Article Per Year (5 Year)
p-Index From 2021 - 2026
0.817
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This Author published in this journals
All Journal Administrative and Environmental Law Review South East Asian Journal of Advanced Law and Governance
Le Thi Thao
University of law, Hue University
Law, Crime, Criminology & Criminal Justice Social Sciences

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Equity in Tax Law: Vietnam Case Study Le Thi Thao; Nguyen Thi Trien
Administrative and Environmental Law Review Vol. 3 No. 2 (2022)
Publisher : Fakultas Hukum Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25041/aelr.v3i2.2662

Abstract

One of the prime principles in the optimal tax system of countries 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 the 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 countries' economic, social and political conditions in each period. The scope of this article, based on research regarding 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 legal tax system in Vietnam.
Control Air Pollution to The Sustainable Development Goals Vietnam Perspective Le Thi Thao; Phan Vinh Tuan Anh
Administrative and Environmental Law Review Vol. 4 No. 1 (2023)
Publisher : Fakultas Hukum Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25041/aelr.v4i1.2860

Abstract

The trend of globalization has brought great opportunities, creating favorable conditions for all countries in the world to promote and successfully implement the socio-economic growth goals set out. However, it also poses many challenges in protecting and preserving the natural living environment, which naturally plays the role of external conditions to create and maintain the life and development of humans and creatures. The process of industrialization and modernization has been strongly promoted, leading to a severe decline in the function and usefulness of environmental components in cities around the world and Vietnam. Many countries have taken systematic regulatory actions against air pollution. The method used in this research is the normative juridical method. The normative juridical method is a method using secondary data such as the law and regulations in force in Vietnam, especially those related to air pollution and suitable developments. The authors clarify the point of view on the current state of Vietnamese legislation on air pollution control. Existing issues in the polluted-air controlling policy are clarified. The study's results so that improving the law on control, management, technical regulations on air pollution control, responsibilities of relevant agencies and sanctions for polluting acts proposed air pollution in order to prevent and limit “barriers” towards the goal of sustainable development.
Harmonization of Asset Valuation Laws in ASEAN Member States: A Comparative Legal Analysis of Regulatory Divergence and Convergence Le Thi Thao
South East Asian Journal of Advanced Law and Governance (SEAJ-ALGov) Vol 3 No 1 (2026): Public law: the development and the challenges
Publisher : Fakultas Hukum Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/seaj-algov.v3i1.27616

Abstract

This article examines the challenges of harmonizing asset valuation laws across ASEAN member states amid increasing regional economic integration. Despite the establishment of the ASEAN Economic Community, regulatory fragmentation in asset valuation continues to create legal uncertainty for cross-border transactions. This study assesses whether legal harmonization in asset valuation within ASEAN is necessary and practically achievable by adopting a comparative doctrinal legal methodology, analyzing statutory frameworks and regulatory practices in selected ASEAN jurisdictions, including Singapore, Vietnam, and Indonesia. The analysis focuses on three dimensions: valuation standards, regulatory governance, and enforcement mechanisms. The findings reveal significant divergences across member states, particularly in the absence of unified valuation standards, varying institutional capacities, and inconsistent regulatory enforcement. These challenges hinder effective legal harmonization and limit the efficiency of regional financial integration. The article argues that a hybrid harmonization model—combining regional soft-law coordination with gradual domestic legal alignment—offers a more feasible pathway for ASEAN. This approach provides practical policy implications for strengthening regulatory coordination, enhancing legal certainty, and facilitating cross-border transactions. This study contributes to the literature by reframing asset valuation not merely as a technical issue but as a core regulatory challenge in ASEAN legal integration.
Co-Authors Nguyen Thi Trien Phan Vinh Tuan Anh