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Tax Burden and Foreign Direct Investment: Theory and Practice in Vietnam
Nguyen Huu Cung,Liu Hua
Advances in Management and Applied Economics , 2013,
Abstract: Tax burden is one of the important determinants in attracting foreign direct investment (FDI). In the case of Vietnam, the tax burden is considered a powerful tool that Vietnam has used to create a competitive advantage compared to other countries in the area to attract FDI flows. In addition to above factor, there are still a number of other factors also affecting the attraction of FDI flows in Vietnam such as cheap labor costs, inflation index, economic growth rate, labor productivity, investment in science and technology, the rise of labor forces, natural resources and other factors. Through descriptive statistical method and empirical method, the authors found that the tax burden for foreign-invested sector was one of three most important factors of the attraction of FDI flows into Vietnam during the period 1999-2011, two other factors were unit labor costs and inflation index.
Tobacco farming in rural Vietnam: questionable economic gain but evident health risks
Hoang Van Minh, Kim Giang, Nguyen Bich, Nguyen Huong
BMC Public Health , 2009, DOI: 10.1186/1471-2458-9-24
Abstract: Two tobacco farming communes and two non-tobacco farming communes were selected for this study. In each selected commune, 120 households were sampled using two-stage cluster sampling technique. Local health workers were recruited and trained to conduct household interviews using structured questionnaire.Where the expenditure figures do not include personnel costs (as the farming work was almost always responsible by the family members themselves), it appeared that the average tobacco farmer did benefit financially from tobacco cultivation. However, if a personal opportunity cost was added to give a financial value to their labour, the profit from tobacco cultivation was seen to be minimal. The occurrences of 9 out of the 16 health problems were statistically significant higher among tobacco growing farmers compared to that among non-tobacco farmers. Tobacco farming was shown to be the second strong predictor of self-reported health problems among the farmer (after the effect of old age).The present study provides evidence that can be used to increase public awareness about the harmful effects of tobacco growing.For years, in search of even more profits, the tobacco industry has encouraged countries and farmers to grow more tobacco. Tobacco companies have promoted tobacco growing as a panacea, claiming that it will bring unparalleled prosperity to farmers, their communities, and their countries [1].Viet Nam is a prime target for the tobacco industry: a developing country with a tropical climate appropriate for tobacco cultivation, and hard-working laborers. The total area devoted to tobacco cultivation in Vietnam in 2002 was about 18,000 hectares (accounting for 0.28% of total agricultural land) which gave an output of about 27,400 tones of tobacco per year [2]. The number of full-time equivalent tobacco cultivators was about 136,000. The tobacco industry has established a plan to gradually increase domestic tobacco leaf production toward the year 2010 through increa
The determinants of quitting or reducing smoking due to the tobacco tax increase  [PDF]
Tigova, Olena
Tobacco Control and Public Health in Eastern Europe , 2011,
Abstract: BACKGROUND. Ukraine has adopted State targeted social program for reducing the harmful effects of tobacco on public health in Ukraine till 2012. One of the measures to be implemented is increasing excise tax on tobacco products; therefore, a highly important question is which groups of population are likely to benefit from tax increase through quitting or reducing smoking.METHODS. Data used for analysis were collected in a nationally representative survey of Ukrainian population conducted in 2010. An outcome measure was the anticipated keeping smoking versus quitting (reducing) smoking due to tobacco tax increase. Independent variables included socio-demographic characteristics, experience of quitting smoking, exposure to different tobacco control measures, exposure to tobacco advertizing. Binary logistic regression was used to measure associations.RESULTS. Respondents were more likely to expect to keep smoking after the tobacco tax increase if they were dependent on tobacco (odds ratio 2.57), not interested in quitting, not in favor of tobacco tax increase, and exposed to tobacco advertising on TV and cigarette promotions. Respondents were more likely to expect to reduce or quit smoking if they had higher wealth status (OR=0.55), were aware of tobacco health hazard (OR=0.09), had earlier attempts of quitting smoking, were not exposed to secondhand smoke, observed tobacco-related information on television (OR=0.7) and in newspapers (OR=0.45), and observed advertizing of tobacco on radio (OR=0.33) and in public transport (OR=0.25).CONCLUSIONS. Several aspects are important while implementing taxation policy. It is more likely to result in quitting or reducing smoking among those who are less dependent, have tried quitting smoking earlier, and have higher wealth level. Concurrent smoke-free policies and awareness campaigns may potentiate the effect of taxation policies and are recommended to be developed further.
