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Journal articles on the topic 'Excise stamps'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Astri, Yasmina Aziza, and Muhammad Yopan. "DIGITAL EXCISE STAMPS: SYSTEMATIC LITERATURE REVIEW, POTENSI DAN TANTANGAN DALAM PEMBERANTASAN ROKOK ILEGAL DI INDONESIA." Owner 9, no. 2 (2025): 1383–406. https://doi.org/10.33395/owner.v9i2.2682.

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Excise duty plays a dual role as a source of state revenue and a regulatory instrument to control the consumption of goods with negative externalities. Unlike other taxes, excise collection requires a physical marker, typically an excise stamp, which also functions as a monitoring tool. With technological advancements, conventional excise stamps have evolved into digital forms incorporating features such as track-and-trace systems, direct marking, or QR codes, which enhance transparency and enforcement by allowing both authorities and the public to verify product authenticity. This study emplo

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2

Kamaludin, Kamaludin, and Mhd Yadi Harahap. "Penegakan Hukum terhadap Peredaran Rokok Ilegal Melalui Kantor Bea Cukai Medan." As-Syar'i: Jurnal Bimbingan & Konseling Keluarga 5, no. 2 (2023): 637–48. http://dx.doi.org/10.47467/as.v5i2.3486.

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 Indonesia is a developing country. as a developing country, Indonesia takes advantage of state revenue from Customs and Excise. Customs and Excise is held responsible by the Directorate General of Customs. One of the things he is responsible for is cigarettes. Even though the cigarette customs and excise authority has been held, The legal permits marked still not acquired by the cigarette companies with excise stamps by customs in the city of Medan, which these companies have committed violations. This study aims to examine how cigarettes are regulated in the city of Medan where there a

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3

Sastradinata, Dhevi Nayasari, Ja'far Shodiq, and Syahrul Hikmah Maulana. "Criminal Liability in Cases of Counterfeiting Excise Stamps under Indonesian Excise Law." Jurnal Independent 13, no. 1 (2025): 95–102. https://doi.org/10.30736/ji.v13i1.375.

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Criminal acts in the field of excise in this case are closely related to counterfeiting excise stamps which will have an impact on two sides, namely affecting state revenue and damaging the social system. In addition, the Criminal Act of counterfeiting excise stamps is a special criminal act regulated in Law Number 39 of 2007 concerning Amendments to Law Number 11 of 1995 concerning Excise. The formulation of the problem in writing this law is how to investigate counterfeiting excise stamps and apply criminal sanctions to counterfeiting excise stamps according to Law Number 39 of 2007 concerni

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4

Ikhsan, Irsyadul, Zainab Ompu Jainah, and Melisa Safitri. "Pertangungjawaban Pelaku Tindak Pidana Menjual Atau Menyediakan Rokok Kena Cukai Yang Tidak Terdaftar." Justicia Sains: Jurnal Ilmu Hukum 8, no. 2 (2023): 394–404. http://dx.doi.org/10.24967/jcs.v8i2.2458.

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Cigarettes without excise duty or cigarettes with a hammer excise stamp on them can also be said to be illegal cigarettes with the characteristics of the original excise stamps including that the original excise stamps can be detected by naked eye, the hologram paper is usually green with the Indonesian symbol but the color can change every year, and Original excise tape paper has worm-like fibers and watermarks. Cigarettes that are mandatory for distribution in Indonesia can be achieved with business legality, production legality, and promotion legality as the bureaucracy of cigarette distrib

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5

Aringga, Rino Dedi. "Legal Implications of Illegal Cigarette Circulation on State Revenue." Ipso Jure 1, no. 12 (2025): 85–95. https://doi.org/10.62872/n3hbp104.

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The circulation of illegal cigarettes in Indonesia is a serious problem that affects various aspects, including the economy, law, and public health. Illegal cigarettes, whether in the form of no excise stamps, counterfeit excise stamps, or the use of used excise stamps, have caused significant leakage of state revenue. Based on data from the Directorate General of Customs and Excise (DGCE), the circulation of illegal cigarettes ranges from 4-7% of total national consumption, contributing to the loss of trillions of rupiah in excise revenue each year. This implies a reduction in the budget that

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6

Zainal, Ahmad, Lukmanul Hakim, and Okta Ainita. "PERTANGGUNGJAWABAN PIDANA TERHADAP PELAKU TINDAK PIDANA MENJUAL BARANG KENA CUKAI YANG TIDAK DITEMPEL PITA CUKAI UNTUK DIEDARKAN (STUDI PUTUSAN NOMOR 492/PID.SUS/2021/PN.TJK)." Jurnal Hukum Caraka Justitia 2, no. 1 (2022): 42. http://dx.doi.org/10.30588/jhcj.v2i1.1032.

