Publication:
Tax Reform in Vietnam: Toward a More Efficient and Equitable System

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dc.contributor.authorShukla, Gangadha Prasad
dc.contributor.authorPham, Duc Minh
dc.contributor.authorEngelschalk, Michael
dc.contributor.authorLe, Tuan Minh
dc.contributor.editorShukla, Gangadha Prasad
dc.contributor.editorPham, Duc Minh
dc.contributor.editorEngelschalk, Michael
dc.contributor.editorLe, Tuan Minh
dc.date.accessioned2017-06-02T18:42:57Z
dc.date.available2017-06-02T18:42:57Z
dc.date.issued2011-09-30
dc.description.abstractIn 2010, after two decades of rapid economic growth, Vietnam passed the threshold to become a lower-middle-income economy. Sustained market-oriented reforms combined with intensive efforts to integrate into the world economy are among the key drivers of this achievement. The reform of tax policy and administration has been a vital part of this transition. This is leading to a fundamental change in the composition of taxpayers, from large state-owned enterprises (SOEs) and foreign-invested companies to a myriad of small and medium private enterprises. Economic transition is also leading to an equally important change in the sources of government revenue, away from cross-border trade-related taxes and revenue collection from crude oil toward a greater share of domestic tax revenue, in particular taxation of business profits, labor income, and capital gains on land. However, completing the transition to a market economy will require changes going beyond tax collection and administration procedures, and will involve changes to the tax instruments themselves. At the end of this process, Vietnam should have a set of taxes that is simple and transparent, secures a stable flow of revenues for the government, encourages an efficient allocation of resources, and does not risk constituting a source of inequality or unfairness. The purpose of the series of studies in this volume is to shed light on the issues Vietnam will be facing in the process of reforming its tax policy and administration. The studies are also expected to lead to concrete policy recommendations contributing to the preparation of key policies and legislative documents to ensure the achievement of the state budget revenue target and other tax administration reform targets in the SEDP 2011-2015. It is expected that the individual studies in this series will become useful inputs into the debate surrounding the issuance of new laws and regulations. It is also hoped that the volume will support the reform momentum in the tax policy area, leading to increased efficiency, transparency, and equity.en
dc.identifierhttp://documents.worldbank.org/curated/en/937621468327932237/Tax-reform-in-Vietnam-toward-a-more-efficient-and-equitable-system
dc.identifier.doi10.1596/26851
dc.identifier.urihttps://hdl.handle.net/10986/26851
dc.languageEnglish
dc.language.isoen_US
dc.publisherWorld Bank, Washington, DC
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.subjectADDED TAX
dc.subjectAGRICULTURAL TAX
dc.subjectAGRICULTURAL TAXES
dc.subjectALLOCATION OF RESOURCES
dc.subjectBENEFICIARIES
dc.subjectBENEFICIARY
dc.subjectBONDS
dc.subjectBORDER TAX
dc.subjectBUDGET CYCLE
dc.subjectBUDGET DEFICITS
dc.subjectBUDGET PERFORMANCE
dc.subjectBUDGET PROCESS
dc.subjectBUSINESS CLIMATE
dc.subjectBUSINESS DEVELOPMENT
dc.subjectBUSINESS TAX
dc.subjectCAPACITY BUILDING
dc.subjectCAPACITY ENHANCEMENT
dc.subjectCAPITAL ACCUMULATION
