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... > social science subjects > criminology and criminal justice > criminology > white-collar and corporate crime > business fraud and crimes > tariff crimes
social science subjects > criminology and criminal justice > transnational crime and justice > crimes and criminal markets > tariff crimes

Preferred term

tariff crimes  

Definition

  • Tariff crimes are those that pertain to taxes collected on goods being imported or exported, especially the avoidance of such taxes, and involve customs fraud and smuggling. The purpose of such taxes, apart from simple revenue generation, is to impose some controls on trade in order to benefit domestic industries. [Source: Encyclopedia of Transnational Crime & Justice; Tariff Crimes]

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https://concepts.sagepub.com/social-science/concept/tariff_crimes

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