Empirical Analysis of Cigarette Tax Avoidance and Evasion in Vietnam

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.