Influencing Tax Policy Reform in Vietnam: The case of Decree 20

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English case study
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Author(s)
Honkaniemi, Nora
Vu Houng, Duong
Publication date
2018-08-07
Subject
Economics
Inequality
Keywords
Domestic resource mobilisation
Inequality
Taxation
Public services
Country-by-country reporting
Country
Vietnam

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Publisher(s)
Oxfam GB
Document type
Case study
Description

This case study demonstrates how change took place in Vietnam as a result of CSO action to address tax policy reform. Oxfam worked with a range of partners to campaign for greater transparency requirements in the tax affairs of multinational companies (MNCs). This resulted in the government introducing new regulations requiring MNCs to file country-by-country tax reports, helping to strengthen tax transparency and tackle tax avoidance in Vietnam.
Pages
4
DOI
10.21201/2018.3163
ISBN
978-1-78748-316-3
URI
http://hdl.handle.net/10546/620531
Additional Links
https://policy-practice.oxfam.org/resources/influencing-tax-policy-reform-in-vietnam-the-case-of-decree-20/
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