Assessing the impact of current tax policies on small and medium-sized enterprises

Tax policy plays a crucial role in shaping the financial capacity, competitiveness, and sustainable development of small and medium-sized enterprises (SMEs). This article analyzes the impact of current tax policies in Vietnam, specifically corporate income tax, value-added tax, and tax incentive programs, on the operation and growth of SMEs. Based on this analysis, the study proposes several solutions to optimize tax policies, aiming to better support the development and resilience of SMEs in the evolving economic landscape.