Research - Exchange

EQUALIZING GIFT TAXATION FOR SAME-SEX COUPLES: EXAMINING THE CHALLENGES AND IMPLICATIONS IN VIETNAM

15/01/2024

Nguyen Thi Xuan Mai

Published: Conference on “Law on tax administraion for etities performing cross-border e-comerce activities”, hosted by Faculty of Law, Ho Chi Minh City University of Economics and Finance, Vietnam, 2023
Link: EQUALIZING GIFT TAXATION FOR SAME-SEX COUPLES: EXAMINING THE CHALLENGES AND IMPLICATIONS IN VIETNAM

Abstract
This paper examines extending gift tax equity to Vietnamese same-sex couples. Findings reveal legal narrow “family” definitions and partnership rights gaps currently impose excessive financial burdens on LGBTQ couples seeking exemptions, breaching rights. Meanwhile sociocultural biases risk uneven implementation. Assessing America’s recent trajectory achieving federal reform post-2015 same-sex marriage recognition offers lessons. Swift administrative upgrades integrating eligibility upheld welfare. Despite state complexities, synchronized legal and bureaucratic efforts enabled progress. At stake are both material security and the deeper inheritance of dignity for diverse families. Gift taxes constitute societal ledgers of sanctioned bonds - belonging must be defended regardless of form. While layered policy and social change remain vital, humanity concerns outweigh transitional costs. Leadership means accelerating coordinated legal-administrative reforms replacing discrimination with dignity. Equal status honors and fuels pluralism’s promise: equitable participation strengthens prosperity. America's milestones summon Vietnam’s courage to champion long-overdue justice. Pursuing parity signals faith diverse loving families nourish national life. From punitive constraints, gift tax equity sustains marginalized groups now denied equal contribution.
Keywords
Gift taxation, same – sex couples, Viet Nam, equa