Although the use of tariff barriers better than tax-free, there are still those reasons explain why Vietnam still use of NTBs.-the Government needs to manage to ensure public safety.-earnings from work have been imported or export quotas will fall into the budget of the province, therefore, tariffs are a source of revenue of the province.-The Government wants to stabilize the domestic market, but what is happening can affirm that the fence tax-free in Vietnam only increased the price and cause weight fluctuation on the market.Currently the factor of a modern tax system, the mechanism of currency from the possession of the State enterprises and a framework for the collection and sharing of revenues between levels of Government are still in the formative stage. so very easy to understand why the authorities want to use the policy instruments have the effect of maintaining the access to the resources. This system became more complicated by still more commercial business or production is still under the control of the ministries and agencies responsible for policy formulation and other regulations.
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