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.