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<p><em>The act of counterfeiting excise stamps is not too much of a concern in the community because, in general, people are more interested in big problems or big cases such as crime, terrorism, corruption, and so on. As in the United States, it has offered, delivered, sold, or made available for sale excisable goods that are not packaged for retailers, are not attached with excise stamps, or are not affixed with other excise payment signs in the form of 273,162 cigarettes, as referred to in Article 54 of the Law. Law No.39 of 2007 concerning amendments to Law No.11 of 1995 concer

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Imam Hanafi and Hariyo Sulistyantoro. "Penegakan Hukum Terhadap Pelaku Pengedar Rokok Ilegal (Studi Kasus di KPPBC Tipe Madya Pabean A Pasuruan)." Mandub : Jurnal Politik, Sosial, Hukum dan Humaniora 2, no. 1 (2023): 85–101. http://dx.doi.org/10.59059/mandub.v2i1.878.

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This phenomenon of illegal cigarette distribution can still be found in the Pasuruan area. The characteristics of illegal cigarettes include, among other things, excise stamps not being attached to cigarette packs, fake excise stamps being attached to cigarette packs and/or affixing excise stamps that do not correspond to their intended purpose. The Directorate General of Customs and Excise has the authority to take action and investigate illegal cigarette dealers in accordance with Law Number 39 of 2007 concerning Amendments to Law Number 11 of 1995 concerning Excise. The purpose of this rese

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8

Yashchenko, Mykyta V. "Excise Tax Stamps: Regarding the Relationship of Form, Content, Procedure." Problems of Legality 166 (2024) (November 4, 2024): 186–200. https://doi.org/10.21564/2414-990X.166.314080.

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The relevance of the research topic is due to the state importance of indirect taxes. It must be assumed that the funds from the payment of value added tax and excise tax almost entirely go to the state budget of Ukraine. If the revenues from VAT refer one hundred percent to the sources of the revenue part of the state budget, then the funds from the payment of the excise tax are distributed between the revenues of the state budget of Ukraine and local budgets of Ukraine. That is why it is difficult to overestimate the value of indirect taxes for the formation of a financially capable state. T

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9

Urazaliyev, Murod. "SOME ISSUES OF IMPROVING CRIMINAL LEGISLATION PROVIDING FOR LIABILITY FOR THE PRODUCTION AND SALE OF COUNTERFEIT MONEY, EXCISE STAMPS OR SECURITIES." International Journal of Law And Criminology 4, no. 1 (2024): 57–63. http://dx.doi.org/10.37547/ijlc/volume04issue01-11.

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In this article, an analysis of the objective and subjective indicators of the corpus delicti leads to the proposal to exclude excise stamps from the list of objects of crime specified in Article 176 of the Criminal Code. The conclusion is justified by theneed to broaden the scope of the objective aspect of the discussed crime, encompassing socially perilous activities such as the storage and transportation of counterfeit currency or securities. Considering this perspective, it is recommended to revise thetitle and wording of Article 176 of the Criminal Code, addressing the responsibility for

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10

Yashchenko, Mykyta. "Excise Tax Stamps: Regarding the Relationship of Form, Content, Procedur." Problems of legality, no. 166 (November 4, 2024): 186–200. https://doi.org/10.21564/2414-990x.166.314080.

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The relevance of the research topic is due to the state importance of indirect taxes. It must be assumed that the funds from the payment of value added tax and excise tax almost entirely go to the state budget of Ukraine. If the revenues from VAT refer one hundred percent to the sources of the revenue part of the state budget, then the funds from the payment of the excise tax are distributed between the revenues of the state budget of Ukraine and local budgets of Ukraine. That is why it is difficult to overestimate the value of indirect taxes for the formation of a financially capable state. T

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11

Prastyono, Anggi, and Force Hanker. "Perspektif Hukum Atas Pelanggaran Barang Kena Cukai Yang Dilekati Pita Cukai Bukan Peruntukannya." JURNAL PERSPEKTIF BEA DAN CUKAI 5, no. 1 (2021): 25–38. http://dx.doi.org/10.31092/jpbc.v5i1.1154.

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The sanctions imposition that has been applied to violations of taxable goods that are subject to tax bands instead of their intended can cause legal uncertainty. This study aims to determine law enforcement against perpetrators of excisable goods violations that are attached to excise stamps aren’t intended for them and to find out legal perspective in Indonesia regarding the imposition of the sanctions for excisable goods violations that are attached with excise stamps instead of their intended. Research related to violations of excisable goods that are attached to excise stamps for non-desi

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Pascal, Gomba. "The Role of Electronic Tax Stamps in Collection of Excise Duty in Tanzania." RA JOURNALS OF APPLIED RESAERCH 11, no. 04 (2025): 278–82. https://doi.org/10.5281/zenodo.15224615.

