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The present study finds that raising tax revenue size is of no benefit to economic growth. Therefore, by 2020, Vietnam will have overcome several challenges in the process of tax reform such as broadening the tax base, simplifying the tax administration according to international standards, and harmonizing tax system grounds between ASEAN members. | 2 Su Dinh Thanh et al. / Journal of Economic Development 22 (2) 02-26 Reforms of Tax System in Vietnam in Response to International Integration Commitments until 2020 SU DINH THANH University of Economics – HCMC - dinhthanh@ueh.edu.vn BUI THANH TRUNG University of Economics – HCMC - trungbt@ueh.edu.vn TRAN TRUNG KIEN University of Economics – HCMC - kientt@ueh.edu.vn ARTICLE INFO ABSTRACT Article history: Vietnam’s taxation system has undergone fundamental reforms since the 1990s. Tax reform program of the 2000–2010 period was conducted successfully, putting in place a tax system appropriate to the market economy and necessary legal conditions for accession to the World Trade Organization and international integration. After over 20 years of tax reform, taxation capacity has been improved; raising tax revenue is comparable to economic and structural potentials of tax system. The Vietnamese Prime Minister ratified a tax system reform strategy for 2010–2020 with ambitious target of tax revenue at 23–24% of GDP. The present study finds that raising tax revenue size is of no benefit to economic growth. Therefore, by 2020, Vietnam will have overcome several challenges in the process of tax reform such as broadening the tax base, simplifying the tax administration according to international standards, and harmonizing tax system grounds between ASEAN members. Received: Aug. 27 2014 Received in revised form: Jan. 30 2015 Accepted: Mar. 26 2015 Keywords: tax reform, international integration, tax competition, tax harmonization. Su Dinh Thanh et al. / Journal of Economic Development 22 (2) 02-26 3 1. Introduction Tax reform are changes from the existing tax structure toward a more optimal one. Tax reform must take the existing tax system as its starting point and accept the fact that actual changes are slow and piecemeal. There are major changes in tax systems of many countries over the last three decades. The underlying motivation varies between countries. The .
