Report

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

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collection.link.98
https://openknowledge.worldbank.org/handle/10986/2206
collection.name.98
Other Public Sector Study
dc.contributor.author
Shukla, Gangadha Prasad
dc.contributor.author
Pham, Duc Minh
dc.contributor.author
Engelschalk, Michael
dc.contributor.author
Le, Tuan Minh
dc.contributor.editor
Shukla, Gangadha Prasad
dc.contributor.editor
Pham, Duc Minh
dc.contributor.editor
Engelschalk, Michael
dc.contributor.editor
Le, Tuan Minh
dc.date.accessioned
2017-06-02T18:42:57Z
dc.date.available
2017-06-02T18:42:57Z
dc.date.issued
2011-09-30
dc.date.lastModified
2021-04-23T14:04:38Z
dc.description.abstract
In 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.identifier
http://documents.worldbank.org/curated/en/937621468327932237/Tax-reform-in-Vietnam-toward-a-more-efficient-and-equitable-system
dc.identifier.uri
http://hdl.handle.net/10986/26851
dc.language
English
dc.language.iso
en_US
dc.publisher
World Bank, Washington, DC
dc.rights
CC BY 3.0 IGO
dc.rights.holder
World Bank
dc.rights.uri
http://creativecommons.org/licenses/by/3.0/igo
dc.subject
ADDED TAX
dc.subject
AGRICULTURAL TAX
dc.subject
AGRICULTURAL TAXES
dc.subject
ALLOCATION OF RESOURCES
dc.subject
BENEFICIARIES
dc.subject
BENEFICIARY
dc.subject
BONDS
dc.subject
BORDER TAX
dc.subject
BUDGET CYCLE
dc.subject
BUDGET DEFICITS
dc.subject
BUDGET PERFORMANCE
dc.subject
BUDGET PROCESS
dc.subject
BUSINESS CLIMATE
dc.subject
BUSINESS DEVELOPMENT
dc.subject
BUSINESS TAX
dc.subject
CAPACITY BUILDING
dc.subject
CAPACITY ENHANCEMENT
dc.subject
CAPITAL ACCUMULATION
dc.subject
CAPITAL EXPENDITURES
dc.subject
CAPITAL GAINS
dc.subject
CAPITAL INVESTMENT
dc.subject
CASH FLOW
dc.subject
CENTRAL GOVERNMENT
dc.subject
CHARITABLE CONTRIBUTIONS
dc.subject
CITIES
dc.subject
COEFFICIENT OF VARIATION
dc.subject
COMMODITY
dc.subject
COMPLIANCE COST
dc.subject
COMPLIANCE COSTS
dc.subject
CONFIDENTIALITY
dc.subject
CONSUMPTION TAX
dc.subject
CORPORATE INCOME TAX
dc.subject
COST OF COLLECTION
dc.subject
DEBT
dc.subject
DEBT COLLECTION
dc.subject
DECENTRALIZATION
dc.subject
DEDUCTIONS
dc.subject
DEVELOPING COUNTRIES
dc.subject
DEVELOPING COUNTRY
dc.subject
DEVELOPMENT BANK
dc.subject
DISTRICT
dc.subject
DISTRICT LEVEL
dc.subject
DIVIDENDS
dc.subject
DOMESTIC MARKET
dc.subject
E-COMMERCE
dc.subject
ECONOMIC DEVELOPMENT
dc.subject
ECONOMIC EFFICIENCY
dc.subject
ECONOMIC INTEGRATION
dc.subject
EFFECTIVE TAX RATES
dc.subject
EFFICIENT ALLOCATION
dc.subject
EFFICIENT USE
dc.subject
ESTIMATED TAX
dc.subject
EXCHANGE RATE
dc.subject
EXCHANGE SYSTEM
dc.subject
EXCISE TAX
dc.subject
EXCISE TAXES
dc.subject
EXPENDITURE
dc.subject
EXPENDITURE PER CAPITA
dc.subject
EXPORT TAXES
dc.subject
EXPORTERS
dc.subject
FISCAL DECENTRALIZATION
dc.subject
FISCAL MANAGEMENT
