Tax incentive policies and private sector’s investments for R&D and innovations in Vietnam

Research and development activities are very specific in their natures and then need to be encouraged and to get highest supports in incentive tax measures. Incentive tax measures actually applied in Vietnam. This thesis gives contributions to clarify and evaluate the status, limited aspects of these tax incentives for R&D activities through a qualitative case study. Results indicate that tax incentive policies remain limited in many aspects, show some shortcomings and inconsistencies among relating regulations, and are stamped on a small number of enterprises such as FDI, state-own ones. Findings provide some suggestion for policymakers, managers for further consideration to support R&D activities in enterprises in the coming time