Cigarette tax scorecard: Vietnam
Abstract
The Tobacconomics Cigarette Tax Scorecard evaluates countries’ cigarette tax systems based on a five-point rating system that incorporates international guidance and best practices in tobacco taxation. The five-point index uses data to score countries on the following four components: cigarette price, changes in the affordability of cigarettes over time, the share of taxes in retail cigarette prices, and the structure of cigarette taxes. The total score reflects an average of the four component scores. By implementing more effective cigarette tax policies, Vietnam would improve the health of its population, while raising additional tax revenue for the government.
