination and Smuggling of AIDS Drugs

Hornbeck, Richard A.
Fonte: Berkeley Electronic Press Publicador: Berkeley Electronic Press
Tipo: Artigo de Revista Científica
Português
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Patent-holding pharmaceutical companies are shown to be imperfectly able to charge differential prices for AIDS drugs due to the potential for black market exchange. Thus, greater segmentation in the international market through additional barriers to smuggling would induce firms to charge lower prices for AIDS drugs in poorer countries. Without these additional barriers, widespread drug distribution through mandated lower prices or weakened patent protection in the developing world would result in smuggling, undercutting demand in developed markets and reducing firms’ research incentives. By contrast, further market segmentation would allow policy makers to go beyond the induced price cuts and remove patent protection in many markets where the benefits to increased distribution would likely outweigh the losses to research incentives.; Economics

Tobacco Control in Brazil

Iglesias, Roberto; Jha, Prabhat; Pinto, Márcia; da Costa e Silva, Vera Luiza; Godinho, Joana
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Português
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The objective of this study was to assess the smoking situation in Brazil, and the role of the tobacco control program, and compare it to experience in other countries. The study assessed key trends in smoking rates and lung cancer in Brazil, and reviewed price and non-price interventions. A discussion of fiscal instruments and smuggling is also included in this report. This study aimed at further evaluating the smoking situation in Brazil, the role of the tobacco control program in the country, and compares it to global best practice and experience in other countries. The study report is structured into three main parts: in the first chapter, trends in smoking prevalence, consumption, and cigarette expenditures in Brazil are reviewed, including the illegal market; in the second chapter, trends in lung cancer mortality and health care costs of smoking-related diseases in the country are analyzed; in the third chapter, non-price and price interventions are reviewed, including those taken by the Brazil tobacco control program...

Economics of Tobacco Toolkit, Tool 7 : Understand, Measure, and Combat Tobacco Smuggling

Merriman, David
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Português
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The intended purpose of this tool is to let readers gain the necessary knowledge about tobacco smuggling. With this knowledge, policy responses can be developed and further monitored in order to establish their effectiveness, appropriateness, and impact on other policy goals. For example, if enhanced tax revenue is one goal of a tobacco taxation policy, smuggling can be an important consideration, since smuggled tobacco avoids taxation. Likewise, tobacco smuggling can have an impact on health policies, as it can be difficult to regulate health warnings and conditions of sale on smuggled tobacco. More specifically, by using the methods presented in this tool, a more accurate and objective understanding of tobacco smuggling can be gained. Tobacco manufacturers, distributors and sellers, and others with a narrow self-interest in the design of tobacco control policy often misrepresent the degree of tobacco smuggling. Well documented, methodologically sound, quantitative estimates of tobacco smuggling are a useful tool for educating policymakers about the costs and benefits of various policies. Moreover...

The relationship between criminal and terrorist organizations and human smuggling

Lanzante, Joseph A.
Fonte: Monterey, California. Naval Postgraduate School Publicador: Monterey, California. Naval Postgraduate School
Tipo: Tese de Doutorado
Português
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CHDS State/Local; This thesis sought to expand on the literature that has been written on the possibility and impact of a relationship forming between criminal and terrorist organizations in terms of human smuggling. These entities could form a strategic alliance and leverage existing narcotics, weapons, and human smuggling corridors that exist south of the U.S./Mexico border to smuggle terrorist operatives into the U.S. thereby threatening U.S. interests and national security. The analysis of the scholarly literature, interview data, and case studies point to a relationship between criminal and terrorist organizations and the fact that they have worked together to smuggle terrorists into the U.S. Additionally, corruption efforts by these organizations places a weak link in U.S. border security that can be exploited for nefarious purposes. Enhanced information sharing between law enforcement entities may be the single best way to detect the relationship between criminal and terrorist organizations and prevent them from smuggling a terrorist operative into the U.S.

The microeconomics of bullionism : arbitrage, smuggling and silver outflows in Spain in the early 18th century

Nogues-Marco, Pilar
Fonte: Universidade Carlos III de Madrid Publicador: Universidade Carlos III de Madrid
Tipo: info:eu-repo/semantics/draft; info:eu-repo/semantics/workingPaper Formato: application/pdf
Publicado em /06/2011 Português
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In the Early Modern period, there was a systematic flow of precious metals from the American colonies to Spain and Portugal and, from there, throughout the world. In this paper, I use newly discovered data on the black market for silver in Cadiz to reconstruct a picture of Castilian smuggling and international silver flows in the Age of Bullionism (1729-1741). The arbitrage equation shows persistent violations of the silver-point that made arbitrage systematically profitable until devaluation pegged the exchange rate to the arbitrated parity. Market structure explains the persistent violations. The Cadiz shadow price was lower than the international market price because bullionist regulations configured an oligopsonistic structure. The price gap was the reason for the Castilian silver outflows to Europe

