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1 Fundamental of environmental protection tax in Vietnam 1.1 Adjusting scope According to environmental protection law no 57/2010/QH12, the law provides for taxable subject, un-taxable subject, taxpayers, tax base, tax declaration, tax calculation, tax payment and environmental protection tax refund 1.2 Objectives 1.2.1 Taxable subject There are groups of taxable subjects which is specified by government a) Gasoline, oil, grease, including: gasoline, except ethanol; aircraft fuel; diesel oil; petroleum; fuel oil; lubricants; grease b) Coal, including: lignite; anthracite Coal (anthracite); fat coal; other coal c) Hydrogen-chlorofluorocarbon liquid (HCFC) d) Taxable-plastic bag c) Herbicide which is restricted from use d) Pesticide which is restricted from use e) Forest product preservative which is restricted from use f) Warehouse disinfectant which is restricted from use g) When it is necessary to supplement other taxable objects as per period, the National Assembly Standing Committee shall consider and regulate 1.2.2 Non-taxable subject Goods is not specified in Article (taxable subject) of this Law shall not be subject to environmental tax Goods provided for in Article of this Law shall not be subject to environmental tax in the following cases: a) Goods transported in transit or transshipped through the border gate, Vietnam border in accordance with the law, including the transportation of goods from exporting countries to importing countries through the border gate of Vietnam but it is not made import & export procedures into and out of Vietnam; transit goods through the border gate, the border of Vietnam on the basis of agreements signed between the Government of Vietnam and a foreign government or an agreement between agencies, representative authorized under the provisions of law by government of Vietnam and foreign governments; b) Goods temporarily imported for re-export within the time limit prescribed by law; c) Goods directly exported by production facilities or entrusted for the export business to export, except for organizations, households and individuals to purchase goods which environmental protection taxable subject to export 1.2.3 Taxpayers - Environmental protection taxpayer is organizations, households and individuals producing, importing goods under taxable subject provided for in Article of this Law - Environmental protection taxpayer in some specific cases shall be provided for as follows: a) in case of goods importing commission, the person who entrusted importing goods shall be taxpayer; b) In cases where organizations, households and individuals act procurement hub of coal to develop small, retail but they can not produce the documents proving that goods have been paying environmental protection tax, the organizations, households individuals act as procurement hub shall be taxpayer 1.3 Tax base - Tax base of environmental protection is the number of taxable goods and absolute rate - The number of taxable goods shall be provided for as follows: a) For goods produced in the country, the number of taxable goods is the quantity of goods produced and sold, exchanged, internally consumed, donated; b) For imported goods, the number of taxable goods is the quantity of imported goods - Absolute rate for tax calculation specified in Article (regulated tariff table) of this Law 1.4 Tax calculation method The amount of environmental protection tax payable = the quantity of unit of dutiable goods x absolute rate specified on a unit of goods To calculate the payable tax amount, the quantity of the taxable goods unit and the absolute tax rate set by the government shall be calculated Specifically: - Quantity of taxable goods units is determined as follows: + Domestically produced goods: The quantity of taxable goods is the quantity of manufactured goods exchanged, exchanged, internal consumed, donated, promoted and advertised + Imported goods: The quantity of taxable goods is the quantity of imported goods + Goods being mixed fuels containing petrol and oil, etc The number of taxable goods in the period is the quantity of fossil-based petrol, oil and grease included in the volume of mixed fuels imported or produced, sold or given exchanged, donated or put into internal consumption, which are converted into units of measurement and tax calculation regulations of the corresponding goods The method of determination is as follows: Quantity of fossil-based petrol, oil and grease calculated tax = Quantity of imported fuel, imported, sold, consumed, exchanged or donated x Percentage of fossil-based gasoline, oil, grease found in mixed fuels + For multi-layer plastic bags manufactured or