Abstract

Carbon tax is considered a prominent policy instrument for decreasing the consumption of CO2 and protect the environment. However, in Vietnam, the legal framework for carbon tax still has many limitations, therefore need to be improved to ensure its effectiveness in environmental protection and sustainable development. The article analyzes and evaluates the necessity of improving the legal framework for carbon tax to meet the goals of environmental protection and sustainable development. It also clarifies the key requirements in this issue and proposes legal solutions.

Keywords: Carbon tax, legal framework improvement, objectives, environmental protection, sustainable development.