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.

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.