TAXATION FOR DEVELOPMENT IN VIET NAM

David Dapice, Glenn Jenkins () and Richard Patten

No 1992-08, Development Discussion Papers from JDI Executive Programs

Abstract: 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.

Keywords: Viet Nam; economic reform; taxation (search for similar items in EconPapers)
JEL-codes: H21 (search for similar items in EconPapers)
Pages: 26 pages
Date: 1992-05
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Persistent link: https://EconPapers.repec.org/RePEc:qed:dpaper:1055

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