Tobacco taxes in Viet Nam : questions and answers

Overview

This document provides key information about the benefits of raising tobacco taxes and
addresses some of the issues that policy-makers must consider, such as how tax increases
will impact tobacco consumption, tax revenue collection, and labour in tobacco growing and
production. This document also addresses the relationship between tobacco tax increases
and cigarette smuggling in Viet Nam, as well as the most suitable level for future tobacco tax increases.