Abstract

This article examines the current state of Vietnamese law on transparency and accountability in charitable activities, highlighting achievements and limitations concerning information disclosure obligations, oversight mechanisms, data management, and the handling of violations. Based on this analysis, it proposes directions for legal reform aimed at enhancing transparency, strengthening accountability, and promoting social oversight while maintaining an appropriate balance between state management requirements and the encouragement of charitable initiatives serving the public interest.

Keywords: Accountability, charitable activities, legal reform, transparency.