Empirical Analysis of Cigarette Tax Avoidance and Evasion in Vietnam (Report)
This Report was produced by the Institute of Public Policy Management (IPPM) in Vietnam. The research examines the effects of tobacco taxes and price increases on the illicit cigarette trade as well as tax evasion and avoidance in Vietnam. The main finding of the report is that increasing tobacco taxes between 2010-2016 did not lead to an increase in illicit trade or tax avoidance and evasion, and concludes that Vietnam has the opportunity to raise tobacco taxes and prices to reduce consumption.
A corresponding Policy Brief can be found here.
January 2020
Project: Think Tanks Project: Accelerating Progress on Tobacco Taxes in Low- and Middle-Income Countries
Content Type: Report
Topic(s): Economic impacts of tobacco control, Tax and price, Tax avoidance and evasion, Tax levels and structure
Authors(s): Hien Thu Thi Nguyen, Long Thanh Giang, Toan Ngoc Pham
Citation