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Tax reform in Vietnam : toward a more efficient and equitable system (English)

In 2010, after two decades of rapid economic growth, Vietnam passed the threshold to become a lower-middle-income economy. Sustained market-oriented reforms combined with intensive efforts to integrate into the world economy are among the key drivers of this achievement. The reform of tax policy and administration has been a vital part of this transition. This is leading to a fundamental change in the composition of taxpayers, from large state-owned...
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Shukla,Gangadhar Prasad; Pham,Duc Minh; Engelschalk,Michael; Le,Tuan Minh.

Tax reform in Vietnam : toward a more efficient and equitable system (English). Washington, DC: World Bank. http://documents.worldbank.org/curated/en/937621468327932237

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