Viet Nam has a strong record of commitment to gender equality, and has implemented legislation and gender mainstreaming practices to reduce gender inequalities between women and men in all aspects of life, including in economic status. Although women in Viet Nam have made progressively moved toward increased gender equality since the 1980s, however, global shifts in economic priorities and tax policies have produced increased income inequalities, and have reinforced or contributed to increased gender inequalities in relation to incomes and related areas as well. At the same time, the new international normative order established in 2015 by the Sustainable Development Goals, the Addis Ababa Action Agenda, and renewed commitments to gender equality in the Beijing+20 Review of the application of the Convention on the Elimination of All Forms of Discrimination against Women clarify the nature of State obligations to women -- including in relation to taxation.
In Viet Nam, there have been several GRB interventions in recent years, including programs that raise awareness and understanding of GRB and that introduce gender mainstreaming methods into budgetary processes. This work has been done in the context of the revision of the State Budget Law in 2015, which itself confirms that gender equality is one of the principles that must guide state management of budgets.
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