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Thang Chien Nguyen

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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

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