Economic Empowerment: Legislation on Financial Assistance for Persons with Disabilities in Vietnam

The article does not study all legal provisions on financial support for persons with disabilities (PwDs), but the article only focuses on the following contents: (i) Personal income tax (PIT) support when earning income from wages and salaries; (ii) PIT support when income from business is obtained; (iii) Corporate income tax (CIT) support if setting up a business enterprise and (iv) support for loans when doing business. Accordingly, the article will assess the current status of the law on financial support for PwDs according to the above contents in order to find out the limitations and inadequacies of this regulation. Finally, the article will make recommendations to improve the legal provisions on financial support for PwDs to create conditions for PwDs to develop well and contribute much to society and the country’s economic development.