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  • JED_2015_9.pdf.jpg
  • Article


  • Authors: Su, Dinh Thanh; Bui, Thanh Trung; Tran, Trung Kien (2015-04)

  • Vietnam’s taxation system has undergone fundamental reforms since the 1990s. Tax reform program of the 2000–2010 period was conducted successfully, putting in place a tax system appropriate to the market economy and necessary legal conditions for accession to the World Trade Organization and international integration. After over 20 years of tax reform, taxation capacity has been improved; raising tax revenue is comparable to economic and structural potentials of tax system. The Vietnamese Prime Minister ratified a tax system reform strategy for 2010–2020 with ambitious target of tax revenue at 23–24% of GDP. The present study finds that raising tax revenue size is of no benefit to eco...

Collection's Items (Sorted by Submit Date in Descending order): 1 to 2 of 2

Citation front page : [2]

Follow this collection to receive daily e-mail notification of new additions
Collection's Items (Sorted by Submit Date in Descending order): 1 to 2 of 2
  • JED_2015_9.pdf.jpg
  • Article


  • Authors: Su, Dinh Thanh; Bui, Thanh Trung; Tran, Trung Kien (2015-04)

  • Vietnam’s taxation system has undergone fundamental reforms since the 1990s. Tax reform program of the 2000–2010 period was conducted successfully, putting in place a tax system appropriate to the market economy and necessary legal conditions for accession to the World Trade Organization and international integration. After over 20 years of tax reform, taxation capacity has been improved; raising tax revenue is comparable to economic and structural potentials of tax system. The Vietnamese Prime Minister ratified a tax system reform strategy for 2010–2020 with ambitious target of tax revenue at 23–24% of GDP. The present study finds that raising tax revenue size is of no benefit to eco...

Collection's Items (Sorted by Submit Date in Descending order): 1 to 2 of 2