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ABSTRACT: This study investigates the role of Electronic Tax Stamps (ETS) in enhancing the collection of excise duty in Tanzania. Introduced in 2018, ETS was designed as a transformative tax administration reform aimed at improving the traceability, monitoring, and authentication of excisable goods such as alcohol, tobacco, and soft drinks. The Tanzanian government implemented this digital system to address challenges associated with underreporting, counterfeit production, and tax evasion that had long undermined the efficiency of excise duty collection. Drawing inspiration from global best pr

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13

Meka, Elvin. "Fiscal stamps’ concession – between high costs and absent economic logic." Economicus 21, no. 2 (2022): 144–59. http://dx.doi.org/10.58944/imff4165.

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The fiscal stamps’ concession for excise -taxed and pharmaceutical products is part of a long list of many PPPs and other concessions, granted and approved by Albanian governments, over the years, whose purpose is to free the government and state entities from providing services and investments in different sectors of the economy.Beyond being a normal practice in many European countries and also in the region, this concession, approved since 2011, is almost unique and unusual, in terms of printing and selling price for fiscal stamps by SICPA, the concessionary company, where practically these

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Elvin, Meka. "Fiscal stamps' concession – between high costs and absent economic logic." Economicus, no. 22 (December 23, 2022): 144–59. https://doi.org/10.5281/zenodo.7541419.

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The fiscal stamps’ concession for excise -taxed and pharmaceutical products is part of a long list of many PPPs and other concessions, granted and approved by Albanian governments, over the years, whose purpose is to free the government and state entities from providing services and investments in different sectors of the economy. Beyond being a normal practice in many European countries and also in the region, this concession, approved since 2011, is almost unique and unusual, in terms of printing and selling price for fiscal stamps by SICPA, the concessionary company, where practically

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15

Herdiyana, Deni. "ANALISIS KEBIJAKAN AKUNTANSI PERSEDIAAN PITA CUKAI PADA KPPBC TIPE MADYA CUKAI KEDIRI." INFO ARTHA 5, no. 1 (2021): 25–44. http://dx.doi.org/10.31092/jia.v5i1.1143.

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This research was conducted to analyze the accounting policy for excise tape inventory which is implemented in the KPPBC Type Madya Cukai Kediri. The research method used is through a qualitative approach. To support this research, data collection methods were carried out which included literature studies and field studies related to the supply of excise stamps for the 2019. The results of the study can be concluded that KPPBC TMC Kediri has recognized and recorded excise inventory accounting by applying accrual basis and as a whole is in accordance with the regulations of government acc

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Nurlaela, Lela, and Annisa Qaulan Syadida. "PREVENTIVE DETECTION SYSTEM PADA LAPORAN FRAUD MENGGUNAKAN MODEL TIMESERIES PADA KANTOR BEA CUKAI." JEIS: JURNAL ELEKTRO DAN INFORMATIKA SWADHARMA 3, no. 2 (2023): 63–71. http://dx.doi.org/10.56486/jeis.vol3no2.359.

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State revenue from the excise sector has increased every year because cigarette excise is the biggest contributor to state revenue. Fraud or cheating occurs because of motivation and encouragement from various parties. The techniques of fraud are varied, ranging from outsmarting principles to committing illegal acts were then led to the bankruptcy of the company. According to data from the Directorate General of Customs and Excise, which has its head office in Jalan Jenderal A Yani Rawamangun, East Jakarta, fraud was committed by tobacco senders who did not have excise stamps. The problem in t

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Putri, Nyoman Dita Ary, I. Nyoman Gede Sugiartha, and Ni Made Sukaryati Karma. "Penegakan Hukum Terhadap Peredaran Rokok Tanpa Cukai di Indonesia." Jurnal Preferensi Hukum 3, no. 1 (2022): 171–76. http://dx.doi.org/10.22225/jph.3.1.4679.171-176.

