Tax management with e-commerce activities in Vietnam under the legal view

For sustainable economic and business development in the context of economic globalization with the 4.0 revolutions, e-commerce is increasingly playing an important role, contributing with increasing proportion to the state budget. However, in Vietnam at present, tax management for e-commerce activities still faces many difficulties and inefficiencies, creating inequality among business entities. One of the reasons is that e-commerce law and tax administration law for e-commerce activities are inadequate as well as not strictly implemented.