Authors: Tran Kieu Nga *
Affiliations:
Finance and Banking Department, Tay Do University, Can Tho City, Vietnam
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 The findings reveal significant challenges, including outdated legal frameworks, limited technological infrastructure, and weak inter-agency coordination, which hinder effective tax administration.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.
E-commerce taxation, Tax administration, Legal framework, Digital economy, Vietnam
https://doi.org/10.21833/ijaas.2025.08.002
Nga, T. K. (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. https://doi.org/10.21833/ijaas.2025.08.002