Introduction of critical review This report will criticize the ' Cigarete tax avoidance and evasion: findings from the International Tobacco Control Policy Evaluation project '. This article is written from G Emmanuel Guidon, Pete Driezen, Frank J Chaloupka and Geoffrey T Fong. The article was published online on 13 November 2013. In addition, this article was cited from 26 other articles.
The objective of this article is to document, using information from International Tobacco Control Policy Evaluation Project or ITC, levels or trends of cigarette tax avoidance and evasion by using different income countries. As well, this study shows the factors of cigarette tax avoidance and tax evasion .
The methods that have been used here are: …show more content…
Moreover, they explain the tax evasion by tobacco users involves illegal ways to avoid tobacco taxes. They mention that tobacco tax avoidance and tax evasion can decrease the government revenue, and will result an increase in criminal justice and they do not have control under youth. They shortly mention the types of methods which have been used in the article. They mention that, the magnitude of cigarette tax avoidance and tax evasion can be estimated by comparing the legal cigarettes sales based in production with the consumption based on the survey. The last paragraph of the introduction was about the objectives of the …show more content…
The deductive research has scientific principles, also a movement from theory to data. It 's a the collection of quantitative data and a high structured approach, also the importance of selecting samples in order to generate conclusions (Saunders et al 2016). This is a quantitative research , because it measures social variables and is a survey. As well the research designs is the ITC surveys (Saunders et al 2016). IT includes numerical and statistical of different countries from 2002 to 2011.They have clearly specify the samples. Such as: stratified samples: for high income counties where telephone presentation is high; multi-stage cluster for middle and low countries; sampling strata is defined geographical region; and Sampling weight , it shows wave for each survey. They haven 't use the same methods in every country. They mention the questions which are used in the two approaches. In the two approaches they have used qualitative research, because they have used self reporting information and face to face interviews. When they make ITC survey for open-end questions they have country exception like ITC-Netherlands. There is no validity and reliability because the open-end responses were inspected when was possible. As well approaches were not used in all countries and there is no given time horizon. This is survey research that include cross-sectional design , where the data is collected by questioner or structured
The objective of this article is to document, using information from International Tobacco Control Policy Evaluation Project or ITC, levels or trends of cigarette tax avoidance and evasion by using different income countries. As well, this study shows the factors of cigarette tax avoidance and tax evasion .
The methods that have been used here are: …show more content…
Moreover, they explain the tax evasion by tobacco users involves illegal ways to avoid tobacco taxes. They mention that tobacco tax avoidance and tax evasion can decrease the government revenue, and will result an increase in criminal justice and they do not have control under youth. They shortly mention the types of methods which have been used in the article. They mention that, the magnitude of cigarette tax avoidance and tax evasion can be estimated by comparing the legal cigarettes sales based in production with the consumption based on the survey. The last paragraph of the introduction was about the objectives of the …show more content…
The deductive research has scientific principles, also a movement from theory to data. It 's a the collection of quantitative data and a high structured approach, also the importance of selecting samples in order to generate conclusions (Saunders et al 2016). This is a quantitative research , because it measures social variables and is a survey. As well the research designs is the ITC surveys (Saunders et al 2016). IT includes numerical and statistical of different countries from 2002 to 2011.They have clearly specify the samples. Such as: stratified samples: for high income counties where telephone presentation is high; multi-stage cluster for middle and low countries; sampling strata is defined geographical region; and Sampling weight , it shows wave for each survey. They haven 't use the same methods in every country. They mention the questions which are used in the two approaches. In the two approaches they have used qualitative research, because they have used self reporting information and face to face interviews. When they make ITC survey for open-end questions they have country exception like ITC-Netherlands. There is no validity and reliability because the open-end responses were inspected when was possible. As well approaches were not used in all countries and there is no given time horizon. This is survey research that include cross-sectional design , where the data is collected by questioner or structured