{"entity":{"iso2":"VN","iso3":null,"name":"Viet Nam","slug":"viet-nam-2"},"indicator":{"licence":"OECD Terms and Conditions (attribution required)","slug":"effective-tax-rates-corporate-tax-statistics-effective-average-tax-rate","source":"Organisation for Economic Co-operation and Development","source_url":"https://data-explorer.oecd.org/vis?df[ds]=dsDisseminateFinalDMZ&df[id]=DSD_ETR@DF_ETR_BASELINE","title":"Effective tax rates - Corporate tax statistics \u2014 Effective average tax rate","unit":"Percentage of taxable income"},"observations":[{"date":"2017-01-01","value":16.071},{"date":"2018-01-01","value":15.684},{"date":"2019-01-01","value":15.594},{"date":"2020-01-01","value":16.236},{"date":"2021-01-01","value":16.176},{"date":"2022-01-01","value":16.071},{"date":"2023-01-01","value":15.885},{"date":"2024-01-01","value":15.861},{"date":"2025-01-01","value":15.573}],"summary":{"latest_period":"2025-01-01","latest_value":15.573,"max":16.236,"mean":15.9057,"min":15.573,"of":3,"rank":2,"trend":"flat"}}