Improving the Law on Export and import tax incentives for green growth in Vietnam

Abstract

Green growth has become a global trend with the policy of harmonizing economic growth with environmental protection and ensuring human welfare. The Green Growth Strategy in Vietnam has been promulgated with specific objectives. In order to contribute to the successful implementation of the objectives of green growth, the law on export tax and import tax has provided incentives to encourage environmental protection activities as well as green and environmentally friendly production. This article analyzes and evaluates the current provisions of the law on export tax and import tax in association with the implementation of the objectives of green growth, then proposes solutions to improve the law on export and import tax incentives for green growth in Vietnam at present.