processed from single plastic HDPE, LDPE, LLDPE and other plastic films (PP, PA, ) or other substances such as aluminum, paper Environmental protection is determined by the percentage of weight of single plastic film HDPE, LDPE, LLDPE contained in multi-layer plastic bags - Absolute tax rate per unit of goods According to Clause 1, Article of Resolution 579/2018 / UBTVQH14, the absolute tax rate for unit of goods is set by the State for each type of goods as follows: Table 1.1 Environmental protection tax schedule No Product Unit Tax rate (VND/unit) I Petrol, oil, grease liter Gasoline, except ethanol liter 4.000 Flying fuel liter 3.000 Diesel oil liter 2.000 Fuel liter 1.000 Mazut oil liter 2.000 Lubricant liter 2.000 Greasy II Coal ton Brown coal ton 15.000 Anthracite (anthracite) ton 30.000 Fat coal ton 15.000 Other coal ton 15.000 III Hydro-chloro-fluoro-carbon (HCFC) solution, including HCFC, contained in a mixture containing HCFC solution kilogram 2.000 kilogram 5.000 IV Taxable Plastic bags kilogram 50.000 V Herbicides are of limited use kilogram 500 VI Termiticides are of limited use kilogram 1.000 VII Forest preservatives are of limited use kilogram 1.000 VIII Warehouse disinfectants are of limited use kilogram 1.000 1.5 Tax declaration, tax calculation and tax refund - The tax declaration, tax calculation, tax payment for environmental protection on goods produced and sold, exchanged, internally consumed, donated shall be made by the month and the provisions of the law on tax administration - The tax declaration, tax calculation, tax payment for environmental protection on imported goods shall be made at the same to time of import tax declaration and tax payment - Environmental protection tax is only paid once for goods produced or imported In addition, Article 11 regulates about the tax refund Environmental protection taxpayer is paid tax refund in the following cases: - Imported goods are still stored in warehouse, storage at the border gate and are subject to be supervised by the customs authority for re-export to foreign countries; - Imported goods to transport, sell abroad through agents in Vietnam; gasoline, petrol sold for vehicles of foreign firms on the route through Vietnam's ports or means of Vietnam's transportation on international transport road under the provisions of law; - Goods temporarily imported for re-export by business mode of temporary import for reexport; - Goods imported by the importer re-exporting to foreign countries; - Goods temporarily imported for participation in fairs, exhibitions and introduction of products in accordance with the law when re-exported to foreign countries Impact of Environmental Protection Tax 2.1 Economy Environmental Protection Tax (EPT) is applicable to the production and importation of certain goods which are considered as detrimental to the environment, the most significant of which are petroleum and coal 2.1.1 Demand side (Tax collector) Without government intervention, there is no market incentive for companies and individuals to take into account environmental damage, because its impact is spread across many people and it has little or no direct impact on whom made environmental contamination Therefore, protection of the environment requires collective action, led by taxation system of government In other words, government is tax collector, who indicates the demand side of Environmental Protection Tax Environmental taxes have many important effects, such as the ability to raise public revenue and economic efficiency 2.1.1.1 Revenue from Environmental Protection Tax 2.1.1.1.1 Environmental Protection Tax Hikes On 20/09/2018, the National Assembly's Standing Committee passed a resolution which raises the EPT on some main types of goods and will take effect from January 1, 2019 10 Table 1.1 Effects of Environmental Protection Tax Hikes No Goods Unit Tax rate (VND) Adjusted tax rate Changes (VND) (VND) ( Gasoline liter 3,000 4,000 +1,000 Diesel liter 1,500 2,000 +500 Heavy fuel oil and lubricants liter 900 2,000 +1100 Coal ton 10,000 15,000 +5,000 HCFCs kg 4,000 5,000 +1,000 Plastic bags (*) kg 40,000 50,000 +10,000 Restricted use chemicals kg 500 - 1,000 500 - 1,000 Excludes plastic bags used for packaging or which are “environmentally friendly” (Source: Resolution 579/2018/UBTVQH14 promulgating environmental taxes, taken effect on 01/01/2019) 2.1.1.1.2 Reduction of importation Petroleum products have become a major revenue source of Vietnam with proceeds from import duty on petrol and oil now accounting for around 7% of the 11 government income Statistics released by the General Department of Customs showed that in the first months of 2018, oil and petroleum product imports