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Reforming the tobacco tax system in Viet Nam could achieve a "win-win" scenario: a win for public health, and a win of generating additional revenue for investment in key Government priorities." Tobacco is costing the Vietnamese economy in which the annual health and economic costs of tobacco use in Viet Nam are estimated to amount to VND 108 trillion (about US$ 4.5 billion, using the central exchange rate as of November 2022), which is equal to 1.14 percent of GDP annually

of Health and Human Services, Public Health Service, National Institutes of Health, National Cancer Institute, 2001

Cobb, N.K., et al., Novel nicotine delivery systems and public health: the rise of the "e-cigarette"