CÁC YẾU TỐ ẢNH HƯỞNG ĐẾN CHÍNH SÁCH THUẾ BẢO VỆ MÔI TRƯỜNG VÀ ĐỊNH HƯỚNG CẢI CÁCH

Abstract

The reform of environmental protection taxes is a task and requirement set forth in the Tax System Reform Strategy for the 2021-2030 period, aiming to align environmental protection tax policies with international tax system standards and adjust, improve environmental protection taxes to meet the resource requirements for implementing the 10-year Economic and Social Development Strategy from 2021 to 2030. This reform is also intended to be in line with fundamental changes in each practical stage of the economy. Based on the analysis of fundamental factors influencing environmental protection tax policies, this article proposes directions for reforming environmental protection taxes in the upcoming period