Policy and legal framework on digital economy in some countries and lessons for Vietnam

Policy and legal framework on digital economy in some countries and lessons for Vietnam.Policy and legal framework on digital economy in some countries and lessons for Vietnam.Policy and legal framework on digital economy in some countries and lessons for Vietnam.Policy and legal framework on digital economy in some countries and lessons for Vietnam.Policy and legal framework on digital economy in some countries and lessons for Vietnam.Policy and legal framework on digital economy in some countries and lessons for Vietnam.Policy and legal framework on digital economy in some countries and lessons for Vietnam.Policy and legal framework on digital economy in some countries and lessons for Vietnam.Policy and legal framework on digital economy in some countries and lessons for Vietnam.Policy and legal framework on digital economy in some countries and lessons for Vietnam.Policy and legal framework on digital economy in some countries and lessons for Vietnam.Policy and legal framework on digital economy in some countries and lessons for Vietnam.Policy and legal framework on digital economy in some countries and lessons for Vietnam.Policy and legal framework on digital economy in some countries and lessons for Vietnam.Policy and legal framework on digital economy in some countries and lessons for Vietnam.Policy and legal framework on digital economy in some countries and lessons for Vietnam.Policy and legal framework on digital economy in some countries and lessons for Vietnam.Policy and legal framework on digital economy in some countries and lessons for Vietnam.Policy and legal framework on digital economy in some countries and lessons for Vietnam.Policy and legal framework on digital economy in some countries and lessons for Vietnam.Policy and legal framework on digital economy in some countries and lessons for Vietnam.Policy and legal framework on digital economy in some countries and lessons for Vietnam.Policy and legal framework on digital economy in some countries and lessons for Vietnam.

MINISTRY OF EDUCATION AND TRAINING FOREIGN TRADE UNIVERSITY MASTER THESIS POLICY AND LEGAL FRAMEWORK ON DIGITAL ECONOMY IN SOME COUNTRIES AND LESSONS FOR VIETNAM Specialization: International Trade Policy and Law TRAN GIA HIEN Hanoi, 2023 MINISTRY OF EDUCATION AND TRAINING FOREIGN TRADE UNIVERSITY MASTER THESIS POLICY AND LEGAL FRAMEWORK ON DIGITAL ECONOMY IN SOME COUNTRIES AND LESSONS FOR VIETNAM Major: International Economics Specialization: International Trade Policy and Law Code: 8310106 FULL NAME: TRAN GIA HIEN SUPERVISOR: DR CAO THI HONG VINH Hanoi, 2023 i DECLARATION OF ORIGINALITY I hereby confirm that I am the sole author of the written work here enclosed and that it has not been submitted, in whole or in part, in any previous application for a degree Where other people’s works are used, this has been properly acknowledged and referenced in accordance with regulations of the Foreign Trade University Hanoi, July 2023 Tran Gia Hien ii ACKNOWLEDGEMENTS I would like to express my sincere thanks to my advisor, Dr Cao Thi Hong Vinh and Asso Professor, Dr Tang Van Nghia for their invaluable guidance and support throughout my master’s program I have learned a lot and benefited greatly from their wealth of knowledge and teachings Their expertise and encouragement helped me to complete this research and write this thesis I would also like to express my sincere appreciation to all lecturers and officers from the Foreign Trade University’s Faculty of Postgraduate Studies and Faculty of International Economics Last but not least, I would like to thank my friends and colleagues who have supported me along the way TABLE OF CONTENTS DECLARATION OF ORIGINALITY i ACKNOWLEDGEMENTS ii LIST OF ACRONYMS AND ABBREVIATIONS .vi LIST OF FIGURES viii SUMMARY OF RESEARCH ix CHAPTER 1: INTRODUCTION 1.1 Rationale 1.2 Literature Review 1.3 Objectives of the research 1.4 Scope of the research .4 1.5 The significance of the study .5 1.6 Research methodology 1.7 Thesis structure CHAPTER 2: THEORETICAL FOUNDATIONS OF THE POLICY AND LEGAL FRAMEWORK FOR DIGITAL ECONOMY 2.1 Concept of digital economy 2.1.1 Definition of digital economy 2.1.2 Digital economy models .11 2.1.3 Pillars of digital economy and approaches to digital transformation 15 2.1.4 Building e-government 18 iv 2.1.6 Developing human resources for the information technology sector 20 2.1.7 E-commerce in digital economy 21 2.1.8 Developing policies for the sharing economy and the gig economy 22 2.2 Concept of policy and legal framework of digital economy .24 2.3 Characteristics and determinants of the policy and legal framework of digital economy 26 2.4 Roles and benefits of the policy and legal framework of digital economy 29 CHAPTER 3: EXPERIENCES OF SOME COUNTRIES ON THE POLICY AND LEGAL FRAMEWORK FOR DIGITAL ECONOMY 31 3.1 Policy and legal framework of e-government and digital taxation in China 31 3.1.1 Brief history of e-governance in China 31 3.1.2 Policy and legal framework for E-governance in China .34 3.1.3 Policy and legal framework for digital taxation in China .40 3.2 Policy and legal framework for Tax administrations in Australia .43 3.3 The Republic of Korea’s Tax Administration in the digital age .46 3.4 AI governance and sharing economy in the European Union 47 3.4.1 AI governance in the European Union 47 3.4.2 The sharing economy in the European Union .50 3.5 Some lessons for Vietnam 53 3.5.1 About policy and legal framework for E-governance 53 3.5.2 Digital taxation .55 3.5.3 AI governance and platform economy 55 v CHAPTER 4: CURRENT SITUATION OF THE POLICY AND LEGAL FRAMEWORK FOR DIGITAL ECONOMY IN VIETNAM .57 4.1 Current situation of the policy and legal framework for digital economy in Vietnam 57 4.1.1 General policy and legal framework for digital economy in Vietnam 57 4.1.2 Policy and legal framework for developing e-government and digital government 64 4.1.3 Policy and legal framework for e-commerce 65 4.1.4 Policy and legal framework for electronic transactions and non-cash payments 68 4.1.5 Policy and legal framework for sharing economy 69 4.1.6 Policy and legal framework for developing artificial intelligence .71 4.1.7 Policy and legal framework for smart urban development 73 4.1.8 Policy and legal framework for information safety and cyber security 74 4.2 Digital economy in Vietnam in recent years and the effectiveness of the current policy and legal framework for digital economy 79 CHARTER 5: RECOMMENDATION AND CONCLUSION 87 5.1 Recommendation for Vietnam 87 5.2 Conclusion 91 REFERENCES 93 vi LIST OF ACRONYMS AND ABBREVIATIONS AI Artificial Intelligence AITA Vietnam Authority of Information Technology Application ATO Australian Taxation Office CJEU Court of Justice of the European Union CPC Communist Party of China CPTPP Comprehensive and Progressive Agreement for Trans-Pacific Partnership DTI Digital Transformation Index ECD E-Commerce Directive 2000/31/EC EEC European Economic Community EU The European Union EVFTA Vietnam-EU Free Trade Agreement GCI Global Competitiveness Index GDP Gross Domestic Product GII Global Innovation Index GSM Global System for Mobile Communication ICT Information Communication Technology IDEA Vietnam e-Commerce and Digital Economy Agency IDI ICT Development Index IoT Internet of Things IP Internet Protocol IPv6 Internet protocol version ISS Information Society Services ITA International Trade Administration MIIT China Ministry of Industry and Information Technology NTIS Neo Tax Integrated System P2B Platform to Business P2P Peer to Peer