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2.198. (...) Rail transport has been gradually improved towards modernization, reasonable cost, fast, safe, environmental protection, saving social costs, undertaking long and medium bulk cargo transportation, long distance and interprovincial passenger transportation. (...).

2.203. [Development orientation of transportation in the coming period:] Developing urban traffic towards a civilized, modern and environmentally friendly way with public transport as the foundation; (...).

2.205. [Development orientation of transportation in the coming period:] Developing a sustainable transportation system, taking into account the response to climate change, preventing natural disasters; realizing the goals of sustainable development, enhancing natural resource management and environmental protection.

3.1. (...) by 2030, Viet Nam strives to become a developing country with modern industry, high average income; modern, competitive, efficient and effective management institutions; dynamic, fast and sustainable development economy,

7. Since January 2016, Viet Nam has implemented fiscal consolidation, strictly limiting the issuance of government guarantees and stabilizing the state budget deficit; this policy enabled Viet Nam to lower government and public debts in relation to GDP, creating some fiscal space to deal with short- or long-term structural challenges, such as the ones that have arisen from the COVID-19 pandemic, contingent liabilities of both state-owned enterprises (SOEs) and banking sector, and climate change. (...).

13. (...) The environmental protection tax continues to be applied on petroleum products, coal, hydrogen-chlorofluorocarbon liquids, plastic bags, and various pesticides and herbicides; this list has remained unchanged since Viet Nam's previous Review. (...).

14. (...) Exports and imports can also be temporarily suspended in exceptional circumstances, such as war, natural disasters, epidemics, or environmental incidents; products causing serious effects on health and the environment; and balance of payment reasons.

18. Viet Nam provides investment incentives, mainly through tax reductions, for projects in geographical areas with difficult socio-economic conditions or in industrial zones. Specific supports, such as access to credit, lower taxes and land rents, and exemption of import duties, are also accorded to some selected activities and sectors, such as fishery products, small- and medium-sized enterprises, supporting industries, or renewable energy. (...)

28. The Government set targets for efficiency and conservation of energy until 2030 and promoted the development of renewable energy; however, adverse climate conditions in the country increased its reliance on coal, oil, and gas for energy production. (...).

1.11. A strong economy and improved revenue administration had a positive effect on revenues. Total government revenue almost doubled during the review period. Tax revenue was equivalent to 18.8% of GDP, and accounted for 70.4% of total government revenue in 2019. Trade-related taxes are not a major contributor to the Government's income (Chart 1.3). The share of tax revenue sourced directly from trade, such as import tariffs and export duties [6], in total tax revenue decreased during the review period, from 11% in 2013 to 9% in 2019. (...).

[6] No data are available on internal taxes (i.e. VAT, excise, and environmental protection tax) collected at the border on imported goods.