Title: Principles Of Carbon Tax Design And Application: Lessons For Vietnam’s Carbon Tax Legal Framework
Título: Principios del impuesto al carbono: lecciones para el marco legal del impuesto al carbono de Vietnam
Autor: Nam Phan Phuong, PhD (Law), Lecturer, Faculty of Commercial Law, Ho Chi Minh City University of Law, Ho Chi Minh City, Vietnam, phanphuongnam@gmail.com, ORCID: 0009-0009-6293-0899 https://orcid.org/0009-0009-6293-0899
Fecha de recepción: 02/07/2025
Fecha de modificación: 30/07/2025 y 23/10/2025
Fecha de aceptación: 23/10/2025
DOI: https://doi.org/10.56398/ajacieda.00445
Documento completo: “Principles Of Carbon Tax Design And Application: Lessons For Vietnam’s Carbon Tax Legal Framework”
Resumen:
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.
Abstract:
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.
Keywords: Carbon tax. Climate change. Greenhouse gas emissions. Renewable energy. Sustainable development. Fairness Principle. Efficiency Principle. Socio-Economic Rights Protection.
Palabras clave: Impuesto al carbono. Cambio climático. Emisiones de gases de efecto invernadero. Energías renovables. Desarrollo sostenible.
Index:
1. Introduction
2. Research Methodology
3. Theoretical basis of the principles applied in carbon tax
3.1. Concept of carbon tax
3.2 Legal principles applicable to carbon tax
3.2.1. The principle of equity and fairness
3.2.2. Principle of environmental efficiency and the right to a healthy environment
3.2.3. Principle of protection of economic and social rights
4. International experience in translating principles into regulations in carbon taxes
4.1. Application of principles in Japan’s carbon tax regulations
4.1.1. Carbon Tax Regulations in Japan
4.1.2. Applying the above principles in Japan’s carbon tax regulations
4.1.3. Effectiveness of the provisions applying the above three principles
4.2. Application of principles in Sweden’s carbon tax regulations
4.2.1. Carbon Tax Regulations in Sweden
4.2.2. Applying the above principles in Japan’s carbon tax regulations
4.3 Application of the principles in carbon tax system and ETS regulation in the EU
4.3.1 The EU’s carbon tax system and Emissions Trading System
4.3.2 Applying the above principles in EU’s carbon tax regulations
4.4. The need to issue a carbon tax in Vietnam
5. Recomendations in the use of principles in the process of constructing the legal system of carbon tax in Vietnam on the basis of learning from other countries
5.1. Principle of Fairness and Equality
5.2. Principle of environmental efficiency and the right to a healthy environment
5.3. The principle of the defence of economic and social rights
6. Conclusion
7. Funding source:
8. Bibliography
Índice:
1. Introducción
2. Metodología de la investigación
3. Fundamento teórico de los principios aplicados al impuesto al carbono
3.1. Concepto de impuesto al carbono
3.2 Principios legales aplicables al impuesto al carbono
3.2.1. Principio de equidad y justicia
3.2.2. Principio de eficiencia ambiental y derecho a un medio ambiente sano
3.2.3. Principio de protección de los derechos económicos y sociales
4. Experiencia internacional en la aplicación de principios a la normativa sobre impuestos al carbono
4.1. Aplicación de los principios en la normativa japonesa sobre impuestos al carbono
4.1.1. Normativa sobre impuestos al carbono en Japón
4.1.2. Aplicación de los principios anteriores en la normativa japonesa sobre impuestos al carbono
4.1.3. Eficacia de las disposiciones que aplican los tres principios anteriores
4.2. Aplicación de los principios en la normativa sueca sobre impuestos al carbono
4.2.1. Normativa sobre impuestos al carbono en Suecia
4.2.2. Aplicación de los principios anteriores en la normativa japonesa sobre impuestos al carbono
4.3. Aplicación de los principios en el sistema de impuestos al carbono y la normativa del RCDE en la UE
4.3.1. El sistema de impuestos al carbono de la UE y el Sistema de Comercio de Emisiones
4.3.2. Aplicación de los principios anteriores en la normativa de impuestos al carbono de la UE
4.4. La necesidad de establecer un impuesto al carbono en Vietnam
5. Recomendaciones para la aplicación de los principios en el proceso de construcción del sistema legal de impuestos al carbono en Vietnam, basándose en el aprendizaje de otros países
5.1. Principio de equidad e igualdad
5.2. Principio de eficiencia ambiental y derecho a un medio ambiente sano
5.3. El principio de defensa de los derechos económicos y sociales
6. Conclusión
7. Fuente de financiación:
8. Bibliografía
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