Bhattarai, Keshab; Dung Thi Kim Nguyen; Chan Van Nguyen - In: Economies : open access journal 7 (2019) 2/50, pp. 1-36
economy-wide impacts of taxes in Vietnam. It examines two tax reform scenarios based on the tax reform plan proposed by the … Vietnam Ministry of Finance. The first scenario is increasing the value-added tax (VAT) rate to 12% from the current 10% rate … model for the Vietnam economy, it is a small step for finding the optimal tax structure in Vietnam. It recommends that the …