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1. FAD. (n.d.). Tax reform in Vietnam issues for 2011-2020.

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https://www.imf.org/external/country/VNM/rr/2012/031412a.pdf
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Developing Countries of Jay K. Rosengard (Boston: Kluwer Academic Publishers, 1998).
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December 09, 2015, from http://viettronics.edu.vn/trangchu/index.php/vi/cac-khoa/Tin-bai-cuakhoa-49/Thue-gia-tri-gia-tang-uu-diem-va-nhuoc-diem-228/
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5. OECD. (n.d.). Definition of tax and tax revenue. Retrieved December 11, 2015, from
https://data.oecd.org/tax/tax-revenue.htm
6. Pekka Valkama. (October, 2015). Course Material at NAPA Hanoi, Vietnam on
Taxation and Tax Revenues.
7. Peoples Committee of Hanoi City. (2010). Decision No. 55/2010/QD-UBND dated
Decem15/12/2010 stipulating revenue decentralization, expenditure tasks, percentage
ratios of revenues between local budget levels and norms of budgetary expenditure
allocation in Hanoi between 2011 and 2015. Hanoi, Vietnam.
8. Provincial Peoples Council of Binh Duong. (2010). Decree No. 31/2010/NQ-HDND7 date
December 12, 2010 stipulating revenue decentralization, expenditure tasks, percentage ratios of
revenues between local budget levels and grant to district-level budget in 2011, in the stabilized
budget period of 2011-2015. Binh Duong, Vietnam.
9. Provincial Peoples Council of Thai Nguyen. (2010). Decree No. 13/2010/NQ-HDND dated July
20, 2010 stipulating revenue decentralization, expenditure tasks, percentage ratios of revenues
between local budget levels in Thi Nguyn Province between 2011 and 2015. Thai Nguyen,
Vietnam.

10. PwC Vietnam. (2015, October). Pocket Taxbook 2015. Retrieved December 11, 2015,
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11. Thanh Hang. (2015, October). Tax regulations as the biggest obstacles. Retrieved December 23,
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12. The National Assembly of Vietnam. (1993). Law No. 23/L/CTN dated July 24, 1993 on
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13. The National Assembly of Vietnam. (2002). Law No. 01/2002/QH11 dated December 16, 2002 on
State Budget. Hanoi.
14. The National Assembly of Vietnam. (2008). Law No. 14/2008/QH12 dated June 03, 2008 on
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15. The National Assembly of Vietnam. (2008). Law No. 13/2008/QH12 dated March 06, 2008 on
Value Added Tax. Hanoi.
16. The National Assembly of Vietnam. (2010). Tax Law No. 48/2010/QH12 dated June, 2010 on
Non-Agricultural Land-Use Tax. Hanoi.
17. The National Assembly of Vietnam. (2007). Law No. 04/2007/QH12 dated November 21, 2007
on Personal Income Tax. Hanoi.
18. The National Assembly of Vietnam. (2012). Amended Law No. 26/2012/QH13 dated Noverber
22, 2012 on the 2007 Law on Personal Income Tax. Hanoi.
19. The National Assembly of Vietnam. (2013). Amended Law No. 32/2013/QH13 dated June 19,
2013 on the 2008 Law on Corporate Income Tax. Hanoi.
20. The National Assembly of Vietnam. (2013). Amended Law No. 31/2013/QH13 dated June 19,
2013 on the 2008 Law on Value Added Tax. Hanoi.
21. Viet Bao. (2014, October). GDP and tax revenue issues. Retrieved December 11, 2015, from
http://vietbao.vn/Kinh-te/GDP-va-bai-toan-thu-thue/22203082/87/
22. Vu Thanh Tu Anh. (n.d.). Tax reform in developing countries. Retrieved December 23, 2015, from
http://www.fetp.edu.vn/attachment.aspx?ID=10859
23. WB. (2011, September). The Tax reform in Vietnam: towards a more efficient and fairer system.
Retrieved December 11, 2015, from http://wwwwds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2012/01/15/000386194_2012
0115235547/Rendered/PDF/663170WP0TaxPo00Box365757B00PUBLIC0.pdf

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