The development of Tobacco Harm Prevention Law in Vietnam: stakeholder tensions over tobacco control legislation in a state owned industry
Hideki Higashi, Tuan A Khuong, Anh D Ngo, Peter S Hill
Substance Abuse Treatment, Prevention, and Policy , 2011, DOI: 10.1186/1747-597x-6-24
Abstract: Several qualitative methods were employed for the study including: literature review and documentary analysis; key informant interview; focus groups discussion; and key stakeholders survey.The Ministry of Health, Ministry of Trade and Industry, and Ministry of Finance are key players in the tobacco control policy and legislation, representing competing bureaucratic interests over health, macro-economy and revenue. High-ranking officials, including the Communist Party and National Assembly members, take a rather relaxed position reflecting the low political stakes placed on tobacco issues. The state-owned tobacco industry is regarded as an important contributor to the government revenue and gross domestic product, and the relative weight on health and socioeconomic issues placed by stakeholders determine their positions on tobacco control. Overall, short-term economic interests have more immediate influence in setting policy directions, with the consequences of health gains perceived as relegated to a distant future. This was reflected in the position of tobacco control advocates, including MOH, that presented with reluctance in insisting on some tobacco control strategies revealing a mixture attitude of concessions to the socioeconomic uncertainties and a sense of bargaining to win the strategies that are more likely to be accepted.The state-ownership of tobacco industry poses a major paradox within the government that benefits from manufacturing of tobacco products and is also responsible for controlling tobacco consumption. The perceptions of negative implications on government revenue and the macro-economy, coupled with the reluctance to challenge these issues from health perspective too directly, means that tobacco control has yet to secure itself a place on the priority policy agenda. The overall policy environment will shift in favour of tobacco control only if the economic framing can be challenged.Vietnam is an emerging middle-income country in Southeast Asi
Local governments' dependence on tobacco tax revenue: a deterrent to tobacco control in the Republic of Korea
Do,Young Kyung; Park,Kidong;
Bulletin of the World Health Organization , 2009, DOI: 10.1590/S0042-96862009000900013
Abstract: objective: to investigate, in the republic of korea, whether local governments' participation in an anti-smoking programme supported by the national health promotion fund in 2002-2003 was related to the percentage of local tax revenue comprised by the tobacco consumption tax (tct). methods: using financial and administrative data on 163 municipalities, the authors estimated logit models of local governments' participation in the anti-smoking programme as a function of the proportion of local tax revenue that came from the tct and a set of control variables, namely local socioeconomic characteristics and the size of the staff in the local public health centre (phc). findings: local governments that derived a greater percentage of their local tax revenue from the tct, particularly those that ranked in the upper fourth in terms of this percentage, were less likely to participate in the anti-smoking programme. insufficient staff in the phc was also found to be associated with lower participation in the anti-smoking programme. conclusion: local governments' dependence on revenue from the tct may be a deterrent to tobacco control in the republic of korea.
The Empirical Analysis of Cigarette Tax Avoidance and Illicit Trade in Vietnam, 1998-2010  [PDF]
Minh Thac Nguyen, Ryan Denniston, Hien Thi Thu Nguyen, Tuan Anh Hoang, Hana Ross, Anthony D. So
PLOS ONE , 2014, DOI: 10.1371/journal.pone.0087272
Abstract: Illicit trade carries the potential to magnify existing tobacco-related health care costs through increased availability of untaxed and inexpensive cigarettes. What is known with respect to the magnitude of illicit trade for Vietnam is produced primarily by the industry, and methodologies are typically opaque. Independent assessment of the illicit cigarette trade in Vietnam is vital to tobacco control policy. This paper measures the magnitude of illicit cigarette trade for Vietnam between 1998 and 2010 using two methods, discrepancies between legitimate domestic cigarette sales and domestic tobacco consumption estimated from surveys, and trade discrepancies as recorded by Vietnam and trade partners. The results indicate that Vietnam likely experienced net smuggling in during the period studied. With the inclusion of adjustments for survey respondent under-reporting, inward illicit trade likely occurred in three of the four years for which surveys were available. Discrepancies in trade records indicate that the value of smuggled cigarettes into Vietnam ranges from $100 million to $300 million between 2000 and 2010 and that these cigarettes primarily originate in Singapore, Hong Kong, Macao, Malaysia, and Australia. Notable differences in trends over time exist between the two methods, but by comparison, the industry estimates consistently place the magnitude of illicit trade at the upper bounds of what this study shows. The unavailability of annual, survey-based estimates of consumption may obscure the true, annual trend over time. Second, as surveys changed over time, estimates relying on them may be inconsistent with one another. Finally, these two methods measure different components of illicit trade, specifically consumption of illicit cigarettes regardless of origin and smuggling of cigarettes into a particular market. However, absent a gold standard, comparisons of different approaches to illicit trade measurement serve efforts to refine and improve measurement approaches and estimates.
