Corporate income tax incentive policy in Vietnam

Research results show that Vietnam’s corporate income tax incentive policy has been applied quite effectively, especially in attracting investment, promoting economic growth and realising social goals. However, to meet the requirements of sustainable economic development, corporate income tax incentive policy in Vietnam should be reconsidered to improve properly. Some major solutions would given after the results and discussion in the research.

10p nhanchienthien 25-07-2023 8 4   Download

The results show that although corporate income tax rates in many countries, including Vietnam, have been continuously adjusted for a long time, there is a «race to the bottom» in the coming time is unlikely to happen. Besides, the paper has also proposed a number of policy recommendations to ensure sustainable economic development as well as ensure tax competitiveness of Vietnam.

9p nhanchienthien 25-07-2023 5 2   Download