Discussion paper gender equality and taxation in Viet Nam issues and recommendations

As Viet Nam is taking further steps to operationalize the gender equality principles set out in the State Budget Law 2015, this discussion is designed to help policymakers and relevant stakeholders understand the linkages between gender inequalities, tax laws, and tax policy options. Specifically, the 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 Value Added Tax, and the role of social protection programs. This paper concludes with a discussion of institutional and governance challenges for Viet Nam in accurately identifying the gender effects of specific tax provisions, and recommends tax policy changes and institutional measures that can ensure that fiscal policies promote gender equality.