Empirical analysis on the illicit trade of cigarettes in Vietnam
Tác giả:
Hien Thi Thu Nguyen; Long Thanh Giang; Toan Ngoc Pham
Loại tài liệu:
Bài trích tạp chí
Năm xuất bản:
2020
Lĩnh vực nghiên cứu:
Các lĩnh vực khác
Nguồn trích:
Tạp chí
Tóm tắt: background This paper examined how a higher tax on
tobacco would affect illicit trade in Vietnam.
Methodology and data This paper used the
gap method to estimate the gap between cigarette
domestically tax- paid sales and domestic consumption.
Data were from the tax- paid sales by the Vietnam
Steering Committee on Smoking and Health
(VINACOSH), the Vietnam Tobacco Association, the
General Tax Department, as well as two rounds of the
Global Adult Tobacco Survey in 2010 and 2015.
Key results The results indicated that Vietnam had a
negative volume of illicit trade, either a result of under-
reporting of tobacco use or due to net smuggling of
tax- paid cigarettes out of the country. Furthermore, the
trend showed an increased negative volume over time,
which indicated that increases in tobacco taxes in the
interleading years did not result in an increase in illicit
trade in tobaccos in Vietnam.
Conclusions Vietnam’s low prices on domestic
cigarettes created favourable conditions for cigarette
smugglers and provided easy access to illicit cigarettes
for the Vietnamese people, but the absence of a
relationship between tax changes and smuggling
suggested that potential increases in the excise tax
should not be discouraged by the threat of an increase
in illicit trade. The government should increase taxes on
cigarettes to raise domestic cigarette prices and take
strong policy measures to create a more transparent
social environment, therefore effectively reducing the
prevalence of illicit cigarettes in Vietnam.
Từ khóa:
Cigarettes Tax Vietnam
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