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Open access Sep 2026

Improving Environmental Protection Tax Legislation Towards Sustainable Development in Vietnam

This article assesses the extent to which the 2010 Environmental Protection Tax Law meets the requirements through three aspects: the scope of taxable subjects, consistency with the environmental protection legal system, and the mechanism for determining tax rates. Environmental protection tax is a vital economic instr...

Thang Chien Nguyen, Nhung Thị Hồng Phạm, D. Nguyen · 0 citations
Review Open access Sep 2026

Individual differences in emotional reactivity: A multidimensional systematic review across the big five

Background Emotional reactivity reflects how individuals respond to emotional stimuli and can be characterized by multiple dimensions, including intensity, sensitivity, and persistence. Together with dispositional tendencies toward positive and negative emotional experiences, these dimensions define an individual’s emo...

D. Nguyen, Chi Le Phuong Trinh, Son Van Le Phan et al. · 0 citations

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