reached 8.63 million tons, while the import value stood at USD 5.74 billion, an increase of 27.3% over the same period of 2017 However, this revenue source is now on the decrease because import duty rates on petrol products have decreased considerably over the last few years due to the country’s tariff commitments Vietnam is now offering the most-favored-nation import duty rates to all WTO members under which the maximum duty rate applicable to petrol is 40% Particularly for exporters from ASEAN countries, since 2012, the preferential import duty rates of petrol, jet fuel, kerosene, diesel oil, and fuel oil have been 20%, 10%, 7%, 5%, and 0%, respectively Meanwhile, exporters from the Republic of Korea have enjoyed the preferential duty rate of 10% for petrol and 5% for oil since 2016 These preferential tariffs will be gradually reduced to 0% As reported by the Financial Times online, the proceeds from import duty on petroleum products have sharply reduced from VND 53 trillion (USD 2.3 billion) in 2015 to VND 14.1 trillion (USD 613 million) in 2017 It is estimated that the tax increase would annually bring about more than VND 15.7 trillion (USD 672 million) to the government coffers Against the backdrop of the decrease in revenue from import duty, the environmental tax will undoubtedly need to go up to balance the government budget In other words, EPT will be used to compensate for the reduction in import-export taxes 16 2.2.1 Exploitation of Mineral Resources For many years, Vietnamese entertained an illusion about the country’s rich natural resources, believing that they have “gold forests and silver seas” Only recently, have Vietnamese changed their mind Nguyen Thanh Son, former director of the management board of the Coal Projects in Red River Delta, said Vietnam not only needs to strive to reduce its reliance on natural resources, but also needs to reduce exploitation as soon as possible With its huge reserves, Vietnam is the third largest mineral producer in the Southeast Asian region In fact, over the past two decades, many types of Viet Nam’s minerals have been mined significantly and are at risk of depletion Statistics from the General Statistics Office of Vietnam (GSO) showed that the mining industry has posted a record slump since 2011, with the growth rate dropping by 7.1% in 2017 and 4% in 2016 This could also lead to an alarming conclusion – the mining industry will be unable to return to growth, and so the growth pattern must be transformed The GSO attributed the slump to the plummet in crude oil and coal exploitation This consequence is directly related to Vietnam’s past development strategy, when the mining industry still occupied an important position Previously, at the initial stage of development, the extraction of natural resources such as oil, coal and minerals played a central role in the economy However, the proportion of the mining industry still accounting for about 10% of GDP is too large, in the context of increasing difficulties in exploitation and fluctuations of price and supply-demand in the global market 17 2.2.2 Extraction of Fossil Fuels In terms of petroleum business field, the environmental tax increased by 1,000 VND/liter from 01/01/2019 According to Production and business results in 2018 of PVOIL, because of all that, customers only buy enough essential needs to reduce inventory, causing a decline in business output of PVOIL in November and December, affect PVOIL’s completion of the 5month production plan and the whole 2018 plan In accordance with the requirements of the Government, PVOIL has successfully replace RON 92 gasoline with E5 RON 92 (commonly E5 bio-fuel) gasoline from the beginning of 2018 Since petroleum diesel and gasoline consist of blends of hundreds of different chemicals of varying hydrocarbon chains, many of these are hazardous and toxic They include volatile compounds such as benzene, toluene and xylene that are identified as responsible for the health hazards and pollution associated with the combustion of petroleum-based fuels The process to produce E5 bio-fuel include main components: biodiesel (diesel alternative), biogasoline and biogas (fermentation of carbohydrates from various feedstocks, such as corn, sugar cane, wood) The combustion of fossil fuels such as coal, oil and natural gas has been identified as a major cause of the increase in the concentration of carbon dioxide in the earth’s atmosphere Carbon dioxide and other so-called greenhouse gases allow solar energy to enter the earth’s atmosphere but reduce the amount of energy that can be radiated back into space, thus trapping energy and causing global warming The environmental benefit of replacing fossil fuels with biomass-based