IMPROVING THE LAW ON EXPORT TAX AND IMPORT TAX, MEETING THE COMMITMENTS UNDER THE TPP

Abstract

Based on the commitments under the TPP regarding export tax and import tax and the current situation of the law on export tax and import tax of Vietnam, the paper offers suggestions to improve the legal provisions on export tax and import tax to make them consistent with the commitments of Vietnam under the TPP and to help Vietnam be “active” in protecting its products and enterprises in domestic and international markets.