Tax Reforms in Viet Nam: a Selective Analysis

S. Mundle

Abstract: 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.

Keywords: TAXATION; VIET NAM; ECONOMIC REFORM (search for similar items in EconPapers)
JEL-codes: O53 H21 H20 (search for similar items in EconPapers)
Date: 1998

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Access Statistics for this paper

More papers in Papers from Asian Development Bank
Address: Asian Development Bank, Economics and Development Resource Center. P.O. Box 789 Manila Philippines.
Contact information at EDIRC.
Series data maintained by Thomas Krichel ().