HOÀN THIỆN CHÍNH SÁCH, PHÁP LUẬT THUẾ VIỆT NAM TRONG BỐI CẢNH KINH TẾ SỐ, XANH HÓA NỀN KINH TẾ VÀ THÚC ĐẨY PHÁT TRIỂN KINH TẾ TƯ NHÂN

Abstract

This article introduces emerging trends in tax policy and tax law, andthe challenges of implementing the Party’s resolutions in the new era amid evolvingglobal tax trends. On that basis, it presents perspectives and specific orientations forimproving Viet Nam’s tax policy and tax legislation in the context of the digitaleconomy, the greening of the economy, and private-sector development, with a view torealising the objectives—and the tasks and solutions—set out in the “four pillar”resolutions package guiding the country into a new era of development.Keywords: Digital economy; Geening; Resolutions; Tax policy; Tax law.