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

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 drive...

Full description

Bibliographic Details
Main Authors:	Shukla, Gangadha Prasad, Pham, Duc Minh, Engelschalk, Michael, Le, Tuan Minh
Format:	Report
Language:	English en_US
Published:	World Bank, Washington, DC 2017
Subjects:	ADDED TAX AGRICULTURAL TAX AGRICULTURAL TAXES ALLOCATION OF RESOURCES BENEFICIARIES BENEFICIARY BONDS BORDER TAX BUDGET CYCLE BUDGET DEFICITS BUDGET PERFORMANCE BUDGET PROCESS BUSINESS CLIMATE BUSINESS DEVELOPMENT BUSINESS TAX CAPACITY BUILDING CAPACITY ENHANCEMENT CAPITAL ACCUMULATION CAPITAL EXPENDITURES CAPITAL GAINS CAPITAL INVESTMENT CASH FLOW CENTRAL GOVERNMENT CHARITABLE CONTRIBUTIONS CITIES COEFFICIENT OF VARIATION COMMODITY COMPLIANCE COST COMPLIANCE COSTS CONFIDENTIALITY CONSUMPTION TAX CORPORATE INCOME TAX COST OF COLLECTION DEBT DEBT COLLECTION DECENTRALIZATION DEDUCTIONS DEVELOPING COUNTRIES DEVELOPING COUNTRY DEVELOPMENT BANK DISTRICT DISTRICT LEVEL DIVIDENDS DOMESTIC MARKET E-COMMERCE ECONOMIC DEVELOPMENT ECONOMIC EFFICIENCY ECONOMIC INTEGRATION EFFECTIVE TAX RATES EFFICIENT ALLOCATION EFFICIENT USE ESTIMATED TAX EXCHANGE RATE EXCHANGE SYSTEM EXCISE TAX EXCISE TAXES EXPENDITURE EXPENDITURE PER CAPITA EXPORT TAXES EXPORTERS FISCAL DECENTRALIZATION FISCAL MANAGEMENT FIXED ASSET FIXED ASSETS FOREIGN COMPANIES FOREIGN DIRECT INVESTMENT FREE TRADE FUND INFORMATION GLOBAL ECONOMY GOVERNMENT BUDGETS GOVERNMENT OWNERSHIP GOVERNMENT REVENUE GOVERNMENT REVENUES GROSS DOMESTIC PRODUCT GROWTH RATE HARMONIZATION HOUSEHOLD BUSINESSES HOUSEHOLD INCOME HUMAN RESOURCE HUMAN RESOURCES IMMOVABLE PROPERTY INCENTIVE STRUCTURE INCOME GROUPS INDUSTRIAL COUNTRIES INFLATION INFORMATION SYSTEM INFORMATION TECHNOLOGY INFRASTRUCTURE DEVELOPMENT INSTITUTIONAL CAPACITY INSTRUMENT INTERNAL AUDIT INTERNATIONAL BEST PRACTICE INTERNATIONAL BEST PRACTICES INTERNATIONAL MARKETS INTERNATIONAL TRADE INVESTMENT RESOURCE IRREGULAR INCOMES ISSUANCE JOB CREATION LAND PARCELS LAND TAX LAND TAXES LAND VALUE LAND VALUE TAXATION LEGAL FRAMEWORK LEVEL OF COMMITMENT LEVIES LOCAL CAPACITY LOCAL GOVERNMENT LOCAL GOVERNMENTS LOCAL INFRASTRUCTURE MACROECONOMIC STABILITY MARKET ECONOMY MEDIUM ENTERPRISES MIDDLE-INCOME ECONOMY MINISTRY OF FINANCE MONETARY FUND NATURAL RESOURCE NATURAL RESOURCES OIL PRICES OUTPUT PAYMENT METHODS PAYMENT SYSTEM PERSONAL INCOME PERSONAL INCOME TAX PERSONAL INCOME TAXES POLICY FRAMEWORK POLICY MAKERS POLICY RECOMMENDATIONS POLICY REFORM PROGRESSIVE TAX PROPERTY TAX PROPERTY TAX REFORM PROPERTY TAXES PROVINCES PROVINCIAL GOVERNMENTS PROVINCIAL LEVEL PROVINCIAL REVENUE PROVINCIAL REVENUES RAPID ECONOMIC GROWTH REAL ESTATE RECURRENT EXPENDITURE REDISTRIBUTION REFORM PROGRAM REGISTRATION FEE RESOURCE ALLOCATION RETURN REVENUE ADEQUACY REVENUE ASSIGNMENT REVENUE ASSIGNMENTS REVENUE AUTHORITY REVENUE COLLECTION REVENUE FORECASTING REVENUE SOURCES REVENUE STRUCTURE SMALL BUSINESS STAMP DUTIES STATE BUDGET SUB-NATIONAL SUBNATIONAL SUBNATIONAL GOVERNMENTS TARIFF REVENUE TAX TAX ACCOUNTING TAX ADMINISTRATION TAX ADMINISTRATION SYSTEM TAX ASSIGNMENT TAX AUTONOMY TAX BASE TAX BRACKETS TAX BURDEN TAX CHANGES TAX COLLECTION TAX COMPLIANCE TAX EVASION TAX EXEMPTION TAX EXPENDITURES TAX FORMS TAX INCENTIVES TAX INCIDENCE TAX INSTRUMENTS TAX LAW TAX LAWS TAX OFFICES TAX OFFICIALS TAX POLICIES TAX POLICY TAX POLICY REFORMS TAX RATE TAX RATES TAX REDUCTIONS TAX REFORM TAX REFORMS TAX REGIME TAX REGIMES TAX REGULATIONS TAX REVENUE TAX REVENUE SHARING TAX REVENUES TAX SHARING TAX STRUCTURE TAX STRUCTURES TAX SYSTEM TAX TREATMENT TAXATION TAXATION OF BUSINESS TAXPAYER TAXPAYER SERVICE TAXPAYER SERVICES TAXPAYERS TECHNICAL ASSISTANCE TECHNOLOGY TRANSFER TRADE DEFICIT TRADE TAXES TRADING TRADING ACTIVITIES TRANSACTION TRANSFER TAX TRANSPARENCY TREATIES TURNOVER TURNOVER TAX TURNOVER TAXES USE TAX VALUATION WORLD ECONOMY WORLD TRADE
Online Access:	http://documents.worldbank.org/curated/en/937621468327932237/Tax-reform-in-Vietnam-toward-a-more-efficient-and-equitable-system http://hdl.handle.net/10986/26851