Policies on tax, fees, charges, and land use payments and some recommendations

Abstract

This study was conducted with the primary objective of compiling, analyzing, and commenting on tax policies, fees, and charges related to land. Particularly, these policies will be considered in the light of two important Resolutions: Resolution 19-NQ/TW dated 31/10/2012, and Resolution 18-NQ/TW dated 16/6/2022. These resolutions have set out some basic guidelines for the management and taxation related to land in Vietnam. The study reveals that despite differences in culture, politics, and economy, many countries have effectively implemented tax policies, fees, and charges related to land. These policies often aim to create a significant source of tax revenue, ensure fairness and efficiency in land use, and contribute to sustainable development. To make appropriate policy recommendations, this study scrutinizes current land-related tax, fee, and charge policies in Vietnam, and the status and trends of the real estate and land markets. Data was collected and analyzed from various sources, including official reports, research documents, and reputable online sources. The authors propose several policy recommendations for improving policies related to taxes, fees, and charges on land in the future. These recommendations not only aim to enhance efficiency in tax collection but also focus on providing a reasonable and transparent environment for citizens and businesses while ensuring sustainable and harmonious social development.