Migrant Smuggling: Irregular migration from Asia and Africa to Europe

TRIANDAFYLLIDOU, Anna; MAROUKIS, Thanos
Fonte: Palgrave Macmillan Publicador: Palgrave Macmillan
Tipo: Livro Formato: application/pdf
Português
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The fulltext attached is an extract of the Book 'Migrant Smuggling' by Anna Triandafyllidou and Thanos Maroukis ISBN 978-0-230-29637-4 and includes: Chapter 1, and a few page highlights from chapters 4 and 5. It is reproduced with permission of Palgrave Macmillan. This extract is taken from the author's original manuscript and has not been edited. The definitive version of this piece may be found in Migrant Smuggling by Anna Triandafyllidou and Thanos Maroukis which can be accessed from www.palgrave.com.; This book explores one important aspect of international irregular migration, notably the smuggling of migrants from Asia and Africa into southern European countries. During the last two decades, international migration has intensified both across the East to West and South to North axis,with Europe receiving increasing numbers of migrants from developing countries in Africa and Asia (and also Latin America), and this work examinesthis international movement of people that oftentakes place illegally and involves either unlawful border crossings or overstaying (with or without a visa). The book also discusses how migration control policies in southern European countries may inadvertently shape the migrant smuggling phenomenon and the smuggling 'business'.; List of Tables...

People Smuggling Networks in the Australian Context

Ngiam, Marie
Fonte: Universidade Nacional da Austrália Publicador: Universidade Nacional da Austrália
Tipo: Relatório
Português
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The Australian government has become increasingly frustrated at the inability to prevent people smugglers from transporting asylum seekers to Australia, despite increasing law enforcement measures. Yet research on people smuggling networks remain dispersed and fail to take into account recent developments on people smugglers and their activities. This report thus addresses a need to re-examine people smuggling networks that target Australia as the destination country. There are various conceptual frameworks used to examine transnational organised crime as well as people smuggling networks. However, only certain elements of each framework 'fit' the Australian context. This gives credence to the argument that people smuggling networks are constantly developing and stereotypes of smuggling networks are unhelpful. As such, this report draws from elements of these networks and applies them to empirical research on people smuggling activities. In addition these elements are applied to profiles that have been created of individual smugglers as well as information from media reports and government documents. Research on people smuggling networks have established that they are highly adaptable and resilient and this is further strengthened by the profiles of smugglers. These profiles also suggest that roles traditionally assigned to specific actors within these smuggling networks do not fit in the Australian context. People smuggling networks also show flexibility in the way they respond to law enforcement measures and routes used to enter into Australia. Nevertheless...

Wildlife smuggling: Australia and the UK

Chamnongsilp, Parithat
Fonte: Universidade Nacional da Austrália Publicador: Universidade Nacional da Austrália
Tipo: Relatório
Português
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The purpose of this report is to critically analyse and provide recommendations for Australia's detection and legal enforcement framework regarding wildlife smuggling. This will be . done by comparing the framework in Australia with the framework in the UK. This comparison is important because it will allow us to know if Australia's current framework is as effective as it should be. The UK was chosen as a suitable country to compare with Australia because the UK is a country which is well known for its effective Customs agency and stringent penalties regarding wildlife trafficking. Furthermore, the UK, like Australia, it is an island. This means that wildlife smuggling may not occur through land borders and may only occur through sea and airports. This inevitably means that the UK's border protection focus, like Australia, is on its sea and airports. In chapter 1, the report outlines the detection system in Australia. This chapter looks at the role of the Australian Customs Service in combating wildlife trafficking. It high lights the effectiveness of some of the wildlife detection methods utilised by Customs. Methods such as x-rays, detector dogs, intelligence and the Custom hotline are discussed in detail. Furthermore...

People Smuggling and Irregular Migration: A Comprehensive Response to the Australian Approach

Moody, Ben
Fonte: Universidade Nacional da Austrália Publicador: Universidade Nacional da Austrália
Tipo: Relatório
Português
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This report synthesizes contemporary research on the operation of migrant smuggling networks and international human rights critiques on the operation of border security regimes to provide a critical perspective on the operation of Australian border security discourses. This is achieved through use of the existing literature on the topic to produce a critical evaluation of the dominant approach to preventing people smuggling in Australia, and the border protection technologies currently used to enact this approach. This report draws particularly heavily on recent empirical research from Europe into the organization of people smuggling networks, and applies this to an analysis of irregular migration and border protection in Australia. This report finds, through review of the relevant literature, that the Australian security discourse on people smuggling emphasizes the nature of the phenomenon as a criminalized national security threat. This is a perspective derived from an understanding of people smuggling as an organized transnational criminal enterprise, similar, and linked, to drug and arms smuggling. To respond to what is perceived as a highly organized criminal threat, the Australian government has developed an array of offshore border protection technologies which push the frontiers of the Australian border into the international system . This paper finds that the development of these technologies is based on a misunderstanding of the nature of people smuggling organizations. Technologies have been developed with the aim of immobilizing migrants and thereby cutting off the market for is considered a highly organized transnational industry. This is in contrast to the empirical evidence on people smuggling organization...

