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Loan Pham is a PhD candidate at School of Accountancy, Faculty of Business and Law, Queensland University of Technology. Loan’s PhD research aims to examine the importance of adopting a comprehensive tax expenditure budget for Vietnam and suggest the development of such a budget for the country, in the light of the principles of budget transparency and efficiency in resource allocation.
Supervised by Professors Kerrie Sadiq and Dr Bronwyn McCredie from School of Accountancy, QUT Faculty of Business and Law, the PhD is funded by QUT Postgraduate Research Award. Loan is also passionate about researching international taxation topics such as tax treaties, transfer pricing, unitary taxation, advance pricing arrangements, and exchanges of information. She has been a tax officer at International Taxation Department, Vietnam General Department of Taxation since 2009.