VAI TRÒ CỦA CHÍNH SÁCH THUẾ TRONG BẢO VỆ MÔI TRƯỜNG

Abstract

In the current trend of economic development and integration, most enterprises are actively promoting industrialization, a practice that increases the emission of environmental pollutants. Therefore, mitigating negative impacts on the environment through tax policies is a critical issue in Vietnam’s current process of stable and
sustainable development. Serving as an economic tool for environmental management, the environmental tax has been constructed and applied effectively in Vietnam.In addition to generating revenue for the state budget, tax policies also contribute to managing environmental pollution and preserving resources.