Vietnam's value tax (VAT) policy in a process of its regional and international commitments

Abstract

In a system of tax policy of a national, VAT in one of the major taxes, however, it also exposes meaknesses that many give rise to wastes and losses. The article is designed to present solution to perfecting Vietnam's VAT policy in abiding by its WTO commitments.

The main contents of the article include:

1, Vietnam's commitments and non-tariff policy into WTO;

2, Assessment of Vietnam's commitments to WTO;

3, VAT policy related to Vietnam's commitments to WTO;

4, Some suggestions for perfecting Vietnam's VAT policy to materialize its regional and international commitments.