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Indonesia as a developing country, one of whose income is through Customs and Excise levies, the responsibility of which will be borne by the apparatus of the Directorate General of Customs and Excise, such as cigarettes. However, there are still many cigarette factories or entrepreneurs who commit violations in the form of distributing cigarettes without excise in Indonesia. The purposes of this study are to analyze the legal regulation of the circulation of excise-free cigarettes in Indonesia and law enforcement efforts against the distribution of excise-free cigarettes in Indonesia. This re

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18

Muhammad Sofyan Sauri, Syarifuddin Syarifuddin, and Ahmad Yunus. "Analisis Yuridis Penegakan Hukum Kasus Peredaran Rokok Ilegal Menurut UU Bea Cukai." Jembatan Hukum : Kajian ilmu Hukum, Sosial dan Administrasi Negara 2, no. 2 (2025): 95–110. https://doi.org/10.62383/jembatan.v2i2.1617.

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The phenomenon of illegal cigarette circulation can still be found especially in Jember district. The characteristics of illegal cigarettes include the absence of excise stamps on the cigarette packs, attaching cigarette packs with fake excise tape or placing excise tape that is not in accordance with its intended use. The Directorate General of Customs and Excise has the authority to take action and investigate illegal cigarette distributors in accordance with Law Number 39 of 2007 concerning amendments to Law Number 11 of 1995 about excise. The purpose of this researcher is to find out the l

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Dipinto, Ryan Nanda Putra, and Milla Sepliana Setyowati. "Studi Kasus Best Practice Pemungutan Cukai atas Minuman berpemanis dalam kemasan di Meksiko." Owner 9, no. 1 (2025): 041–51. https://doi.org/10.33395/owner.v9i1.2543.

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This study examines the implementation of excise policy on Sugar-Sweetened Beverages (SSBs) in Mexico as a best practice case study for application in Indonesia. The high consumption of SSBs in Mexico has significantly contributed to the rise in obesity and non-communicable diseases, such as diabetes and heart disease. To address this issue, Mexico imposed an excise tax of 1 peso per liter on SSBs starting in 2014. This policy aims to reduce sugar consumption by increasing the price of SSBs in the market, thus discouraging excessive consumption. Based on related data and studies, the policy ha

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20

Salum, J. Sulanda. "Contribution of Electronic Tax Stamps on Accurate Filing of Excise Tax Returns in Kilimanjaro Region, Tanzania." Indian Journal of Economics and Finance (IJEF) 4, no. 2 (2024): 61–67. https://doi.org/10.54105/ijef.B2591.04021124.

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<strong>Abstract:</strong> Taxation is, by and large, the most important source of government revenue in nearly all countries. As such, countries worldwide have been embracing electronic means of collecting taxes. This study aimed to assess the contribution of Electronic Tax Stamps (ETS) to the accurate filing of excise in the Kilimanjaro Region of Tanzania. The revenue generation theory (RGT) guided the study and adopted a concurrent research design with a mixed research approach. The population for the study was 60 registered businesses for ETS in Kilimanjaro Region. The sample size was dete

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Sulanda, Salum J., Dr Nyanjige Mayala, and Dr Ladis Komba. "Contribution of Electronic Tax Stamps on Accurate Filing of Excise Tax Returns in Kilimanjaro Region, Tanzania." Indian Journal of Economics and Finance 4, no. 2 (2024): 61–67. http://dx.doi.org/10.54105/ijef.b2591.04021124.

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Taxation is, by and large, the most important source of government revenue in nearly all countries. As such, countries worldwide have been embracing electronic means of collecting taxes. This study aimed to assess the contribution of Electronic Tax Stamps (ETS) to the accurate filing of excise in the Kilimanjaro Region of Tanzania. The revenue generation theory (RGT) guided the study and adopted a concurrent research design with a mixed research approach. The population for the study was 60 registered businesses for ETS in Kilimanjaro Region. The sample size was determined by census sampling t

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Purwana, Aditya Subur, Muhammad Anshar Syamsuddin, and Mardiansyah Mardiansyah. "Trade Based Money Laundering Evidence from Indonesia: Cigarette Import Customs Smuggling and Money Laundering." Educoretax 3, no. 4 (2023): 343–58. http://dx.doi.org/10.54957/educoretax.v3i4.606.

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Public-Private Partnership (PPP) is an instrument to strengthen synergy in eradicating money laundering and other economic crimes launched by the government of the Republic of Indonesia, with 3 (three) main priorities to be handled, namely trade-based money laundering (TBML), narcotics, and business email compromise (BEC). The Financial Action Task Force (FATF) defines Trade Based Money Laundering as the process of disguising the proceeds of crime and transferring value through the use of trade transactions in an attempt to legitimize its illegitimate origin. Customs is everything related to t

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23

Kovaleva, E. V. "Some features of the import of alcoholic and alcohol-containing products into the territory of the Russian Federation." Tovaroved prodovolstvennykh tovarov (Commodity specialist of food products), no. 1 (January 9, 2025): 53–63. https://doi.org/10.33920/igt-01-2501-10.

