SEATCA Tobacco Tax Index 2017:

Implementation of WHO Framework Convention on Tobacco Control Article 6 in ASEAN Countries: This report tracks implementation progress of tobacco tax policy against the WHO Framework convention on Tobacco Control (FCTC) Article 6 Guidelines in 10 ASEAN countries. It aims to identify and close gaps in and strengthen implementation of tobacco tax policies in each country. The Index shows that while some countries have made significant progress in formulating and implementing tobacco tax policies, the region as a whole has advanced slowly in the past few years, outpaced by economic and income growth. Most countries also do not have any long-term tobacco tax policies with regularly evaluated fiscal and public health targets. Important obstacles in some countries are their ineffective tobacco tax structures (e.g. Indonesia’s multi-tiered system or those with purely ad valorem tax systems) and weak tax administration (e.g. inadequate licensing and reporting requirements or lack of anti-forestalling measures), as well as tobacco industry interference in tobacco tax policy formulation (e.g. by claiming that implementing tobacco tax measures will lead to increased illicit trade and declines in tobacco tax revenue or create a burden for poor smokers) or in tax administration (e.g. through Codentify).
https://seatca.org/dmdocuments/SEATCA%20TOBACCO%20TAX%20INDEX%20ART6%202017-WEB%281AUG17%29.pdf