dc.subject
FIXED ASSET
dc.subject
FIXED ASSETS
dc.subject
FOREIGN COMPANIES
dc.subject
FOREIGN DIRECT INVESTMENT
dc.subject
FREE TRADE
dc.subject
FUND INFORMATION
dc.subject
GLOBAL ECONOMY
dc.subject
GOVERNMENT BUDGETS
dc.subject
GOVERNMENT OWNERSHIP
dc.subject
GOVERNMENT REVENUE
dc.subject
GOVERNMENT REVENUES
dc.subject
GROSS DOMESTIC PRODUCT
dc.subject
GROWTH RATE
dc.subject
HARMONIZATION
dc.subject
HOUSEHOLD BUSINESSES
dc.subject
HOUSEHOLD INCOME
dc.subject
HUMAN RESOURCE
dc.subject
HUMAN RESOURCES
dc.subject
IMMOVABLE PROPERTY
dc.subject
INCENTIVE STRUCTURE
dc.subject
INCOME GROUPS
dc.subject
INDUSTRIAL COUNTRIES
dc.subject
INFLATION
dc.subject
INFORMATION SYSTEM
dc.subject
INFORMATION TECHNOLOGY
dc.subject
INFRASTRUCTURE DEVELOPMENT
dc.subject
INSTITUTIONAL CAPACITY
dc.subject
INSTRUMENT
dc.subject
INTERNAL AUDIT
dc.subject
INTERNATIONAL BEST PRACTICE
dc.subject
INTERNATIONAL BEST PRACTICES
dc.subject
INTERNATIONAL MARKETS
dc.subject
INTERNATIONAL TRADE
dc.subject
INVESTMENT RESOURCE
dc.subject
IRREGULAR INCOMES
dc.subject
ISSUANCE
dc.subject
JOB CREATION
dc.subject
LAND PARCELS
dc.subject
LAND TAX
dc.subject
LAND TAXES
dc.subject
LAND VALUE
dc.subject
LAND VALUE TAXATION
dc.subject
LEGAL FRAMEWORK
dc.subject
LEVEL OF COMMITMENT
dc.subject
LEVIES
dc.subject
LOCAL CAPACITY
dc.subject
LOCAL GOVERNMENT
dc.subject
LOCAL GOVERNMENTS
dc.subject
LOCAL INFRASTRUCTURE
dc.subject
MACROECONOMIC STABILITY
dc.subject
MARKET ECONOMY
dc.subject
MEDIUM ENTERPRISES
dc.subject
MIDDLE-INCOME ECONOMY
dc.subject
MINISTRY OF FINANCE
dc.subject
MONETARY FUND
dc.subject
NATURAL RESOURCE
dc.subject
NATURAL RESOURCES
dc.subject
OIL PRICES
dc.subject
OUTPUT
dc.subject
PAYMENT METHODS
dc.subject
PAYMENT SYSTEM
dc.subject
PERSONAL INCOME
dc.subject
PERSONAL INCOME TAX
dc.subject
PERSONAL INCOME TAXES
dc.subject
POLICY FRAMEWORK
dc.subject
POLICY MAKERS
dc.subject
POLICY RECOMMENDATIONS
dc.subject
POLICY REFORM
dc.subject
PROGRESSIVE TAX
dc.subject
PROPERTY TAX
dc.subject
PROPERTY TAX REFORM
dc.subject
PROPERTY TAXES
dc.subject
PROVINCES
dc.subject
PROVINCIAL GOVERNMENTS
dc.subject
PROVINCIAL LEVEL
dc.subject
PROVINCIAL REVENUE
dc.subject
PROVINCIAL REVENUES
dc.subject
RAPID ECONOMIC GROWTH
dc.subject
REAL ESTATE
dc.subject
RECURRENT EXPENDITURE
dc.subject
REDISTRIBUTION
dc.subject
REFORM PROGRAM
dc.subject
REGISTRATION FEE
dc.subject
RESOURCE ALLOCATION
dc.subject
RETURN
dc.subject
REVENUE ADEQUACY
dc.subject
REVENUE ASSIGNMENT
dc.subject
REVENUE ASSIGNMENTS
dc.subject
REVENUE AUTHORITY
dc.subject
REVENUE COLLECTION
dc.subject
REVENUE FORECASTING
dc.subject
REVENUE SOURCES
dc.subject
REVENUE STRUCTURE
dc.subject
SMALL BUSINESS
dc.subject
STAMP DUTIES
dc.subject
STATE BUDGET
dc.subject
SUB-NATIONAL
dc.subject
SUBNATIONAL
dc.subject
SUBNATIONAL GOVERNMENTS
dc.subject
TARIFF REVENUE
dc.subject
TAX
dc.subject
TAX ACCOUNTING
dc.subject
