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Tax Reforms in Viet Nam: a Selective Analysis

Sudipto Mundle

Papers from Asian Development Bank

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: H20 H21 O53 (search for similar items in EconPapers)
Pages: 20 pages
Date: 1998
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