... of tax revenue in 1998, was replaced in 1999 by a value-added tax that now brings in almost 30% of all tax revenue, equivalent to over 5% of GDP. Excise taxes contribute a tenth of all tax ... turnover tax/ VAT, excises (“special consumption taxes”) the agricultural land use tax and related fees, and the tax on household businesses. Together these accounted for over 60% of tax revenue ... spending untaxable 39 31 24 16 5 17 And: taxable spending 4,485 6,940 8,954 13,019 28,557 12,393 Indirect tax as percent of taxable spending 7.4 6.9 6.2 6.0 5.9 6.0 Source: Vietnam, General...