TAX ADMINISTRATION
dc.subject
TAX ADMINISTRATION SYSTEM
dc.subject
TAX ASSIGNMENT
dc.subject
TAX AUTONOMY
dc.subject
TAX BASE
dc.subject
TAX BRACKETS
dc.subject
TAX BURDEN
dc.subject
TAX CHANGES
dc.subject
TAX COLLECTION
dc.subject
TAX COMPLIANCE
dc.subject
TAX EVASION
dc.subject
TAX EXEMPTION
dc.subject
TAX EXPENDITURES
dc.subject
TAX FORMS
dc.subject
TAX INCENTIVES
dc.subject
TAX INCIDENCE
dc.subject
TAX INSTRUMENTS
dc.subject
TAX LAW
dc.subject
TAX LAWS
dc.subject
TAX OFFICES
dc.subject
TAX OFFICIALS
dc.subject
TAX POLICIES
dc.subject
TAX POLICY
dc.subject
TAX POLICY REFORMS
dc.subject
TAX RATE
dc.subject
TAX RATES
dc.subject
TAX REDUCTIONS
dc.subject
TAX REFORM
dc.subject
TAX REFORMS
dc.subject
TAX REGIME
dc.subject
TAX REGIMES
dc.subject
TAX REGULATIONS
dc.subject
TAX REVENUE
dc.subject
TAX REVENUE SHARING
dc.subject
TAX REVENUES
dc.subject
TAX SHARING
dc.subject
TAX STRUCTURE
dc.subject
TAX STRUCTURES
dc.subject
TAX SYSTEM
dc.subject
TAX TREATMENT
dc.subject
TAXATION
dc.subject
TAXATION OF BUSINESS
dc.subject
TAXPAYER
dc.subject
TAXPAYER SERVICE
dc.subject
TAXPAYER SERVICES
dc.subject
TAXPAYERS
dc.subject
TECHNICAL ASSISTANCE
dc.subject
TECHNOLOGY TRANSFER
dc.subject
TRADE DEFICIT
dc.subject
TRADE TAXES
dc.subject
TRADING
dc.subject
TRADING ACTIVITIES
dc.subject
TRANSACTION
dc.subject
TRANSFER TAX
dc.subject
TRANSPARENCY
dc.subject
TREATIES
dc.subject
TURNOVER
dc.subject
TURNOVER TAX
dc.subject
TURNOVER TAXES
dc.subject
USE TAX
dc.subject
VALUATION
dc.subject
WORLD ECONOMY
dc.subject
WORLD TRADE
dc.title
Tax Reform in Vietnam
en
dc.title.alternative
Cai cach thue o Viet Nam : huong toi mot he thong hieu qua va cong bang hon
en
dc.title.subtitle
Toward a More Efficient and Equitable System
en
dc.type
Report
en
okr.date.disclosure
2011-09-03
okr.doctype
Economic & Sector Work
okr.doctype
Economic & Sector Work :: Other Public Sector Study
okr.docurl
http://documents.worldbank.org/curated/en/937621468327932237/Tax-reform-in-Vietnam-toward-a-more-efficient-and-equitable-system
okr.googlescholar.linkpresent
yes
okr.identifier.externaldocumentum
000386194_20120115235221
okr.identifier.internaldocumentum
15633640
okr.identifier.report
66317
okr.imported
true
okr.language.supported
en
okr.pdfurl
http://documents.worldbank.org/curated/en/937621468327932237/pdf/663170WP0TaxPo00Box365757B00PUBLIC0.pdf
en
okr.region.administrative
East Asia and Pacific
okr.region.country
Vietnam
okr.sector
Public Administration, Law, and Justice :: Central government administration
okr.theme
Public sector governance :: Tax policy and administration
okr.topic
Law and Development :: Tax Law
okr.topic
Macroeconomics and Economic Growth :: Taxation & Subsidies
okr.topic
Poverty Reduction :: Inequality
okr.unit
Poverty Reduction and Economic Management, East Asia and Pacific

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