CHÍNH SÁCH THUẾ TÀI NGUYÊN: KINH NGHIỆM QUỐC TẾ CHO VIỆT NAM

Abstract

Natural resources are valuable assets for a nation and need to be managed, protected, and used sustainably. However, unsustainable exploitation and use of natural resources have led to serious issues, including climate change, ecological environmental impacts, and resource depletion. In this context, resource taxationis one of the measures adopted by many countries to effectively manage resource exploitation and contribute to state budget revenue. Depending on the practical conditions and the approach to mineral development, each country designs specific resource taxation policies. This article analyzes the resource taxation policies of some countries worldwide, aiming to draw lessons and  experiences for the improvement of resource taxation policies in Vietnam.