Reforming Corporate Income Tax Laws to Support Circular Economy Development in Vietnam

The development of a circular economy is an objective in the pursuit of sustainable economic growth. Corporate income tax is a direct tax and an economic instrument; its legal framework significantly influences the process of developing a circular economy. To ensure that corporate income tax truly serves as an economic tool that positively impacts the development of a circular economy in the context of increasingly deep and broad international economic integration, a comprehensive legal framework for corporate income tax must be established. The current legal system regarding corporate income tax in Vietnam serves as a key legal tool in facilitating the transition from a traditional economy to a circular economy and promoting the development of a circular economy. However, several legal and structural shortcomings continue to hinder the effective development of a circular economy. The research systematically examines corporate income tax laws to inform the development of a circular economy in Vietnam, aiming to identify improvement solutions.