Equity in Tax Law: Vietnam Case Study
Abstrak
Fairness is a fundamental principle in the design of optimal tax systems. This concept of equity in taxation emerges from two primary viewpoints: the benefits principle, which relates to the services and advantages taxpayers receive from society, and the ability-to-pay principle, which focuses on taxpayers' income levels. Echoing economist Adam Smith's views, taxes are pivotal to the stability of economic institutions, and lack of transparency can lead to economic disturbances. This paper explores the evolution of tax law in Vietnam, examining how fairness has been addressed in aspects such as tax obligations, exemptions, administration, and accountability. Through an analysis of the historical development of these elements, the paper proposes solutions to enhance the fairness of the Vietnamese tax legal framework, considering the economic, social, and political context of the country across different stages of its development.
Topik & Kata Kunci
Penulis (2)
Le Thi Thao
Nguyen Thi Trien
Akses Cepat
- Tahun Terbit
- 2022
- Sumber Database
- DOAJ
- DOI
- 10.25041/aelr.v3i2.2662
- Akses
- Open Access ✓