We will select post codes as Primary Sampling Unit (PSU) using a multi-stage random sampling technique. In addition, a structured questionnaire will be used to collect information from retailers selling cigarettes. The study will address three research questions: (a) What proportion of cigarettes sold as retail are illicit? (b) What are the common types of tax avoidance and tax evasion? (c) Can pack examination from the trash recycle market be considered as a new method to assess illicit trade in comparison to that from retailers and streets? Following an observational research method, data will be collected utilizing empty cigarette packs from three sources: (a) retailers (b) streets and (c) trash recycle market. The paper presents the protocol for a mixed-methods study to estimate the extent of illicit cigarette trade in Bangladesh. There is limited evidence on the extent of illicit tobacco trade particularly cigarettes in Bangladesh. ![]() The illicit tobacco trade undermines the effectiveness of tobacco tax policies increases the availability of cheap cigarettes, which, in turn, increases tobacco use and tobacco related deaths and causes huge revenue losses to governments.
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