HOÀN THIỆN CHÍNH SÁCH, PHÁP LUẬT THUẾ VIỆT NAM TRONG BỐI CẢNH KINH TẾ SỐ, XANH HÓA NỀN KINH TẾ VÀ THÚC ĐẨY PHÁT TRIỂN KINH TẾ TƯ NHÂN

Abstract

Abstract: This article introduces emerging trends in tax policy and tax law, and
the challenges of implementing the Party’s resolutions in the new era amid evolving
global tax trends. On that basis, it presents perspectives and specific orientations for
improving Viet Nam’s tax policy and tax legislation in the context of the digital
economy, the greening of the economy, and private-sector development, with a view to
realising the objectives—and the tasks and solutions—set out in the “four pillar”
resolutions package guiding the country into a new era of development.
Keywords: Digital economy; Geening; Resolutions; Tax policy; Tax law.