Higher Tobacco Prices and Taxes in Southeast Asia : An Effective Tool to Reduce Tobacco Use, Save Lives and Generate Revenue

Guindon, G. Emmanuel; Perucic, Anne-Marie; Boisclair, David
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Working Paper; Publications & Research
Português
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This report summarizes the health consequences and costs associated with tobacco use. It reviews price trends for tobacco products in Bangladesh, India, Indonesia, Nepal, Thailand and Sri Lanka. It reports trends in government tobacco tax revenues and how tobacco products are currently taxed in these countries, and in Maldives and Myanmar. The third section examines the demand for tobacco products in south-east Asian countries. A literature review on the demand for tobacco products in developing countries is followed by new analysis using time series and household-level data. The revenue-generating potential of tobacco taxes in south-east Asian countries is discussed. Finally, the report discusses contraband trade in tobacco products in South- East Asia, with emphasis on the industry's alleged role in smuggling.

From cigarette smuggling to illicit tobacco trade

Joossens, Luk; Raw, Martin
Fonte: B M J PUBLISHING GROUP; LONDON Publicador: B M J PUBLISHING GROUP; LONDON
Tipo: Artigo de Revista Científica
Português
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Background Tax policy is considered the most effective strategy to reduce tobacco consumption and prevalence. Tax avoidance and tax evasion therefore undermine the effectiveness of tax policies and result in less revenue for governments, cheaper prices for smokers and increased tobacco use. Tobacco smuggling and illicit tobacco trade have probably always existed, since tobacco's introduction as a valuable product from the New World, but the nature of the trade has changed. Methods This article clarifies definitions, reviews the key issues related to illicit trade, describes the different ways taxes are circumvented and looks at the size of the problem, its changing nature and its causes. The difficulties of data collection and research are discussed. Finally, we look at the policy options to combat illicit trade and the negotiations for a WHO Framework Convention on Tobacco Control (FCTC) protocol on illicit tobacco trade. Results Twenty years ago the main type of illicit trade was large-scale cigarette smuggling of well known cigarette brands. A change occurred as some major international tobacco companies in Europe and the Americas reviewed their export practices due to tax regulations, investigations and lawsuits by the authorities. Other types of illicit trade emerged such as illegal manufacturing...

Exploitation in Human Trafficking and Smuggling

Campana, Paolo; Varese, Federico
Fonte: Springer Publicador: Springer
Tipo: Article; accepted version
Português
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This is the author accepted manuscript. The final version is available from Springer via http://dx.doi.org/10.1007/s10610-015-9286-6; This article explores the mechanisms that underpin human smuggling and trafficking. It argues for the continued analytical relevance of the distinction between ?trafficking? and ?smuggling?, as posited by the 2000 UN Protocols. While this distinction has come under sustained criticism from several authors over the last 15 years, it nonetheless continues to capture the essential features of two distinct phenomena (control over a human being vs. illegal entry into a country), and acknowledges the role of agency in smuggling. The paper goes on to discuss three different scenarios that may emerge as a result of the interplay between smugglers and smuggled persons, and it specifies the role of exploitation in each scenario. In addition, the paper offers empirical evidence of the key building blocks of smuggling ? namely the search for reliable information and the reaching of an agreement in regard to the service offered ? and of how smuggling can turn into trafficking. This work concludes by drawing out the relevant policy implications.; This work was supported by the European Union / FP7 Framework (Fiducia Project...

Smuggling India: Deconstructing Western India?s Illicit Export Trade, 1818-1870

Boehme, Kate
Fonte: Universidade de Cambridge Publicador: Universidade de Cambridge
Tipo: Article; accepted version
Português
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This is the accepted manuscript of a paper which will be published in the Journal of the Royal Asiatic Society.; In the nineteenth century, it was not only merchants from British India who participated in the expanding trade with China, but also those from the princely states who sought to profit from the increased demand for cash crops. Smuggling ? as most commercial activities unsanctioned by the Bombay Government were labelled ? was a source of great anxiety for the colonial authorities in India, especially in the western territories. This article looks at smuggling activity in and around the Bombay Presidency during the first half of the nineteenth century. It will assert that local ?smuggling? was, in many cases, the continuation of pre-colonial trade relations, labelled as illegal as a result of ill-defined boundaries and ambiguous legal restrictions. In fact, the success of these activities was less a reflection of widespread criminality than structural weaknesses in the colonial administration. Evidence suggests that British anxieties over smuggling had a greater effect on the political economy of western India than the actual financial damage caused by the illicit trade. The coordinated subversive smuggling network, ultimately...