Tax Reforms in Viet Nam: a Selective Analysis
In this paper a framework of tax reform requirements for Viet Nam is developed based on theories of taxation, particularly Optimal Tax Theory, and International Tax Reform Experience in market and transitional economies. The framework is then used to analyze the structure and system of taxation in Viet Nam at the present stage reform. The paper concludes that the achievements of Viet Nam's tax reforms have bee mixed.
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|Date of creation:||1998|
|Contact details of provider:|| Postal: Asian Development Bank, Economics and Development Resource Center. P.O. Box 789 Manila Philippines.|
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