The current status and orientation for improving Vietnam's special consumption tax law to meet international integration requirements

Abstract

By introducing and analysing the theoretical basis of tax law in general, the principles of building a tax regime, and the characteristics of special consumption tax, the article presents some major orientations for improving the law on special consumption tax. The article approaches special consumption tax and subjects of special consumption tax from a theoretical perspective, presents the current situation of special consumption tax in Vietnam, and, on that basis, identifies some major orientations for amending Vietnam’s law on special consumption tax to meet international integration requirements.