fuels is that the energy obtained from biomass does not add to the level of carbon dioxide in the atmosphere that causes global warming 18 In conclusion, that the exploitation of mineral resources and extraction of fossil fuels are both at lower level will gradually contribute to environmental improvement 2.3 Society 2.3.1 Consumption of Environmentally Friendly Alternatives Applying the EPT could change people’s consumption behaviour For example, to prompt them to use environmentally-friendly goods; or to levy heavy taxes on nylon or hydrochlorofluorocarbons (HCFC) and others The increase in EPT would have an effect on the transport industry However, the government hopes that the tax hike can help increase the use of environmentally friendly products, such as E5 bio-fuel Deputy Minister of Industry and Trade (MOIT) Do Thang Hai said that according to the roadmap outlined by the Government, E5 bio-fuel has been sold nationwide instead of RON92 petrol since January 1, 2018, in a bid to protect the environment In 2017, the E5 bio-fuel accounts for only 9% of the total petroleum consumption in domestic market Additionally, several enterprises have claimed that the consumption of E5 has not been as high as RON92 and recommended that the sale of E5 was suspended For instance, in the first months of 2018, Ho Chi Minh City One Member Limited Liability Oil and Gas Company (Saigon Petro) said that the consumption of E5 accounted for less than 30% of its total petrol consumption, while the consumption of RON92 accounted for over 65% However, after the first months in 2018, the figure was more positive According to the reports of petrol companies, during months in 2018 (March and April), the volume that E5 was sold accounted for about 42% of the total types of petrol distributed in the 19 market Compared with 2017, E5 bio-fuel domestic consumption has increased sharply by nearly 33% Several petrol companies have posted large consumption of E5, including Thien Minh Duc Petro with an increase of more than 70%; Military Petroleum Corporation, up 64.3%; and Petrolimex, up over 48% According to economists, bringing new kinds of commodities to market requires a relatively long period of time to control the market Because E5 bio-fuel has been put into service for more than year, the figures cannot reflect the situation adequately Requiring this new product to completely replace an old product which had been sold in the market for several decades is impossible 2.3.2 Awareness and Action Law on Environmental Protection Tax aims to raise public awareness about environmental protection, besides create more revenues to fund environmental protection activities Action must follow awareness Understanding awareness of pollution and support for environmental protection from the general public is essential for informing governmental approaches to dealing with this problem Take the example of imposing EPT on nylon in Ho Chi Minh City: Table Change in quantity of nylon in Ho Chi Minh city in 2014 and 2017 (Unit: Quantity of nylon Quantity of nylon Quantity of nylon tons/year) produced imposed EPT imported 2014 23,000 746 63,8 2017 33,400 577 220 20 The rate of quantity of nylon imposed per quantity of nylon produced in 2014 and 2017 was 3.24% and 1.73%, respectively While the quantity was higher over years, there was a drop in this rate This proved the lack of awareness and action In summary, taxpayers need to raise self-awareness about current situation of surroundings’ pollution Besides, they have to make obligations to pay tax actively and on time 21 Applications in practice 3.1 Practical situation One of the main taxable objects of Environment Protection Tax are businesses (individuals and organizations), which also play an important part in leading environmental protection and the sustainable development of Vietnam Although the levels of pollution nowadays remain extremely high in the country, many businesses are unable to build more efficient and modern waste processing systems or are not environmentally responsible for society Processing of solid waste remains insufficient, water pollution at industrial parks is a major issue, and small businesses are not able to process their waste efficiently Nguyen The Chinh, rector at the Institute of Strategy and Policy on Natural Resources and Environment, said that the use of modern technology at companies was not as prevalent as in other developed countries, while production from industrial clusters and facilities contributes greatly to worse pollution The more and more serious environmental accidents have been occurring from industry to society Positively, Environment Protection Tax is considered as one of the economic