Tax policy

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 ...

1451p leminhvu111 07-06-2024 3 0   Download

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.

8p leminhvu111 07-06-2024 1 0   Download

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.

8p leminhvu111 07-06-2024 0 0   Download

Dividends are a part of a company’s after-tax profits paid to shareholders. Dividends are considered a tool that provides information to investors about the financial health status of a joint stock company. Dividend policy represents the decision between paying profits to shareholders versus retaining profits for reinvestment.

10p leminhvu111 07-06-2024 1 0   Download

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.

10p dathienlang1012 03-05-2024 4 0   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.

7p 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

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 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.

13p longtimenosee09 08-04-2024 2 1   Download

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.

11p longtimenosee09 08-04-2024 2 1   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 5 2   Download

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;...

96p longtimenosee09 08-04-2024 4 2   Download

The article evaluates the effectiveness of measures of supply chain management and national fiscal policies aimed at stimulating oil production in several countries (the USA, Canada, Brazil, Norway and Russia). Calculations were carried out with the ε-KAM mathematical model using the data for the period from 2010 to 2016. The model includes the following: the input indicators are budget transfers and tax benefits for oil producers, and the output indicators are the average annual volumes of oil production.

6p longtimenosee09 08-04-2024 6 2   Download

Tax management is carried out by all companies, including the agricultural sector. In practice, the impact on financial performance caused by various problems relates to accounting policies of biological assets, transparency, accountability, responsibility, independence, fairness, and the size of the company. This study aims to prove empirically whether there is an influence of biological asset accounting policy implications, good corporate governance practices, and company size on tax management through financial performance in agricultural sector companies.

10p longtimenosee06 27-03-2024 6 2   Download

Continued part 1, part 2 of ebook "Not-for-profit accounting, tax, and reporting requirements (2nd edition)" provides readers with contents including: grant accounting and auditing; implications of lobbying expenditures; campaign contributions, PACs, and 527s; internal audit committees; the accounting policies and procedures manual; restricted-fund transactions; the basics of intermediate sanctions; the basics of not-for-profit accounting and financial statements;...

153p tuongnhuoclan 27-11-2023 10 4   Download

Continued part 1, part 2 of ebook "Wiley IFRS 2010: Interpretation and application of International Financial Reporting Standards 2010" provides readers with contents including: leases; income taxes; employee benefits; shareholders’ equity; earnings per share; interim financial reporting; operating segments; accounting policies, changes in accounting estimates, and errors; foreign currency; related-party disclosures; specialized industry accounting;...

677p mocthanhdao0210 19-11-2023 7 6   Download

Ebook "Environmentally sustainable buildings: Challenges and policies" presents an analysis of the environmental impacts of the building sector and of current policies to mitigate these impacts, in particular with regard to reduction of CO2 emission, minimisation of construction and demolition waste and prevention of indoor air pollution. It covers a wide range of policy instruments; building regulation, capital subsidy programmes, energy tax, landfill tax, environmental labelling schemes, energy audit schemes.

197p mocthanhdao0210 19-11-2023 6 3   Download

Ebook "Labor supply and taxation" presents Richard Blundell's outstanding research on the modern economic analysis of labor markets and public policy reforms. The chapters cover empirical and theoretical developments as well as applications to tax and welfare reform, and each represents a substantive research contribution from Blundell's publications in top research outlets.

485p loivantrinh 29-10-2023 7 4   Download

Ebook "Swedish taxation: Developments since 1862" by taking the long view on the evolution of this country's tax policies through the past few decades, Henrekson and Stenkula explain how Sweden developed the highest tax-to-GDP ratio in the world, until the beginning of the 2000s.

349p loivantrinh 29-10-2023 5 3   Download

Ebook "Taxation and development - A comparative study" examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of populations throughout the world, the use of a country’s tax laws to support investment in the developing world gains crucial significance.

382p loivantrinh 29-10-2023 4 3   Download