Environmental Protection Tax in Viet Nam

Event: Tax Policy for Domestic Resource Mobilization

Environmental Protection Tax in Viet Nam

21 February 2018
Author / Speaker: 
Minh Tuan Bui, Government of Viet Nam - Email the author | Other materials by the author

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Viet Nam’s Law on Environmental Protection Tax (EPT) passed in 2010 is an indirect tax on products and goods which, when used, have a negative effect on the environment. Built on the principle that "polluters must pay," it is a tool that contributes to changing people’s consumption behavior towards environmental protection.

Geographical Focus: 
Viet Nam
Type of Content: 
Learning Event


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