tools that bring high efficiency in environmental management Because Environment Protection Tax is based on the principle that individuals or organizations using polluting products must pay taxes, the big producers of waste must try their best to find new methods to protect the environment and contribute to a green economy and sustainable development Before applying this tax, the selling price of goods and services did not include social costs, which is easy for individuals and businesses to make profit Nowadays, Environment Protection Tax increases the price of products and goods, which directly affects profitability, forcing businesses to raise environmental awareness, contributing to limiting production and consumption of polluting products More businesses, therefore, are becoming 22 environmentally friendly, with green products and green practices, such as a number of supermarkets now wrapping vegetables in banana leaves instead of using plastic bags In Vietnam, nine leading companies in FMCG and packaging industries (Coca Cola, FrieslandCampina, La Vie, Nestlé, NutiFood, Suntory PepsiCo, Tetra Pak, TH Group and URC Việt Nam) joined hands to launch the coalition Packaging Recycling Organization Vietnam (PRO) in HCM City on June 21, 2019 Some big brands such as Coca-Cola, Evian, Starbucks, McDonald's, have continuously taken actions to reduce plastic waste pollution in their own production and service processes Besides, Comfort, Sunlight, Love Beauty and Planet, big brands of Unilever Group, have changed into 100% recycled plastic, biodegradable bags instead of disposable plastic bags for product packaging; Lotte Mart use banana leaves and bagasse bags instead of disposable plastic bags; Saigon Co.op also stopped selling plastic straws at more than 600 large and small supermarkets in Vietnam and so on Recently, Nestlé Vietnam signed a commitment to achieve major goals including: completely recycling and reusing 100% of product packaging by 2025; 100% of the factory's waste is collected and sorted at source; 100% of factories not bury solid waste into the environment In addition, many companies have actively directed the organization to launch a movement to collect disposable plastic waste Being environmentally friendly helps businesses create a safe working environment, reduces costs related to their resource usage, and boosts their brand image and competitiveness However, the Environment Protection Tax in legal documents is quite general, which are very faint and difficult to implement and execute in reality Besides, the conflict in the regulation makes the application process much more difficult In some cases, the relatively big gap between the minimum and the maximum tax amount applied for a commodity leads to the possibility that the application will not be fair for businesses that 23 produce the same products but in other regions This has led to a number of cases where the subjects that were supposed to be taxed were not taxed, while in contrast the subjects that are not taxable were quite heavily taxed Therefore, although there are already guiding regulations on this tax issue, it does not seem to solve these existing problems Another example, recently, according to the latest draft resolution on Environment Protection Tax, the Ministry of Finance proposed increasing the amount of taxes with items including gasoline, oil Specifically, from July 1, 2018, the environment protection tax on gasoline will increase by 1,000 VND per liter from 3,000 VND to 4,000 VND per liter, in order to ensure the stability of the policy, in accordance with the roadmap to replace import taxes as international commitments and to avoid petrol smuggling In addition to gasoline, the Ministry of Finance also proposed increasing the environmental tax on diesel goods by 500 VND per liter; madut oil, lubricant and grease are also recommended to increase 1,000 VND per liter However, the imposition of this tax will push up the price of gasoline in Vietnam while the average income of the people in Vietnam is still quite low, which directly affects the rights of people and businesses Mr Nguyen Minh Duc - Legal Department (VCCI) has stated that "it is impossible to make excuses to offset the budget deficit by raising the tax bracket with petrol and oil" Therefore, this proposal has met a lot of mixed opinions of both people and experts in the economic field Another matter of concern is how environmental tax revenues will be spent National Assembly Chairwoman Nguyen Thi Kim Ngan said all proceeds from the collection of environmental tax should be remitted into the state budget and used for environmental protection work “That way, people will see that the money is not spent