Entrepreneurial Inclusivity: Expanding Incentives for Persons with Disabilities in Social Enterprise Ownership Under Vietnamese Law
摘要
International conventions, laws of various countries, and Vietnamese law recognize the right of persons with disabilities (PwDs) to own and operate Social Enterprises. Disabled persons who own Social Enterprises are entitled to various incentives, including tax reductions, lower tax rates, reduced fees, favorable pricing, access to loans, financial aid, rental of premises, and land leasing. Law enforcement agencies apply these incentives to disabled persons running Social Enterprises in Vietnam. This paper proposes enhancing incentives for disabled individuals in Social Enterprise ownership by codifying these incentives into specific legal provisions within relevant legislative documents and ensuring effective implementation according to these laws.