VIETNAM: BUILDING SYSTEMS OF INCOME TAXATION IN A TRANSITION ECONOMY: THE CASE OF VIETNAM - Vietnam started its tax reforms in 1990 and since then the entire tax system has undergone numerous changes. The objective of this paper is to analyse the current system of business and personal income taxation in Vietnam, assess the progress of the reforms to date, and make suggestions for future changes
| Year of publication: |
1998
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| Authors: | Shukla, Gangadhar P. ; El-Hifnawi, M.Baher |
| Published in: |
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA). - Amsterdam, ISSN 0007-4624, ZDB-ID 2149795. - Vol. 52.1998, 8-9, p. 363-374
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