Scrapped or end-of-life vehicle (ELV) disposal is expected to become a serious challenge for countries in the near future as the vehicle market in many countries continues to accelerate, leading to used vehicles and recycled parts to continue to expand. If ELV is not handled appropriately, serious social and environmental problems will arise and lead to damage to property. Therefore, to reduce waste to protect the environment, countries aim to encourage the reuse and recycle of ELV components by rapidly recovering ELVs. The country has been oriented to apply appropriate fiscal policy to support the recovery of discarded vehicles. The article studies the experiences of developed and developing countries in establishing fiscal policy to contribute to the recovery of waste vehicles and accelerate the process of recovering discarded vehicle from manufacturers and users, thereby providing lessons for Vietnam.