[Research Contribution] The Role of Environmental Tax Awareness in Replacing Plastic Bags in Vietnam

The Environmental Protection Tax (EPT) on plastic bags has been implemented in Vietnam with the expectation of becoming a behavioral modification tool, encouraging consumers to shift towards more environmentally friendly options. However, in reality, the degree of change in consumer behavior under the impact of this tax instrument remains unclear, raising questions about the policy's steering effectiveness. Approaching the issue from a behavioral perspective, a study by the University of Economics Ho Chi Minh City (UEH) analyzed the role of environmental tax awareness in promoting plastic bag replacement behavior in Vietnam, while offering policy implications to enhance the effectiveness of the tax instrument in efforts to reduce plastic waste and towards sustainable development.