Some legal issues on supporting taxpayers’ right of access to information and some recommendations

Abstract

Vietnamese law stipulates that all citizens are equal and without discrimination in exercising the right of access to information. Vietnam's tax law also protects taxpayers' right of access to information. The article analyzes some legal issues on supporting taxpayers' right of access to information, analyzes and assesses the current regulations on supporting taxpayers' right of access to information, thereby making some recommendations to improve these provisions.