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Vietnam’S Tax Reforms: Policies In Transition Economies


  • Glenn Jenkins

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



Vietnam is an Asian country with a population of about 70million and annual per capita income of US $190-200. Despite its current status as one of the poorest countries in the world, it has tremendous potential for growth because of its abundant natural resources and an excellent human resource base. Unlike other centrally planned economies of Asia and Eastern Europe, Vietnam had a relatively small public sector administration, aside from the state enterprise structure, and legacy of capitalism in the south of the country. Nevertheless, the impact of public sector on revenue generation had remained very important.

Suggested Citation

  • Glenn Jenkins & SETH TERKPER, 1993. "Vietnam’S Tax Reforms: Policies In Transition Economies," Development Discussion Papers 1993-01, JDI Executive Programs.
  • Handle: RePEc:qed:dpaper:106

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    tax reform; transition economies; Vietnam;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General


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