Tax in Vietnam

Ebook "Proceedings of the fifth international Conference on finance and accounting for the promotion of sustainable development in the private sector (FASPS5)" is a collection of articles about: asymmetric impact of public debt on credit supply to private sector in Vietnam - a NARDL model approach; impact of the pandemic shock on the Vietnamese stock market and policy implications; assessment of effeciency of agribank’s support policies for private sector operations in field of agriculture, forestry and fisheries; financial resources for cooperative development in Vietnam; corporate social ...

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This article aims to analyze the impact of VAT reduction on the private economy from three perspectives of efficiency, fairness, and feasibility of VAT through the application of Decree No. 15/2022/ND-CP dated December 28, 2022, and Decree No. 44/2023/ND-CP dated July 1, 2023. These Decrees were implemented to promote the strong development of Vietnam’s economy in the current difficult context and have shown certain effects, especially meaningful to the private economy.

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The study was conducted to evaluate the impact of corporate social responsibility (CSR) on tax avoidance in Vietnam, when having moderating effect of chief executive officers’ power (CEO power). The study uses a data sample of 499 listed non-financial companies in the period 2016 to 2022 with 3,493 observations. We use the feasible generalized least squares model to assess the impact of CSR with the moderating effect of CEO power on tax avoidance.

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Based on the above practice, this author conducted a study on the experience of several countries around the world in term of using Carbon taxes to reduce CO2 emissions and promote the sustainable development of enterprises. On this basis, this article proposes a number of suggestions for issuing Carbon tax, thus ensuring the sustainable development of Vietnamese enterprises.

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Implementing the global minimum tax rate will have an impact on the investment environment in general and attracting FDI in particular. The article aims to analyze the current status of FDI attraction in Vietnam in the past year and the basic content of the Global minimum tax rate. Then, analyzing the positive impacts as well as some limitations to attract FDI when implementing global minimum tax rate in Vietnam. From there, we provide some policy suggestions to improve the investment environment in the context of global minimum tax rate implementation.

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This article gives an overview of the circular economy model, world trends, the role of fiscal policy and international experience in using tax policy tools to encourage businesses to implement the circular economy model. This article also analyzes the current situation of fiscal policy on guiding and encouraging businesses to implement the circular economy model and makes recommendations for Vietnam.

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The article uses the method of collecting secondary documents combined with the use of synthesis, system, and analysis methods to clarify the theoretical basis of digital transformation in tax management. On that basis, evaluate the current situation of digital transformation, the situation of digital transformation in general in Vietnam and digital transformation in tax administration in our country today. In light of this, we offer a few proposals for advancing the current digital transformation of tax administration in Vietnam today

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Financial management includes areas such as: working capital management, capital source management, cost management, tax management, risk management, accounting and financial reporting. This article analyzes the current situation and proposes some solutions to improve the financial management capacity for private enterprises in Vietnam.

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The article examines the factors affecting the quality of tax consulting services of Deloitte Vietnam Tax Consulting Co., Ltd. when providing consulting services to corporate customers in Vietnam as well as FDI enterprises and businesses. multidisciplinary, multinational worldwide. It analyzes the correlation between tax consulting service quality and customer satisfaction estimates; At the same time, evaluates the influence of these factors on the basis of surveying the opinions of businesses that have been and are currently customers of the company.

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Research findings have demonstrated a statistically significant negative correlation between profitability, growth, and liquidity and the capital structure measured by the debt ratio. Although it also decreases with non-debt tax shields, this variable does not have statistical meaning with the dependent variable. Size is the only variable with a positive correlation coefficient, but no statistical significance was found either. The results of the study can help these firms build a reasonable capital structure to enhance their intrinsic value.

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This article studies the achieved results of digital transformation in the Tax authorities which contribute to a positive impact on production and business activities of enterprises, while also point out the challenges, and show some solutions to promoting digital transformation in tax management, aim to form conditions for the development of businesses in the coming time in Vietnam.

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Ebook Proceedings of the sixth international conference on Sustainable economic development and business management in the context of globalisation (SEDBM 6) - Part 2 includes papers: Factors impact on audit quality: the case of listed companies in Vietnam; Relationship between the state, market and society in sustainable economic development in Vietnam; Report on long-term sustainable public finance - some recommendations for Vietnam; report on long-term sustainable public finance - some recommendations for Vietnam; Economic linkages in tourism development to the sustainable direction; Pro...

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In article "Corporate income tax policy for the development of fintech in Vietnam", the author will research corporate income tax policy to develop Fintech in Vietnam. On that basis, the author makes some proposals for corporate income tax policy to perfect the Fintech ecosystem, further promoting the development of Fintech in Vietnam.

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This paper reviews Vietnam’s implementation of fiscal policies in response to climate change. The impact of tax and fee policies on greenhouse gas emission reduction is insignificant. Public spending on climate change adaptation primarily focuses on infrastructure projects to enhance resilience capacity, while the budget for mitigation activities only constitutes a small proportion.

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The article focuses on clarifying some fundamental theories about environmental protection tax: the concept, characteristics and roles of environmental protection tax with sustainable development of the economy; Research and analyze the current situation of environmental protection tax with the promotion of sustainable development of Vietnam’s economy in the period from 2015 to 2022.

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This article will focus on analyzing the effectiveness of property taxation and its operation in Vietnam in recent years, as well as proposing solutions to improve property tax policies to contribute to the sustainable development of the real estate market.

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The current law on tax administration still reveals some limitations affecting the rights of taxpayers. Within the scope of this article, the authors analyzes the provisions of the tax administration law on protecting the rights of taxpayers, points out inadequacies as well as limitations, and proposes solutions for improvement.

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The research paper examines the potential implications of the Global Minimum Tax on the tax regime and investment landscape in Vietnam. The study surveyed large-scale FDI companies in Vietnam and revealed the utmost concern of foreign investors on the potential application of Pillar 2 in Vietnam, which is about the prevailing incentive schemes being left inefficient. As a result, FDI attraction competitiveness might be undermined in certain aspects.

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Journal of Finance & Accounting research - No. 03 (22) - 2023 includes papers: Blockchain in tax management: A paradigm shift in transparency and efficiency; Just energy transition partnership and policy implications for Vietnam; State management of poverty reduction for ethnic minorities in the mountainous area in Khanh Hoa; Improving the quality of Vietnam's accounting - Audit human resources in the context of the international economy;...

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Journal of Finance & Accounting research - No. 06 (19) - 2022 includes papers: Tax policy for science and technology development in Vietnam; Medium-term public investmentin 2016-2020: Situation and recommendations; Attracting foreign direct investment (FDI) in Vietnamese agriculture sector in the context of the Fourth Industrial Revolution; Promoting digital transformation in Vietnam’s agriculture; Developing cultural strength - A power of sustainable economic development in Vietnam;...

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