HOÀN THIỆN CHÍNH SÁCH PHÍ BẢO VỆ MÔI TRƯỜNG Ở VIỆT NAM

Abstract

There are various tools used for environmental protection, such as administrative measures, education, and economic instruments. Depending on the characteristics of environmental pollutants, taxes or fees for environmental protection are utilized accordingly. In practice, Vietnam’s environmental protection fee policies have revealed many limitations and shortcomings, leading to budget revenue losses and challenges in tax management without clear solutions. This article assesses the current state of environmental protection fee policies in Vietnam and proposes several solutions to enhance these policies, aiming to leverage the role of environmental protection fees and contribute to the goal of sustainable economic development.