1. Full name: Nguyen Thi Hue                            2. Sex: Female

3. Date of birth: 19/03/1987                                4. Place of  birth:  Ha Noi

5. Admission decision number: 5385/QĐ-ĐHQGHN, dated 31/12/2015 by President of Vietnam National University, Hanoi.

6. Changes in academic process: Extending the study period by Decision No. 107/QĐ-ĐHQGHN, date 14/01/2019 and decision number: 183/QĐ-ĐHQGHN, date 20/01/2020 by President of Vietnam National University, Hanoi.

7. Official thesis title:  Law on environmental protection tax in Viet Nam today.

8. Major:  Econocmic law                                   9. Code: 9380101.05

10. Supervisors:  Associate Profession Ph.D Pham Hưu Nghi

11. Summary of the new findings of the thesis:

Research purposes: To analyze the  theoretical and the practical issues of the law on environmental protection tax in Vietnam, thereby providing directions and proposing solutions to improve the law on environmental protection tax in Vietnam today and ensure its implementation.

Research subject: The theory of environmental protection tax, law on environmental protection tax; Current legal provisions on Vietnam's environmental protection tax; The implementation of environmental protection tax law of Vietnam.

Research methods: The thesis was researched by combining many research methods such as analysis, synthesis, comparison, history and some information collecting methods such as in-depth interviews and observations; collecting primary and secondary data.

The result and the new findings of the thesis: Chapter 2 analyzed the theory of environmental protection tax and environmental protection tax law, in which section 2.1.1, I gave some  new definitions (economic structure, environmental tax and environmental protection tax); Section 3.2 pointed out some new limitations of environmental protection tax law: the inconsistency of regulations on taxable subject; limitations of lack the regulations on subjects; limitations of regulations on tax rate adjustment principle, management and use of tax revenues and refund procedures of environmental tax.  Practical implementation of law environmental protection tax in Vietnam from 2012 up to now was analyzed and explained more clearly in Section 3.3, including some new points: Difficulty in determining taxable subjects; The tax rate adjustment is not aimed at environmental protection and is not planned; the management and use of tax revenues still have unclear points; The violation is still happening. Section 4.2.1 proposes some solutions to amend the unsuitable regulations of Environmental Protection Tax Law, such as: supplementing regulations on subjects; regulations on management and use tax revenues,  tax calculation method of goods in mixed form; removing plant protection products from the taxable subject and replacing with the other goods; adjust the name of taxable subject and issue a new decree to ensure the compatibility with the list of exported and imported goods...Section 4.2.2 proposes some solutions to change awareness of the regulatory agency about environmental protection tax law and improving the ability to meet consumer needs of substitute goods and services for taxable objects.

Conclusions: The making and implementation of the law on environmental protection tax in Vietnam are a proper policy and consistent with the trend of increasing the application of economic instruments for protecting environment. After nearly ten years of implementation, the law on environmental protection tax in Vietnam has achieved certain results, but the reality shows that the theory and practice on this law still have many shortcomings and limitations. Therefore, it is essential to find the solutions to improve the law and ensure the implementation of this law in order to promote the values and multi-dimensional benefits of this economic instruments.

12. Practical applicability: The thesis has reference value for researching and teaching about environmental law as well as completing and amending  Vietnamese environmental protection tax law in the future.

13. Further research directions: Continue to research on Vietnamese environmental protection law, especially focusing on economic instruments, waste management, environmental impact assessment and resolution the environmental disputes.

14. Thesis-related publications:

1. Nguyen Thi Hue (2016), "Legal regulations on environmental protection tax on petroleum in Vietnam", Journal of Science, VNU, Journal of Law, (3), pp. 72-80;

2. Nguyen Thi Hue (2019), "Inadequacies in the legal regulations on environmental protection tax bases in Vietnam and some solutions", State and Law Magazine, (10), pp. 18-26;

3. Nguyen Thi Hue (2020), "Some proposals to perfecting regulations on economic instruments in the Draft Law on Environmental Protection (amended)", Journal of Environment, (3), pp. 32-35.