This article provides an analysis of the property tax system as it currently operates in Vietnam. The discussion highlights the fragility of the current system in terms of revenue sustainability as it is based on declining revenue sources. The existing taxes are analyzed and weaknesses identified. Effective tax rate analysis points to problems with the regressive nature of the current property tax. Suggestions are proffered on how the system should be re-engineered to align it more closely with international practice.
Property tax reform
Loan, T. H., & McCluskey, W. J. (2010). Property tax in Vietnam : The potential for reform. Journal of Property Tax Assessment & Administration, 7(1), 41-55. Retrieved from https://researchexchange.iaao.org/jptaa/vol7/iss1/3