Tax system in Vietnam

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 2 0   Download

This study focuses on the burden of tax compliance of Small and Medium Enterprises (SMEs) in Vietnam which is a vital component of Vietnam economy, accounted for 45% GDP and 31% of total State budget revenue, attract more than 5 million employees. Based on a quick survey on the compliance cost and their impact on the performance of Vietnamese SMEs, we try to make a contribution not only for researchers but also for legal and taxation system to improve the transparency of accounting information system, internal control of the firms.

18p tethientran 27-07-2023 12 5   Download

In recent years, the business registration procedure for enterprises have been improved significantly with more favourable legal framework for business registration; application of IT in business registration that makes the procedure of business registration and tax registration to be the first electronic interconnection model in the State management system in Vietnam.

6p tethientran 27-07-2023 11 5   Download

One of the main content in FTAs is incorporation international treaty into member countries’ law. This paper aims to assess the Vietnamese taxation law system, focusing on import and export tax in the context of comparing to tax agreements in FTAs that Vietnam has joined. Then, authors suggests several solutions to improve.

5p tethientran 27-07-2023 5 3   Download

The paper "Key elements of tax competitiveness of Viet Nam’s tax system in comparison with other countries in the world" studies the theoretical issues of tax competition, especially clarifies the key elements and constituent factors of tax competition, assesses Vietnam’s tax competitiveness in comparison with other countries in the world and proposes some recommendations to ensure Vietnam’s tax competitiveness in the most beneficial way to the economy

15p nhanchienthien 25-07-2023 5 4   Download

The paper "Some issues to consider when implementing Vietnam’s import and export tax commitments in FTAs Hanoi, Vietnam" provides a set of recommendation for the government to bring efficiency in the economic development with regard to the set objectives, in term of different sectors as well as in term of the policies supporting specific sectors.

6p nhanchienthien 25-07-2023 7 4   Download

Vietnam National Single Window allows custom declarants to send information and e-documents to carry customs formalities and procedures of government agencies related to goods import and export through an integrated information system. Government agencies make a decision on permission for goods to export, import or transit; customs agencies make a decision on customs clearance or goods release through integrated information system.

11p nhanchienthien 25-07-2023 6 4   Download

Lecture Taxation - Chapter 1: Introduction of Tax System in Vietnam. After studying this section will help you understand: explain concept, nature and characteristics of taxation, analyze functions and roles of taxation in the market economy, distinguish and recognize direct taxes and indirect taxes,...

24p gongyuefei 10-08-2021 19 1   Download

The present study finds that raising tax revenue size is of no benefit to economic growth. Therefore, by 2020, Vietnam will have overcome several challenges in the process of tax reform such as broadening the tax base, simplifying the tax administration according to international standards, and harmonizing tax system grounds between ASEAN members.

25p danhnguyentuongvi27 18-12-2018 27 0   Download

This paper examines the incidence of taxation in Vietnam, using data from the Living Standards Survey of 1997-98 and an input-output matrix for 1997. The tax system in 1998 was slightly progressive, taking the equivalent of 7.8% of spending for households in the lowest, and 10.3% from households in the highest, expenditure quintile. The replacement of the turnover tax by a VAT in January 1999 made the system marginally more progressive, while the falling importance of taxes on trade has had a negligible effect on the overall incidence of the tax system.......

0p minhanh 14-03-2009 229 21   Download