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Taxation For Development In Viet Nam


  • David Dapice
  • Glenn Jenkins

    () (Queen's University, Kingston, On, Canada)

  • Richard Patten


Since 1989 the Government of Viet Nam has undertaken a series of fundamental economic reforms that have increased the use markets to set prices and enhanced the role of the non-state sector in the production and distribution of goods and services. During this time Viet Nam has opened up its economy to increase trade with the rest of the world in order to achieve the level of growth rates and development enjoyed by many other countries of the region. This policy of economic rehabilitation and the development of a market economy has required that a fundamental change be made in the way the government is financed. This paper contains an analysis of the tax system and provides a set of recommendation for the future evaluation of the system.

Suggested Citation

  • David Dapice & Glenn Jenkins & Richard Patten, 1992. "Taxation For Development In Viet Nam," Development Discussion Papers 1992-08, JDI Executive Programs.
  • Handle: RePEc:qed:dpaper:1055

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    More about this item


    Viet Nam; economic reform; taxation;

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation


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