Equity in Tax Law: Vietnam Case Study

One of the prime principles in the optimal tax system of countries is fairness. Equity in tax law originates from two points of view: fairness on the principle of benefits (from which taxpayers take away from society) and fairness on the principle of the ability to pay taxes (income). According to economist Adam Smith, "taxes are seen as the basis of economic institutions, which can cause economic instability when there is a lack of transparency and clarity". Therefore,  fairness in tax law formulation at different stages of development of each country is considered a complete principle associated with countries' economic, social and political conditions in each period. The scope of this article, based on research regarding the history of construction and development of tax law in Vietnam through the analysis of fairness in tax obligations, tax exemption, tax administration, tax fairness and tax accountability. Proposing solutions towards ensuring fairness in completing the legal tax system in Vietnam

Assessment of growth and fermentation of some yeasts on soybean residue hydrolysate

This study explored the growth and fermentation capabilities of four distinct yeast strains, including Saccharomyces cerevisiae var. boulardii CNCM I-745, S. cerevisiae 7012, S. cerevisiae 7028, and S. cerevisiae var. diastaticus BE-134, with the aim of identifying the most suitable strain for the production of a fermented beverage from soybean residue hydrolysate (SRH). The results were as follows: S. cerevisiae 7012 exhibited the most efficient fermentation, with residual sugar content of 2.16 g/100 ml, an ethanol concentration of 1.39% v/v, and a favourable aroma, receiving a sensory score of 4.3/5 points. Within this sensory profile, the aromatic compound 2-phenylethanol was found to be the predominant component. Additionally, S. cerevisiae var. boulardii CNCM I-745 demonstrated superior biomass production ability, achieving a cell density of 7.71 log CFU/ml after 48 hours of fermentation solution also showed the highest antioxidant activity, equivalent to 1.63 mg of ascorbic acid per 100 ml. Consequently, these two yeast strains were selected for combined use in fermentation to leverage the probiotic characteristics of S. cerevisiae var. boulardii CNCM I-745 and the flavouring capacity of S. cerevisiae 7012 in creating fermented beverages from SRH