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In modern conditions, alcoholic and alcohol-containing products make up a significant share of international trade turnover. Meanwhile, the alcohol market in our country is also represented by imported products, and therefore the need has risen to increase the efficiency of customs authorities in order to ensure the economic and political security of the state, as well as the life and health of citizens when moving this group of goods across the customs border, as well as within the EAEU. The optimization of the movement of alcohol and alcohol-containing products marked with excise stamps is o

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K.S., Murali, and Rajanna R. "A STUDY ON THE ROLE OF ADMINISTRATION AND REVENUE IN THE ECONOMIC DEVELOPMENT OF KARNATAKA." Shanlax International Journal of Arts, Science and Humanities 6, S2 (2019): 106–9. https://doi.org/10.5281/zenodo.3237441.

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To begin with, the objectives of the General Administration are mainly two, namely, safeguarding the lives and properties of the people and the realization of revenue imposed for meeting the expenses connected with them. As existing at present, the General Administration is essentially concerned with Land Revenue, Excise, Stamps and Registration which are tax-gathering departments or agencies, and Police and Jails which are engaged in providing security to people and property. Formerly, the Public Works Department, engaged in the construction of roads, bridges and public buildings and their ma

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Stati, Vitalie. "Criminal law analysis of the offenses of production, putting into circulation and using counterfeit excise stamps." Studia Universitatis Moldaviae. Seria Stiinte Sociale, no. 3(173) (June 2024): 61–70. http://dx.doi.org/10.59295/sum3(173)2024_08.

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The object of this scientific investigation is the offenses of production, putting into circulation and using counterfeit excise stamps, which are provided by the art. 2502 of the Criminal Code of the Republic of Moldova. The conditions that required the adoption of this article are revealed, as well as the purpose furthered by the adoption of art. 2502 of the Criminal Code of the Republic of Moldova. The legal content of the offenses provided by the art. 2502 of the Criminal Code of the Republic of Moldova is established, identifying their object, their objective side, their subjective side,

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Uphlisashvili, Guram. "PROBLEMATIC ISSUES OF THE EXCISE POLICY OF GEORGIA." Economic Profile 17, no. 1(23) (2022): 56–66. http://dx.doi.org/10.52244/ep.2022.23.15.

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The article considers problematic issues of excise policy related to the taxation of tobacco products. Changes in the excise duty rates on tobacco in Georgia over the last ten years are also discussed. Tobacco products (cigarettes) are commodities that are characterized by particularly inelastic demand and price changes reduce the demand for it to a lesser extent. If different taxes, iincluding the excise duty rates on cigarettes have risen sharply above reasonable levels, making them inaccessible to a statistically significant number of consumers, a strong motivations appears instantly, and i

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Anoraga, Pandji, and Rudi Suryo Kristanto. "Socialization Of Excise Sector Provisions Through Activities With IHT Central Java." International Journal of Scientific Research and Management (IJSRM) 11, no. 08 (2023): 1427–30. http://dx.doi.org/10.18535/ijsrm/v11i08.sh02.

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    Research aims: This research is to find out the extent of outreach, the benefits of outreach to the community, provide solutions for the development of legal IHT IKMs as well as suppress legal IHT products, increase the competitiveness of IHT products in the market, explore the potential of IHT in the regions, and get support from various interested parties in IHT development Design/Methodology/Approach: This research is a descriptive research. It begins with the research/survey conducted. The research was conducted in Kudus Regency. Research takes 1 month. Th

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Salnikova, J. V., and V. V. Glekova. "Customs Control of Alcoholic Beverages Moved through the Customs Border of the Eurasian Economic Union." Economy of agricultural and processing enterprises, no. 6 (2020): 70–74. http://dx.doi.org/10.31442/0235-2494-2020-0-6-70-74.

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The article examines the conceptual and categorical apparatus of customs control of alcohol products transported across the customs border of the Eurasian Economic Union, assesses the current market situation of the studied category of goods. A number of legal acts reflecting the consequences of non-compliance with applicable laws, in particular the Criminal Code of the Russian Federation, are analyzed. A gradation of excise stamps is presented in accordance with the Order of the Ministry of Finance of the Russian Federation of September 24, 2018 № 199n. A range of problematic issues related t

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Prokhorova, O. V. "Regulation of Market of Alcohol Beverage Import as Factor of Providing National Security in Russia." Vestnik of the Plekhanov Russian University of Economics, no. 2 (March 18, 2025): 193–204. https://doi.org/10.21686/2413-2829-2025-2-193-204.

