Some Aspects of Combating Smuggling and Organised Crime in Estonia – Implications for the Tax Revenue
The article provides a short overview of how the different phenomena treated under the notion of organised crime in Estonia could be classified, and to what extent indirect measures arising from more systematic economic legislation could help to combat smuggling and related organised crime.
It is presumed that in order to gain a more coherent picture of the problem it is useful to first understand more clearly the causes of the different types of crime. As the topic is many-faceted, the article does not seek to provide final answers or all-inclusive recipes. However, an attempt is made to view more or less as one whole the standpoints of the institutions that are active in the field*. As from the point of view of tax revenue excise taxes are one of the key issues in drawing up the budget, the topic is also clearly related to the main dispute arising in the Riigikogu every year, namely, preparing of the draft state budget.
Toivo Mängel, born 1958, Moscow State University, mathematics 1982; additional education 1992-96 IMF courses of macroeconomics and budgetary economics in Riga and Vienna, participated in the work of the ECPRD macroeconomics working group. Work: Planning Committee of the Estonian SSR and the Ministry of Finance of the Republic of Estonia 1983-96, adviser at the economic and social information department of the Riigikogu Chancellery 1997-. Affiliation: Estonian Demographic Association 1986.