Equity in Tax Law: Vietnam Case Study

Abstract

One of the throughout principle in the optimal tax system of countries towards it is fairness. Equity in tax law originates from two points of view: fairness on the principle of benefits (from which taxpayers take away from society) and fairness on the principle of ability to pay taxes (income). According to economist Adam Smith, "taxes are seen as the basis of economic institutions, which can cause economic instability when there is a lack of transparency and clarity". Therefore,  fairness in tax law formulation at different stages of development of each country is considered a complete principle associated with economic, social and political conditions of countries in each period. Within the scope of this article, on the basis of research on the history of construction and development of tax law in Vietnam through the analysis of  fairness in tax obligations, tax exemption, tax administration, tax fairness and tax accountability. Proposing solutions towards ensuring fairness in completing the tax legal system in Vietnam.