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The article studied market of alcohol beverage in Russia, it showed the level of consumption and poisoning by alcohol, identified the most ‘alcohol drinking’ regions and the structure of consumption, researched the level of illegal production and presence of ethyl alcohol, alcohol and alcohol-containing products in circulation. The level of alcohol beverage production in Russia was analyzed by types and features and structure of alcohol beverage import to our country was analyzed by types and countries. Specificity of regulating market of alcohol beverage import to Russia was investigated and

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Siregar, Balian. "PELAKSANAAN PENGAWASAN YANG DILAKUKAN PIHAK BEA CUKAI DALAM PEREDARAN ROKOK ELEKTRIK (STUDI KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE MADYA PABEAN C TELUK NIBUNG." Citra Justicia : Majalah Hukum dan Dinamika Masyarakat 23, no. 1 (2022): 76–89. https://doi.org/10.36294/cj.v23i1.2700.

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ABSTRAKÂ Tata kelola merupakan fungsi manajerial yang paling penting, seberapapun baik kegiatan pekerjaannya, tanpa pengawasan maka pekerjaan belum bisa dianggap membuahkan hasil.Sedangkan menurut Irham Fahmi (2014: 138), manajemen secara umum dimaksudkan agar dapat berhasil dengan sistematis dan terukur sehingga saling menopang dalam pencapaian yang mudah kemudian dapat menyokong visi dan misi suatu organisasi. Pelaksanaan dari pengawasan pihak Bea Cukai dalam peredaran Rokok Elektrik karena prinsip pokok pelayanan kepabeanan berasal dari inisiatif awal dari perusahan pelayanan, importir, dan

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Komarova, L. Y., S. Y. Yamilinec, L. D. Dmitriev, V. K. Dolgonosov, and A. P. Kondratov. "Elastic slip in printing tasks under pressure." Proceedings of the Voronezh State University of Engineering Technologies 86, no. 1 (2024): 212–18. https://doi.org/10.20914/2310-1202-2024-1-212-218.

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In the printing industry, the most common are offset printing and flexography. These types of printing have inevitable distortions in the reproduced image. Constant, inevitable distortion occurs due to the slippage of elastic surfaces in the contact strip during the printing process. In order to solve this problem, a full-scale experiment was conducted on printing register marks using technology developed and patented by Techkon. The experiment was aimed at studying the distortions that can occur when the plate and offset cylinders come into contact. As the surface of the plate and offset cyli

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Гончарский, А. А., and С. Р. Дурлевич. "An inverse problem of synthesis of nanooptical security elements for visual and automated authenticity verification." Numerical Methods and Programming (Vychislitel'nye Metody i Programmirovanie), no. 1 (January 13, 2020): 56–63. http://dx.doi.org/10.26089/nummet.v21r105.

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Статья посвящена решению обратных задач синтеза нанооптических защитных элементов. Синтез нанооптического элемента включает в себя как решение обратной задачи расчета его фазовой функции, так и прецизионное формирование микрорельефа. При освещении микрорельефа в любой точке нанооптического элемента когерентным излучением в фокальной плоскости, параллельной плоскости оптического элемента, формируется изображение, используемое для автоматизированного контроля. Область оптического элемента разбивается на элементарные области. Изображение в элементарных областях формируется с помощью бинарных кино

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Bigwanto, Mouhamad, and Widyastuti Soerojo. "CONTENT ANALYSIS OF CIGARETTE PACKS IN INDONESIA: REGULATORY NON- COMPLIANCE AND PRODUCT PROMOTION ADVANTAGE." Public Health of Indonesia 6, no. 1 (2020): 18–27. http://dx.doi.org/10.36685/phi.v6i1.330.

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Background: A cigarette pack is the most intimate property and frequently seen by smokers every time they want to start smoking. It gives tobacco industry the opportunity to scrutinize every single space including the inside part of the pack to promote tobacco product and it is often called a mini billboard.Objective: To analyze possible violations if any against the existing regulations on packaging and labelling and to uncover packaging design and types of promotional elements on cigarette packs. Methods: A purposive sample based on the assessment and discussion with the representatives of N

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Soccio, M., N. Alayo, I. Martín-Fabiani, et al. "On the assessment by grazing-incidence small-angle X-ray scattering of replica quality in polymer gratings fabricated by nanoimprint lithography." Journal of Applied Crystallography 47, no. 2 (2014): 613–18. http://dx.doi.org/10.1107/s160057671400168x.

