HOÀN THIỆN CHÍNH SÁCH THUẾ HƯỚNG TỚI SẢN XUẤT VÀ TIÊU DÙNG XANH

Abstract

In Vietnam, tax policies have been formulated, issued, and implemented, on one hand, to prevent the environment-unfriendly production and consumption of products and goods and, on the other hand, to enhance the efficient use of natural resources. These policies alsoaim to promote businesses towards green production,
green investment, and encourage consumers to shift towards green consumption (primarily through tax incentives). However, constraints and challenges persist and emerge. The article focuses on evaluating the status of tax policies aimed at regulating the production behavior of enterprises and consumption in Vietnam, thereby proposing solutions.