dc.subjectCAPITAL EXPENDITURES
dc.subjectCAPITAL GAINS
dc.subjectCAPITAL INVESTMENT
dc.subjectCASH FLOW
dc.subjectCENTRAL GOVERNMENT
dc.subjectCHARITABLE CONTRIBUTIONS
dc.subjectCITIES
dc.subjectCOEFFICIENT OF VARIATION
dc.subjectCOMMODITY
dc.subjectCOMPLIANCE COST
dc.subjectCOMPLIANCE COSTS
dc.subjectCONFIDENTIALITY
dc.subjectCONSUMPTION TAX
dc.subjectCORPORATE INCOME TAX
dc.subjectCOST OF COLLECTION
dc.subjectDEBT
dc.subjectDEBT COLLECTION
dc.subjectDECENTRALIZATION
dc.subjectDEDUCTIONS
dc.subjectDEVELOPING COUNTRIES
dc.subjectDEVELOPING COUNTRY
dc.subjectDEVELOPMENT BANK
dc.subjectDISTRICT
dc.subjectDISTRICT LEVEL
dc.subjectDIVIDENDS
dc.subjectDOMESTIC MARKET
dc.subjectE-COMMERCE
dc.subjectECONOMIC DEVELOPMENT
dc.subjectECONOMIC EFFICIENCY
dc.subjectECONOMIC INTEGRATION
dc.subjectEFFECTIVE TAX RATES
dc.subjectEFFICIENT ALLOCATION
dc.subjectEFFICIENT USE
dc.subjectESTIMATED TAX
dc.subjectEXCHANGE RATE
dc.subjectEXCHANGE SYSTEM
dc.subjectEXCISE TAX
dc.subjectEXCISE TAXES
dc.subjectEXPENDITURE
dc.subjectEXPENDITURE PER CAPITA
dc.subjectEXPORT TAXES
dc.subjectEXPORTERS
dc.subjectFISCAL DECENTRALIZATION
dc.subjectFISCAL MANAGEMENT
dc.subjectFIXED ASSET
dc.subjectFIXED ASSETS
dc.subjectFOREIGN COMPANIES
dc.subjectFOREIGN DIRECT INVESTMENT
dc.subjectFREE TRADE
dc.subjectFUND INFORMATION
dc.subjectGLOBAL ECONOMY
dc.subjectGOVERNMENT BUDGETS
dc.subjectGOVERNMENT OWNERSHIP
dc.subjectGOVERNMENT REVENUE
dc.subjectGOVERNMENT REVENUES
dc.subjectGROSS DOMESTIC PRODUCT
dc.subjectGROWTH RATE
dc.subjectHARMONIZATION
dc.subjectHOUSEHOLD BUSINESSES
dc.subjectHOUSEHOLD INCOME
dc.subjectHUMAN RESOURCE
dc.subjectHUMAN RESOURCES
dc.subjectIMMOVABLE PROPERTY
dc.subjectINCENTIVE STRUCTURE
dc.subjectINCOME GROUPS
dc.subjectINDUSTRIAL COUNTRIES
dc.subjectINFLATION
dc.subjectINFORMATION SYSTEM
dc.subjectINFORMATION TECHNOLOGY
dc.subjectINFRASTRUCTURE DEVELOPMENT
dc.subjectINSTITUTIONAL CAPACITY
dc.subjectINSTRUMENT
dc.subjectINTERNAL AUDIT
dc.subjectINTERNATIONAL BEST PRACTICE
dc.subjectINTERNATIONAL BEST PRACTICES
dc.subjectINTERNATIONAL MARKETS
dc.subjectINTERNATIONAL TRADE
dc.subjectINVESTMENT RESOURCE
dc.subjectIRREGULAR INCOMES
dc.subjectISSUANCE
dc.subjectJOB CREATION
dc.subjectLAND PARCELS
dc.subjectLAND TAX
dc.subjectLAND TAXES
dc.subjectLAND VALUE
dc.subjectLAND VALUE TAXATION
dc.subjectLEGAL FRAMEWORK
dc.subjectLEVEL OF COMMITMENT
dc.subjectLEVIES
dc.subjectLOCAL CAPACITY
dc.subjectLOCAL GOVERNMENT
dc.subjectLOCAL GOVERNMENTS
dc.subjectLOCAL INFRASTRUCTURE
dc.subjectMACROECONOMIC STABILITY
dc.subjectMARKET ECONOMY
dc.subjectMEDIUM ENTERPRISES
dc.subjectMIDDLE-INCOME ECONOMY
dc.subjectMINISTRY OF FINANCE
dc.subjectMONETARY FUND
dc.subjectNATURAL RESOURCE
dc.subjectNATURAL RESOURCES
dc.subjectOIL PRICES
dc.subjectOUTPUT
dc.subjectPAYMENT METHODS
dc.subjectPAYMENT SYSTEM
dc.subjectPERSONAL INCOME
dc.subjectPERSONAL INCOME TAX
dc.subjectPERSONAL INCOME TAXES
dc.subjectPOLICY FRAMEWORK
dc.subjectPOLICY MAKERS
dc.subjectPOLICY RECOMMENDATIONS
dc.subjectPOLICY REFORM
dc.subjectPROGRESSIVE TAX
dc.subjectPROPERTY TAX
dc.subjectPROPERTY TAX REFORM
dc.subjectPROPERTY TAXES
dc.subjectPROVINCES
dc.subjectPROVINCIAL GOVERNMENTS
dc.subjectPROVINCIAL LEVEL
dc.subjectPROVINCIAL REVENUE
dc.subjectPROVINCIAL REVENUES
dc.subjectRAPID ECONOMIC GROWTH
dc.subjectREAL ESTATE
dc.subjectRECURRENT EXPENDITURE
dc.subjectREDISTRIBUTION
dc.subjectREFORM PROGRAM
dc.subjectREGISTRATION FEE
dc.subjectRESOURCE ALLOCATION
dc.subjectRETURN
dc.subjectREVENUE ADEQUACY