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Grazing-incidence small-angle X-ray scattering (GISAXS) can be used to characterize the replica quality of polymer gratings prepared by thermal nanoimprint lithography (NIL). Here it is shown using GISAXS experiments that a series of NIL polymer gratings with different line quality present characteristic features that can be associated with the level of defects per line. Both stamps and NIL polymer gratings exhibit characteristic semicircle-like GISAXS patterns. However NIL polymer gratings with defective lines exhibit GISAXS patterns with an excess of diffuse scattering as compared to those o

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Ross, Hana, Nicole Vellios, Tsetsegsaikhan Batmunkh, Myadagmaa Enkhtsogt, and Laura Rossouw. "Impact of tax increases on illicit cigarette trade in Mongolia." Tobacco Control 29, Suppl 4 (2019): s249—s253. http://dx.doi.org/10.1136/tobaccocontrol-2018-054904.

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BackgroundThe Mongolian government increased import tobacco tax by 30% in May 2017 and excise tobacco tax by 10% in January 2018. To assess the impact of these tax increases on illicit cigarette trade, we estimate illicit trade before and after tax increases.MethodsDiscarded cigarette packs were collected in the capital city and in two provinces near China, the Russian Federation and Kazakhstan. Tax increases occurred between all three rounds (April 2017, August/September 2017, May/June 2018). Cigarette packs are identified as illicit if there is evidence that tax was not paid. This is deduced

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Shao, Y. T., S. H. Yin, and Z. J. Wang. "Desiccation tolerance and cryopreservation of Archontophoenix alexandrae excised embryos at different developmental stages." Seed Science and Technology 37, no. 1 (2009): 147–60. http://dx.doi.org/10.15258/sst.2009.37.1.17.

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Bazhenova, Olena, and Liudmyla Demydenko. "CUSTOMS TARIFF INSTRUMENTS THAT REGULATE IMPORT OPERATIONS OF TOBACCO PRODUCTS AND SUBSTITUTES." Problems and prospects of economics and management, no. 1(33) (2023): 66–74. http://dx.doi.org/10.25140/2411-5215-2023-1(33)-66-74.

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The article examines the customs tariff instruments for regulating the activity of tobacco products and tobacco substitutes importers. Ukraine is not a country that produces tobacco substitute products, namely electronic cigarettes, and therefore this product is only imported to the territory of Ukraine. The tax aspect was analyzed, and a detailed calculation of the tobacco substitutes importer tax burden was identified. It is important to analyze the importer tax burden, and as a result, final consumer tax burden, based on 2023. The excessive difference between legally and illegally imported

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Bae, Jung Min, Sung Hye Eun, Yeong Ho Kim, Ji Hun Park, and Seung‐Kyung Hann. "Excimer stamp test distinguishing between nevus depigmentosus and segmental vitiligo." Pigment Cell & Melanoma Research 32, no. 6 (2019): 864–65. http://dx.doi.org/10.1111/pcmr.12814.

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Pasichnyi, Mykola. "The priorities of the state excise policy." University Economic Bulletin, no. 52 (March 18, 2022): 167–76. http://dx.doi.org/10.31470/2306-546x-2022-52-167-176.

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The research subject includes the theoretical basis and mechanism of excise policy formation and realization. The study aims to determine the priorities of excise policy development in the context of developing its regulatory impact on economic processes and increasing the fiscal potential of excise duty. Methods. In order to achieve the appropriate tasks, we used a set of methods and approaches that helped to ensure the conceptual unity of our investigation. The systemic and structural approaches, generalization methods, analytical evaluation, synthesis, comparison, scientific abstraction are

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Ranjan, Rupak, H. P. Tiwari, P. K. Srivastava, Mansingh S. Raghuwanshi, Ashwani Kumar Jaiswal, and Moreshwar G. Borkar. "Enhancement of the productivity of non-recovery stamp charge coke oven plant at JSPL Raigarh." Metallurgical Research & Technology 117, no. 6 (2020): 617. http://dx.doi.org/10.1051/metal/2020074.

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In recent past, Jindal Steel & Power Limited, Raigarh unit, has increased the hot metal production capacity by the renovation of the existing blast furnaces. Therefore, the blast furnace coke demand has increased. This excess demand for metallurgical coke production from the existing non-recovery stamp charge coke oven plant was a very tough challenge, because the coke oven plant was already running at rated production capacity. Therefore, to fulfill the requirement of excess coke and to deliver more value to the customers, several initiatives have been taken by the Coke Oven and Technical

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Grigorishin, K. V. "Autolocalized States of an Excess Electron in an Ionic Cluster." Ukrainian Journal of Physics 59, no. 1 (2014): 58–68. http://dx.doi.org/10.15407/ujpe59.01.0058.