for other purposes,” she said Vietnam gained VND 42.4 trillion (USD 1.84 billion) in revenue from the environmental protection tax in 2016, jumping nearly 57 percent from 2015 During the 24 same period, spending on environmental protection reached just VND 12.3 trillion, making up 29 percent of the tax revenue In the period 2012-2016, the revenues from environmental protection tax continuously increased over the years The total revenues of environmental protection tax in 2012 were 11,160 billion VND, in 2013 were 11,512 billion VND, in 2014 were 11,970 billion VND, in 2015 were 27,020 billion VND and in 2016 were estimated at 42,393 billion VND The revenues of environmental protection tax accounted for approximately 1.5% - 4.1% of the total State budget revenues and 0.3% - 0.9% of GDP annually The Environment Protection Tax in Vietnam has not covered the harm of the pollution and waste producers, the tax rate has not been studied in the direction of the proposed effectiveness while there is still a situation of applying taxes under governmentally budgetary pressure The law has not yet ensured an appropriate mechanism to mobilize the participation and contribution of all organizations and individuals to participate in environmental protection Therefore, the current protection of the environment seems to be the job of the authorities, but has not really become "the responsibility of the entire people" 3.2 Case study In Vietnam, Environment Protection Tax is partly applied on plastic bags according to the weight on average, each kilogram of taxable-disposable bag will have about 200-500 pieces will be charged an amount of tax about 50.000 VND Even though it seems inefficient, many experts believe that it is impossible to tax on plastic bags by each piece in Vietnam The current Law on environmental protection tax only stipulates general provisions related to plastic bags, which causes many problems in the identification of taxable plastic bags In order to solve this problem, the Government issued Decree No 25 69/2012/ND-CP regulating that plastic bags are subject to tax and put this provision in the Law on Environmental Protection Tax to enhance the legality According to statistics, the rate of environmental protection tax on nylon bags in the three years from 2014 to 2016 is about 50 to 70 billion VND, compared to the actual use as a very little part In contrast, in some developed countries like England or Iceland, the tax on plastic bags is imposed on each bag and each is incurred a tax of about 4,500 VND or more According to Article of the Law on Environment Protection Tax 2010, for multilayer plastic bags manufactured or processed from single plastic HDPE, LDPE, LLDPE and other plastic films (PP, PA, ) or other substances such as aluminum, paper …, the Environment Protection Tax is determined by the ratio of the weight of single plastic HDPE, LDPE, LLDPE in multi-layer plastic bags Taxable-plastic bags will be taxed from 30.000VND to 50.000VND per each kilogram It is estimated that by Ho Chi Minh City Department of Natural Resources and Environment, in 2017, 80,000 tons of plastic bags were discharged into the environment However, the proportion of plastic bags collected and recycled by waste treatment companies is only 38% In particular, the number of plastic bags discharged into the environment is increasing sharply, from about 40 tons/day in 2008 to 228 tons/day in 2017 Contrast to the reality, the amount of environmental protection tax paid to the state budget is decreasing, from 746 tons in 2014 to 577 tons in 2017, down 23% On the other hand, the number of imported plastic bags also increased greatly, nearly 250% after years, from 2014 was 63.8 tons to 220 tons in 2017 26 The audit also shows that the policy inadequacy is that bags without bottoms are not taxable In fact, when going to buy coffee without drinking at the shop, the sellers often put cups in bags for customers to take home These bags without bottom are not taxable To clarify the inadequacies in tax management for plastic business households, the audit team asked Ho Chi Minh City Power Company to provide the electricity consumption of the plastic bag producing households Surprisingly, the amount of electricity that most households produce plastic bags is up to times higher than the taxable revenue For example, the revenue of tax declaration is VND 100-200 million / year, but based on the electricity cost to produce plastic bags, the actual revenue can reach over VND billion The allocation of taxes to small producers has led to a high taxation policy to push up the price of plastic bags Most of the plastic bags used by many markets and shopping places on the street are produced