Tax Policy Impact on Consumption of Tobacco Products in Croatia  [PDF]
Ida Zelenka
Financial Theory and Practice , 2009,
Abstract: This paper analyses the influence of excises increase and various non-price related measures on tobacco consumption. Therefore various regression models with different dependent and independent variables will be built, with the purpose of showing both their individual and cumulative impact. In all the models the price is definitely the most significant variable, but there are differences in price influence on consumption, depending on which series of cigarettes it relates to. That is logical because of the large difference in excises on different series of cigarettes. From other countries’ experience and the results of regression models used in this paper the most important conclusion is that the impact of excise duty is significant, however for building more representative models detailed data over a longer period of time is needed. Unfortunately in Croatia such data are not collected systematically.
Online Tax Filing—E-Government Service Adoption Case of Vietnam  [PDF]
Ngoc Long Lu, Van Trung Nguyen
Modern Economy (ME) , 2016, DOI: 10.4236/me.2016.712135
Abstract: In this paper, we proposed a new model, which integrates two famous technology adoption models, the unified theory of acceptance and use of technology (UTAUT) model with Information system success model (IS success) to explanatory model of e-filing adoption. In particular, this study involved actual taxpayer (N = 156) of specific users of e-filing system to examine the structural relationships among factors of: performance expectancy, effort expectancy, social influence, information quality, system quality, service quality, and intention to use by using SPSS 20. The results of this research show that e-filing intention to use of Vietnamese taxpayers is influenced by both six factors of the model. Hence, the conceptual model has served as a useful framework for academicians and government policy decision makers to evaluate and improve the e-filing system (e-government service) in Vietnam.
Health, Health Inequality, and Cost Impacts of Annual Increases in Tobacco Tax: Multistate Life Table Modeling in New Zealand  [PDF]
Tony Blakely?,Linda J. Cobiac?,Christine L. Cleghorn?,Amber L. Pearson?,Frederieke S. van der Deen?,Giorgi Kvizhinadze?,Nhung Nghiem?,Melissa McLeod?,Nick Wilson
PLOS Medicine , 2015, DOI: 10.1371/journal.pmed.1001856
Abstract: Background Countries are increasingly considering how to reduce or even end tobacco consumption, and raising tobacco taxes is a potential strategy to achieve these goals. We estimated the impacts on health, health inequalities, and health system costs of ongoing tobacco tax increases (10% annually from 2011 to 2031, compared to no tax increases from 2011 [“business as usual,” BAU]), in a country (New Zealand) with large ethnic inequalities in smoking-related and noncommunicable disease (NCD) burden. Methods and Findings We modeled 16 tobacco-related diseases in parallel, using rich national data by sex, age, and ethnicity, to estimate undiscounted quality-adjusted life-years (QALYs) gained and net health system costs over the remaining life of the 2011 population (n = 4.4 million). A total of 260,000 (95% uncertainty interval [UI]: 155,000–419,000) QALYs were gained among the 2011 cohort exposed to annual tobacco tax increases, compared to BAU, and cost savings were US$2,550 million (95% UI: US$1,480 to US$4,000). QALY gains and cost savings took 50 y to peak, owing to such factors as the price sensitivity of youth and young adult smokers. The QALY gains per capita were 3.7 times greater for Māori (indigenous population) compared to non-Māori because of higher background smoking prevalence and price sensitivity in Māori. Health inequalities measured by differences in 45+ y-old standardized mortality rates between Māori and non-Māori were projected to be 2.31% (95% UI: 1.49% to 3.41%) less in 2041 with ongoing tax rises, compared to BAU. Percentage reductions in inequalities in 2041 were maximal for 45–64-y-old women (3.01%). As with all such modeling, there were limitations pertaining to the model structure and input parameters. Conclusions Ongoing tobacco tax increases deliver sizeable health gains and health sector cost savings and are likely to reduce health inequalities. However, if policy makers are to achieve more rapid reductions in the NCD burden and health inequalities, they will also need to complement tobacco tax increases with additional tobacco control interventions focused on cessation.
Population-level approaches to universal health coverage in resource-poor settings: lessons from tobacco control policy in Vietnam
Higashi,Hideki; Khuong,Tuan A.; Ngo,Anh D.; Hill,Peter S.;
MEDICC Review , 2011, DOI: 10.1590/S1555-79602011000300009
Abstract: population-based health promotion and disease prevention approaches are essential elements in achieving universal health coverage; yet they frequently do not appear on national policy agendas. this paper suggests that resource-poor countries should take greater advantage of such approaches to reach all segments of the population to positively affect health outcomes and equity, especially considering the epidemic of chronic non-communicable diseases and associated modifiable risk factors. tobacco control policy development and implementation in vietnam provides a case study to discuss opportunities and challenges associated with such strategies.
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