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Zhiming Tao, Zhiming Tao, Yanfei Wang Yanfei Wang, Shengnan Zhang Shengnan Zhang, et al. "Atomic population distribution of excited states in He electrodeless discharge lamp." Chinese Optics Letters 11, no. 10 (2013): 100202–5. http://dx.doi.org/10.3788/col201311.100202.

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Zheng Lanlan, 郑蓝蓝, 杨保东 Yang Baodong, 白君利 Bai Junli та 周海涛 Zhou Haitao. "原子激发态超精细能级跃迁的光谱技术研究". Laser & Optoelectronics Progress 62, № 5 (2025): 0530003. https://doi.org/10.3788/lop241613.

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Pathak, Gavivi, and Manisha Mann. "A comparative study on security features of excise stamp of Nepal, Russia, Canada, India, European Union and USA." International Journal of Medical Toxicology & Legal Medicine 25, no. 3and4 (2022): 127–36. http://dx.doi.org/10.5958/0974-4614.2022.00063.8.

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Luo, Qing, Lin Li, Huili Ma, et al. "Deep-red fluorescence from isolated dimers: a highly bright excimer and imaging in vivo." Chemical Science 11, no. 23 (2020): 6020–25. http://dx.doi.org/10.1039/d0sc01873b.

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David, P. "Selected aspects of taxation of cigarettes in the EU member states." Agricultural Economics (Zemědělská ekonomika) 55, No. 1 (2009): 40–50. http://dx.doi.org/10.17221/2506-agricecon.

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The level and structure of cigarettes taxation are considered to be very discussed field in these days by the effect of preference trends of taxation of consumption at the expense of direct taxation, stressing the health risks of consumers of tobacco products, externalities caused by this consumption and by the effect of existence of distortions in the market with the tobacco products in the EU states. It is possible to achieve various aims in the field of fiscal and agricultural policies of state, consumption of cigarettes, protection of national market and in the other field by the regulatio

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Nersesian, William S., Michael R. Petit, Ruth Shaper, Don Lemieux, and Ellen Naor. "Childhood Death and Poverty: A Study of All Childhood Deaths in Maine, 1976 to 1980." Pediatrics 75, no. 1 (1985): 41–50. http://dx.doi.org/10.1542/peds.75.1.41.

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All child deaths occurring from 1976 to 1980 in Maine were studied. All children who were participating in social welfare programs (Medicaid, Food Stamps, or Aid to Families with Dependent Children [AFDC]) at the time of death were categorized as children from "low-income" families. This group of children had an overall death rate 3.1 times greater than children who were not on a social welfare program at the time of death. Children from low-income families were at higher risk for disease-related deaths (3.5:1), accidental deaths (2.6:1), and homicide deaths (5.0:1), but not for suicides. Thes

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Zhao Hanshuai, 赵韩帅, 杨保东 Yang Baodong, 薛朝 Xue Zhao та 郑蓝蓝 Zheng Lanlan. "铯原子激发态超窄带宽光学滤波器研究". Chinese Journal of Lasers 51, № 5 (2024): 0508001. http://dx.doi.org/10.3788/cjl231228.

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Anwar, Anwar. "Tax and Customs Revenues During the Kingdom of Aceh Darussalam." Riwayat: Educational Journal of History and Humanities 7, no. 1 (2024): 229–41. http://dx.doi.org/10.24815/jr.v7i1.37121.

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The Kingdom of Aceh Darussalam (ruled 1514 to 1903) was a famous Islamic kingdom in the history of the archipelago. The peak of its glory was reached during the time of Sultan Iskandar Muda (reigned 1607-1636). The glory and fame of this kingdom was created because of Sultan Iskandar Muda's ability to regulate political-economic policies, especially the tax and customs sectors as the main pillars of the kingdom's wealth income. This article discusses the income of royal wealth from the tax and customs sector, which includes tax and excise objects, the management of their collection and the sul

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Lagkueva, I. V. "Confirmation of the Legality of Applying a Zero VAT Rate and Exemption from Excises when Exporting Goods to the EAEU Member States." Courier of Kutafin Moscow State Law University (MSAL)), no. 7 (October 18, 2023): 152–57. http://dx.doi.org/10.17803/2311-5998.2023.107.7.152-157.

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The article analyzes the changes in the procedure for confirming the zero VAT rate in the procedure for customs export on the territory of the Eurasian Economic Union. The author considers the provisions introduced by the Federal Law (№ 173-FZ) The article highlights the most significant innovations of the simplifying amendments to the process of confirming the zero VAT rate for carriers of exported goods: the obligation to stamp customs authorities on a number of transport documents is cancelled. The issues of ensuring the unification of standards and certification of products, improving meas

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