dc.subjectREVENUE ASSIGNMENT
dc.subjectREVENUE ASSIGNMENTS
dc.subjectREVENUE AUTHORITY
dc.subjectREVENUE COLLECTION
dc.subjectREVENUE FORECASTING
dc.subjectREVENUE SOURCES
dc.subjectREVENUE STRUCTURE
dc.subjectSMALL BUSINESS
dc.subjectSTAMP DUTIES
dc.subjectSTATE BUDGET
dc.subjectSUB-NATIONAL
dc.subjectSUBNATIONAL
dc.subjectSUBNATIONAL GOVERNMENTS
dc.subjectTARIFF REVENUE
dc.subjectTAX
dc.subjectTAX ACCOUNTING
dc.subjectTAX ADMINISTRATION
dc.subjectTAX ADMINISTRATION SYSTEM
dc.subjectTAX ASSIGNMENT
dc.subjectTAX AUTONOMY
dc.subjectTAX BASE
dc.subjectTAX BRACKETS
dc.subjectTAX BURDEN
dc.subjectTAX CHANGES
dc.subjectTAX COLLECTION
dc.subjectTAX COMPLIANCE
dc.subjectTAX EVASION
dc.subjectTAX EXEMPTION
dc.subjectTAX EXPENDITURES
dc.subjectTAX FORMS
dc.subjectTAX INCENTIVES
dc.subjectTAX INCIDENCE
dc.subjectTAX INSTRUMENTS
dc.subjectTAX LAW
dc.subjectTAX LAWS
dc.subjectTAX OFFICES
dc.subjectTAX OFFICIALS
dc.subjectTAX POLICIES
dc.subjectTAX POLICY
dc.subjectTAX POLICY REFORMS
dc.subjectTAX RATE
dc.subjectTAX RATES
dc.subjectTAX REDUCTIONS
dc.subjectTAX REFORM
dc.subjectTAX REFORMS
dc.subjectTAX REGIME
dc.subjectTAX REGIMES
dc.subjectTAX REGULATIONS
dc.subjectTAX REVENUE
dc.subjectTAX REVENUE SHARING
dc.subjectTAX REVENUES
dc.subjectTAX SHARING
dc.subjectTAX STRUCTURE
dc.subjectTAX STRUCTURES
dc.subjectTAX SYSTEM
dc.subjectTAX TREATMENT
dc.subjectTAXATION
dc.subjectTAXATION OF BUSINESS
dc.subjectTAXPAYER
dc.subjectTAXPAYER SERVICE
dc.subjectTAXPAYER SERVICES
dc.subjectTAXPAYERS
dc.subjectTECHNICAL ASSISTANCE
dc.subjectTECHNOLOGY TRANSFER
dc.subjectTRADE DEFICIT
dc.subjectTRADE TAXES
dc.subjectTRADING
dc.subjectTRADING ACTIVITIES
dc.subjectTRANSACTION
dc.subjectTRANSFER TAX
dc.subjectTRANSPARENCY
dc.subjectTREATIES
dc.subjectTURNOVER
dc.subjectTURNOVER TAX
dc.subjectTURNOVER TAXES
dc.subjectUSE TAX
dc.subjectVALUATION
dc.subjectWORLD ECONOMY
dc.subjectWORLD TRADE
dc.titleTax Reform in Vietnamen
dc.title.alternativeCai cach thue o Viet Nam : huong toi mot he thong hieu qua va cong bang honen
dc.title.subtitleToward a More Efficient and Equitable Systemen
dc.typeReporten
dc.typeRapportfr
dc.typeInformees
dspace.entity.typePublication
okr.crossref.titleTax Reform in Vietnam
okr.date.disclosure2011-09-03
okr.date.doiregistration2025-05-07T08:45:38.286926Z
okr.doctypeEconomic & Sector Work
okr.doctypeEconomic & Sector Work::Other Public Sector Study
okr.docurlhttp://documents.worldbank.org/curated/en/937621468327932237/Tax-reform-in-Vietnam-toward-a-more-efficient-and-equitable-system
okr.guid937621468327932237
okr.guid775221468329366573
okr.identifier.externaldocumentum000386194_20120115235221
okr.identifier.internaldocumentum15633640
okr.identifier.report66317
okr.importedtrue
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/937621468327932237/pdf/663170WP0TaxPo00Box365757B00PUBLIC0.pdfen
okr.region.administrativeEast Asia and Pacific
okr.region.countryViet Nam
okr.sectorPublic Administration, Law, and Justice :: Central government administration
okr.themePublic sector governance :: Tax policy and administration
okr.topicLaw and Development::Tax Law
okr.topicMacroeconomics and Economic Growth::Taxation & Subsidies
okr.topicPoverty Reduction::Inequality
okr.unitPoverty Reduction and Economic Management, East Asia and Pacific
relation.isAuthorOfPublication35337393-a7fb-5e96-9780-2c869ccd8ab4
relation.isAuthorOfPublication.latestForDiscovery35337393-a7fb-5e96-9780-2c869ccd8ab4
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