Legal issues raised in applying tax policy regulations to promote the socialization of library activities in the context of digital transformation in Vietnam

Abstract

     The library is one of the cultural institutions that holds an important position in implementing the Cultural Development Strategy to 2030, aiming to ensure the rights to access information and enjoy cultural values stated in the Viet Nam Constitution 2013. Placed in the context of digital transformation, promoting resources for library development, including resources from socialization through State policies to develop private libraries, can serve Community service is one of the outstanding policies institutionalized in the Library Law 2019. Through analyzing legal regulations on socialization of library activities, the study points out existing problems in applying tax policy regulations to promote the socialization of library activities. The study analyzes and points out 03 trends of socialization of library activities in the context of digital transformation, and at the same time analyzes and points out the practical implications for applying tax policies to promote library development. Private institutes serve the community in Vietnam, thereby recommending amendments and supplements to regulations in the law on libraries.