The White Book reflects the sector’s efforts to modernise governance, enhance transparency and improve consistency in public information to contribute to a modern and sustainable national financial system. At the same time, it serves as an official communication channel for tax policies, thus reinforcing public confidence and promoting closer cooperation between taxpayers, businesses and authorities.

According to the Tax Department, the White Book focuses on three key areas, providing a comprehensive overview of Viet Nam’s current tax system in line with international practices, including direct taxes, indirect taxes and sector-specific levies. It underscores the role of taxation not only as a sustainable source of state budget revenue but also as a macroeconomic regulatory tool that promotes social equity and supports vulnerable groups.

By systematising tax policies and functions, the publication helps Viet Nam’s fiscal policy framework become more transparent and provides more access to information, supporting the country’s international integration process.

One of the highlights is an overview of state budget collection and tax administration modernisation during 2021–2025. According to the figures released, total revenue in this period reached approximately 9.922 quadrillion VND (376.7 billion USD), equivalent to around 120% of the target assigned by the National Assembly. Of this amount, revenue managed by tax authorities stood at about 8.569 quadrillion VND, or 86.4% of total state budget revenue.

The White Book also reflects the tax sector’s transition from traditional management methods toward a data- and risk-based governance model. Digital technologies have been increasingly applied in taxpayer management, inspections, audits and transaction monitoring. Although the number of inspections and audits declined compared to the previous period, enforcement efficiency improved significantly, with revenue collected through inspections and audits in 2025 more than doubling that of 2021, thanks to digital transformation and risk-based data management.

For the 2026–2030 period, the White Book highlights four major priorities for the sector’s development: improving tax policy institutions, accelerating digital transformation and administrative procedure reform, placing taxpayers at the centre of public service delivery, and enhancing the quality of tax governance.