Vietnam is an Asian country with a population of about 70million and annual per capita income of US $190-200. Despite its current status as one of the poorest countries in the world, it has tremendous potential for growth because of its abundant natural resources and an excellent human resource...

A clear connection should be made between the design of tax structures and administration reform as a condition for achieving the objectives of an overall reform program. At the moment, the generally accepted view is that administrative reforms should complement policy change; instead of giving...