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p-Index From 2021 - 2026
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All Journal Administrative and Environmental Law Review
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.
Co-Authors Nguyen Thi Trien Phan Vinh Tuan Anh