| Summary: | 碩士 === 環球科技大學 === 公共事務管理研究所 === 105 === The purpose of this research is to analyze the correlation between our tobacco/alcohol administration related regulations and the smuggling of tobacco products. And to study the tobacco/alcohol administration regulations we enacted over the past years and the control measures enforced by the investigative authorities through the Researcher's experience of serving in the coast guard southern region patrol bureau in charge of handling tobacco product investigative operations and working in the field to conduct investigation on tobacco product smuggling matters.
Through the combination of practical experience, study of the related documents and case study, this research aims to obtain an in-depth understanding of the lacking aspects of the current tobacco/alcohol administration regulations, tax regulations and investigative acts, as well as to discover the efficiency and obstruction issues regarding the enforcement of the tobacco product smuggling crime related policies.
The conclusions are:
First, The law enforcements have difficulties conducting investigation on smuggled tobacco products due to the inability to utilize communications surveillance methods during their investigation, and most of the law enforcement personnel only have limited experience working on similar cases.
second, The financial agencies only have authority to conduct administrative inspections, although it's enforced together with the criminal investigation authority of the Investigative agencies, the efficiency of actual joint investigative operations on the market is still questionable.
Last, Some criminal groups use the method of legally import few tobacco products to cover for large amounts of smuggled products due to the adoption of the new tobacco/alcohol regulations, which leads to the difficulty in identifying legitimate tobacco products from the illegal ones on the market.
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