Principles Of Carbon Tax Design And Application: Lessons For Vietnam’s Carbon Tax Legal Framework

• Autores: Nam Phan Phuong
• Localización: Actualidad Jurídica Ambiental, ISSN-e 1989-5666, Nº. 161, 2025, págs. 11-42
• Idioma: inglés
• DOI: 10.56398/ajacieda.00445
• Títulos paralelos:
  • Principios del impuesto al carbono: lecciones para el marco legal del impuesto al carbono de Vietnam
• Enlaces
  • Texto completo (pdf)
• Resumen
  • español

    Este artículo se centra en el análisis de los principios de la aplicación del impuesto al carbono, extrayendo lecciones de Japón, Suecia y la Unión Europea (UE) para formular recomendaciones para el marco legal del impuesto al carbono en Vietnam. El impuesto al carbono se considera una poderosa herramienta financiera para internalizar los costos ambientales, impulsar la transición hacia energías limpias y reducir las emisiones de gases de efecto invernadero. La implementación del impuesto al carbono en Vietnam es urgente para cumplir con los compromisos internacionales (reducir las emisiones de gases de efecto invernadero en un 15,8 % para 2030, alcanzar el objetivo de cero emisiones netas para 2050 según el Acuerdo de París de 2015), reducir la dependencia de los combustibles fósiles, afrontar el cambio climático, promover el crecimiento verde y la competitividad global, y garantizar la equidad social. Los principios clave a considerar incluyen: justicia y equidad (garantizar que no se perjudique a grupos vulnerables), eficiencia ambiental (reducir las emisiones) y protección de los derechos económicos y sociales (evitar el empobrecimiento de las personas y apoyar transiciones sostenibles).

    El artículo utiliza IA como GROK para corregir notas a pie de página y referencias en el formato correcto.

  • English

    This article focuses on analyzing the principles of carbon tax application, drawing lessons from a comparative review of international experiences in Japan, Sweden and the European Union (EU) to make recommendations for Vietnam’s carbon tax legal framework. Carbon tax is considered a powerful financial tool to internalize environmental costs, encourage the transition to clean energy and reduce greenhouse gas emissions. The implementation of carbon tax in Vietnam is urgent to fulfill international commitments (reducing greenhouse gas emissions by 15.8% by 2030, Net Zero 2050 according to the 2015 Paris Agreement), reducing dependence on fossil fuels, coping with climate change, promoting green growth and global competitiveness, and ensuring social equity. The key principles to consider include: fairness and equity (ensuring that no harm is done to vulnerable groups), environmental efficiency (reducing emissions), and protecting economic and social rights (not impoverishing people, supporting sustainable transitions).

    The article uses AI as GROK for correcting footnotes and references in the correct format.

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