<![CDATA[This article assesses the extent to which the 2010 Environmental Protection Tax Law meets the requirements through three aspects: the scope of taxable subjects, consistency with the environmental protection legal system, and the mechanism for determining tax rates. Environmental protection tax is a vital economic instrument for implementing the “Polluter-pays principle”, promoting green growth and sustainable development. After more than fifteen years of implementation, the 2010 Environmental Protection Tax Law has contributed to the internalisation of environmental costs and generated revenue for the state budget. However, the amendments made in the 2020 Environmental Protection Law, along with the commitment to net-zero emissions by 2050, necessitate the improvement of the current legal framework. The study employs traditional legal research methods combined with functional comparative law and legal grafting theory. The results show that the 2010 Environmental Protection Tax Law remains confined to three main aspects: the scope of taxable subjects does not fully cover new sources of pollution; it does not ensure consistency with the 2020 Environmental Protection Law; and the mechanism for determining tax rates does not fully reflect the level of environmental impact of each type of goods. Referring to the experience of the European Union and South Korea, this article proposes directions for improving the 2010 Environmental Protection Tax Law to enhance the effectiveness of tax regulation and support the green transition process in Vietnam.]]>
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