Drawing on international examples, and in consultation with the Viet Nam Ministry of Transport officials, this paper highlights the importance of a gender responsive budgeting (GRB) approach and explores how to implement it in the transport sector in Viet Nam.

Governments raise tax revenues so that they can meet the needs of the people they represent. Fair and equal taxation makes sure that tax laws do not discriminate against people who live traditional lives, subsistence farmers, rural business owners, women, or the poor