Equity in mobilizing and utilizing tax resources is one of the top concerned issues in all countries worldwide. Assessing the fairness of taxation, however, is always a challenge and has not yet attained complete consensus.

Viet Nam is a transitional economy and has been experiencing solid transformation with the mindset to which the economy is oriented. The government has made more firm commitments to opening the market and developing the private sector. Taxation has been one of the major reforms since the opening of the economy and the implementation of Doi Moi in Viet Nam.

In general, Viet Nam’s current tax system is similar to that of the world’s other long established market economies. Nonetheless, which level of fairness have Viet Nam’s tax policies met? Does the tax system cover the full range of revenues? Is tax administration done in a transparent manner? How should the tax system continue to improve? etc. This report is expected to contribute to answering the above questions.