JEFMS Journal

ABSTRACT:

With rising tobacco consumption around the world, particularly in Vietnam. The essay examined and evaluated the excise duty on cigarettes in Vietnam. Moreover, the author developed a research model based on elements influencing tobacco consumption behavior, such as GDP, population, inflation, and excise tax rates. Besides, the authors discovered shortcomings in the current Vietnamese tax system after reviewing documents and data, such as the tax rate being too low in comparison to people's income and the taxable price being currently factory pricing. As a result, the essay provides important ideas for pushing the reform of Vietnam's tobacco excise tax policy in the next few years.

KEYWORDS:

excise tax rate, tobacco consumption, Vietnam, behavior, recommendation

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