Tax management

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

14p leminhvu111 07-06-2024 0 0   Download

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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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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This book is designed for the accountant who is setting up a payroll system,wants to improve the efficiency of an existing system,or who needs answers to the inevitable variety of compensation, tax, deduction, and record-keeping issues associated with payroll. Each chapter includes an example of how a company has addressed a specific payroll issue, as well as Tips & Techniques that offer guidance on how to handle specific payroll situations.

299p vimeyers 29-05-2024 2 2   Download

Electronic invoices are a part of the process of digitally transforming the national management system. User satisfaction is essential in assessing e-invoice and e-tax for tax authorities and government in the digital transformation context. This research investigates the effect of perceived ease of use and usefulness of e-invoices on user satisfaction.

8p viellison 06-05-2024 2 1   Download

The study comprises following objectives: Understanding the concept of GST, performing Impact analysis of GST on multinational companies, to study the change in taxes on import and export, to study interest of foreign companies in the Indian market after GST implementation.

6p longtimenosee10 26-04-2024 3 1   Download

Article is devoted to a research of potential of development of regional economy by employing supply chain management strategy, in aspect of the analysis of productivity of live work in regions and small business, the natural and resource capacity and taxes of regions, key characteristics of potential of development of regional economies.

8p longtimenosee10 26-04-2024 2 1   Download

In current conditions of entrepreneurship development, the role of audit committees in verifying companies’ financial and economic activities is increasing, which can be more efficient by using supply chain strategy in organization. The authors aim to attract the attention of external auditors to the work performed by the company’s inspectors as third parties.

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This study examines 265 Malaysian listed firms for year 2015 (during) and 2016 (after) GST implementation period. The OLS regression results report that there is significant relationship of corporate governance in firm operating performance particularly during and after GST implementation. Board independent, CEO age and family CEO have positively contribute to sales growth during and after GST implementation. For working capital effectiveness during and after GST implementation, the CEO age and family CEO delineate significant positive association with operating performance (current ratio).

11p longtimenosee10 26-04-2024 3 1   Download

The relevance is due to the variability and incompleteness of modern tax legislation, which results in increased attention to the problems of applying tax rules with the use of analogy as a key technique for overcoming legal lacunae. The objective is to enhance the development of the doctrinal frameworks for the practice of applying the analogy of law and to identify the peculiarities of the implementation of this tool in the area of tax.

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The main purpose of this study paper was to examine whether user satisfaction of the tax information systems can increase willingness to pay taxes. We investgated the supply chain management effects on the performance of the tax payment for eller and the user. So we surveyed 234 taxpayers in 16 tax offices in Indonesia. The data were analysed using structural equation modelling. The result showed that the higher user satisfaction on the tax information systems were associated with the greater willingness of taxpayer to pay tax.

5p longtimenosee10 26-04-2024 2 1   Download

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.

11p longtimenosee09 08-04-2024 5 2   Download

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.

9p longtimenosee09 08-04-2024 2 2   Download

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.

10p longtimenosee09 08-04-2024 3 2   Download

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.

12p longtimenosee09 08-04-2024 5 1   Download

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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Conducting an internal study on global minimum tax rules, practices, and the application strategies of other countries (especially those with similar conditions to Vietnam) holds great practical significance. This article aims to assess the potential impact of the global minimum tax and provide appropriate recommendations considering Vietnam’s specific conditions.

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This study examines the environmental tax and trade flows in Nordic countries. We analyse the trade flow between two countries induced by environmental tax revenue and economic growth, and regional trade agreements, and determine whether or not trade flows are being impacted by the environmental tax. The results found that the effect of an environmental tax on exports is positive, which means the environmental tax of imported countries increases the trade flows among Nordic countries.

8p longtimenosee09 08-04-2024 4 2   Download

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;...

148p longtimenosee09 08-04-2024 4 2   Download