by small establishments 3.3 Discussion A general principle of taxation is that taxes should as far as possible be levied on final products, consumption and incomes Taxes levied on intermediary products impose additional economic costs by distorting methods of production The scope of Environment Protection Tax should ideally be as broad as the scope of the environmental damage, even much broader The tax rate should be commensurate with the environmental damage It should be credible and its rate predictable in order to motivate environmental improvements Policy makers need to consider the impact of such taxes on groups such as low-income households or pollutionintensive, trade-exposed businesses Environmental tax revenues can assist fiscal consolidation or help to reduce other taxes Distributional impacts can, and generally should, be addressed through other policy instruments 27 Competitiveness concerns need to be carefully assessed; coordination and transitional relief can be effective responses Clear communication is critical to public acceptance of environmental taxation Environmental taxes may need to be combined with other policy instruments to address certain issues Specifically, Vietnam needs to research and choose which objects to tax appropriately, for example, tax on consumers will be more effective than taxes on producers The tax on consumption will immediately adjust user behavior, contributing to reducing consumption of this product In addition, the tax on a product, there should be alternative products for consumers to choose, need to have policies to promote the environmentally alternative production and consumption Businesses should also seek out new technologies and production methods for more green products, and raise awareness among their workforce and managers Besides, the Government needs to improve regulations related to Environment Protection Tax and make the best opportunities to push for more science and technology programs, and promote the role of businesses in technological development 28 Conclusion Environmental taxation has a significant role to play in addressing environmental challenges Taxes can be extremely effective when they are properly designed, are levied as close to the environmentally damaging pollutant or activity as possible, and are set at an adequate rate Taxes may need to be combined with other instruments to obtain the most efficient and effective environmental policy package The problem for the authorities is what measures and ways can be used to improve and make the tax the most optimal support tool 29 References Customer News (21 Jan,2017), Adjustment on environmental protection tax for plastic bags and petroleum Jian Wo and Alon Tal (25 Sep 2017), From Pollution Charge to Environmental Protection Tax National Assembly (2010), Law on Environmental Protection Tax no 57/2010/QH12 Nhân Dân news (6 Apr, 2018), Tax reductions to boost consumption of E5 bio-fuel OECD (Sep, 2011), Taxation, Innovation and the Environment, OECD (21 Jan, 2010), Environmental and Eco-Innovation: Concepts, Evidence and Policies Prime Minister Nguyen Xuan Phuc, (9 June 2019), Vietnam to stop using disposable plastic by 2025 PVOIL (24 Dec, 2018), Production and business results in 2018 [https://www.pvoil.com.vn/en-US/production-and-business-results-in-2018-of-pvoil] PwC (2018), Vietnam Pocket Tax Book 2018 Vietnam Law and Legal Forum (November 4, 2018), Increasing environmental protection tax: causes and effects Vietnam Briefing (March 9, 2018), Vietnam Proposes Higher Environmental Protection Taxes 30 [https://en.nhandan.org.vn/business/item/6012702-tax-reductions-to-boost-consumptionof-e5-bio-fuel.html] Việt Nam News (28 Feb, 2018), Environmental tax should help environment [http://vietnamnews.vn/opinion/423474/environmental-tax-should-help-environment.html #pbzhI5JGCxuQrij8.99] Việt Nam News (6 Mar 2018), Mine declines: Good news for sustainability [https://vietnamnews.vn/economy/423764/mine-declines-good-news-for-sustainabilit y.html#zfSpjI9l5b3A7lSB.97] ... declaration, tax calculation, tax payment for environmental protection on imported goods shall be made at the same to time of import tax declaration and tax payment - Environmental protection tax is only... Adjustment on environmental protection tax for plastic bags and petroleum Jian Wo and Alon Tal (25 Sep 2017), From Pollution Charge to Environmental Protection Tax National Assembly (2010), Law on Environmental. .. Awareness and Action Law on Environmental Protection Tax aims to raise public awareness about environmental protection, besides create more revenues to fund environmental protection activities Action
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