Volume 12, Issue 8 (August 2025), Pages: 16-30

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 Original Research Paper

Tax management in Vietnam's e-commerce sector: Challenges in enforcement and strategies for improving taxpayer identification and fairness

 Author(s): 

 Tran Kieu Nga *

 Affiliation(s):

 Finance and Banking Department, Tay Do University, Can Tho City, Vietnam

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 * Corresponding Author. 

   Corresponding author's ORCID profile:  https://orcid.org/0009-0001-7210-8585

 Digital Object Identifier (DOI)

  https://doi.org/10.21833/ijaas.2025.08.002

 Abstract

The rapid growth and diversification of e-commerce have introduced complex challenges for tax authorities, particularly as businesses increasingly exploit legal gaps to avoid tax obligations. This study adopts a qualitative approach to examine Vietnam’s legal and administrative efforts in identifying taxable entities within the e-commerce sector. It focuses on the allocation of tax responsibilities between e-commerce businesses and platform operators, the valuation of online transactions, and the management of taxpayer information. The findings reveal significant challenges, including outdated legal frameworks, limited technological infrastructure, and weak inter-agency coordination, which hinder effective tax administration. To address these issues, the study proposes policy and administrative measures such as improving taxpayer information systems, enhancing methods for valuing digital transactions, and strengthening collaboration among relevant authorities. These measures are essential to promote tax fairness, ensure compliance, and support the sustainable development of Vietnam’s digital economy.

 © 2025 The Authors. Published by IASE.

 This is an open access article under the CC BY-NC-ND license ( http://creativecommons.org/licenses/by-nc-nd/4.0/).

 Keywords

 E-commerce taxation, Tax administration, Legal framework, Digital economy, Vietnam

 Article history

 Received 21 February 2025, Received in revised form 24 June 2025, Accepted 2 July 2025

 Acknowledgment

No Acknowledgment. 

 Compliance with ethical standards

 Conflict of interest: The author(s) declared no potential conflicts of interest with respect to the research, authorship, and/or publication of this article.

 Citation:

 Nga TK (2025). Tax management in Vietnam's e-commerce sector: Challenges in enforcement and strategies for improving taxpayer identification and fairness. International Journal of Advanced and Applied Sciences, 12(8): 16-30

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