Tax expenditures are of interests to researchers and practice-makers because of their implications for government policy goals
however, the lack of homogeneity in tax expenditures data lead to remarkable limitation on the number of research on this topic (Dom & McCulloch, 2019
von Haldenwang, Redonda, & Aliu, 2021). As the world confronts the COVID-19 pandemic, taxexpenditures are back to being a contemporary topic, discuss the role of fiscal policies in financing inclusive development or post-pandemic recovery requirements (De Mooij, Fenochietto, Hebous, Leduc, & Osorio-Buitron, 2020
Dom & McCulloch, 2019
Harman et al., 2021). On the basis of secondary data analysis, this article focuses on analyzing aspects of Vietnam’s tax responses in the period of 2019 - 2022 in order to draw a picture of Vietnam using fiscal tools to support recovery during the Covid-19 pandemic. The article finds similarities between Vietnam’s tax expenditures and the global context, which is their importance during the Covid-19 period along with the limitations of systematic statistical data.