Publish Year : 2016
Thematic Area: Taxation
Countries: Viet Nam
Region of Relevance: Asia and the Pacific
Resource type: Assessments and Analysis, Case Studies, Research
Author(s): Kathleen Lahey and Pham Thu Hien


While Viet Nam has made important achievements in gender equality during the past decades by way of improving policies, legal frameworks, and national institutional mechanisms; challenges related to employment in the informal sector, the effects of climate change, and access to the social security system continue to affect the lives of a large proportion of the country’s population, the majority of whom are women and the poor. This discussion paper “Gender equality and tax: issues and recommendations for Viet Nam” is designed to help policymakers and relevant stakeholders understand the linkages between gender inequalities, tax laws, and tax policy options. Specifically, this paper examines the gender impact of tax laws and tax incentives in Viet Nam, including in relation to personal income taxes, corporate income taxes, consumption taxes such as the VAT, and the role of social protection programs.