Smoke signals for reform? The South African illicit cigarette trade

Authors

DOI:

https://doi.org/10.17159/

Abstract

South Africa’s illicit cigarette trade is not merely large and growing but outperforms the legitimate sale of tobacco products. Extensive criminal networks operate it, it deprives the state of tax revenue, and although the measures are in place to curb the problem, they are proving to be unequal to the task. The inability of South African authorities to effectively regulate this grey market (where the legal and illegal coincide), paired with its outdated approach, is the kindling that feeds this illicit trade’s flame. This article describes the current scale and nature of the illicit cigarette trade and evaluates the attempts to combat it in South Africa. We conclude with recommendations on measures the state, commerce and legal authorities could take to confront the problem with a reasonable chance of success. 

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Author Biographies

  • Mariska Fourie, North-West University

    Mariska Fourie is a Forensic Accountant and a registered member of the Institute of Certified Forensic Professionals (ICFP). She holds an MCom degree in Forensic Accountancy from North-West University. Her academic and professional interests focus on anti-money laundering, organised crime, fraud investigation, and financial crime analysis. 

  • Philip Steenkamp, North-West University

    Philip Steenkamp (LLB, LLM, PhD: Risk Management) is an Associate Professor at the North-West University teaching in the Forensic Accounting and Chartered Accounting programmes. 

  • Jacqui-Lyn McIntyre, North-West University

    Jacqui-Lyn McIntyre is an Associate Professor at North-West University with 20 years experience in the auditing and forensic fields. She is a qualified Chartered Accountant with a master’s and PhD in Forensic Accountancy. 

  • Clint Oellermann, North-West University

    Clint Oellermann is a forensic expert with over 30 years of experience and is an admitted advocate of the High Court of South Africa. He is is a Senior Lecturer at North-West University in Forensic Accountancy. 

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Published

2023-12-01

Issue

Section

Research articles