ROLE OF THE TAX SYSTEM IN ENSURING THE TRADE FAIRNESS IN VIETNAM UNDER THE CPTPP
Abstract
The paper clarifies the role of tax law in the course of participation for competition under the framework of the Comprehensive and Progressive Agreement for Trans-Pacific Partnershipin order to ensure the equality in financial policy between domestic and foreign investors; to encourage and attract highly qualifed investment capital; and ensure the fairness and equality among economic sectors.