The Impacts of Tax Procedures Reform to Business Environment in Vietnam: Achievements and Further Reforms

• 발행기관: 한국유통과학회
• 저자명: Le, Xuan Truong
• 간행물 정보: 『KODISA ICBE (International Conference on Business and Economics)』2019 International Conference on Business and Economics (ICBE 2019), 183~185쪽, 전체 3쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2019.07.08

영문 초록

Tax procedures are factors that strongly affect the business environment. A simple and convenient tax procedures system will contribute to a good business environment by easing of tax returns preparation, reducing tax compliance costs and preventing corruption. This paper examines the results and impacts of previous tax procedures reform to Vietnam’s business environment, identifies challenges of tax procedures reform now and the coming years, and discusses areas where further reforms are needed to sustain tax revenue and reduce compliance costs including: (i) Transparent and comprehensive guidance to all tax laws and other legal tax documents; (ii) Widening the application of risk management in tax administration; (iii) Continuing simplification of tax procedures; and (iv) Development of IT in tax administration.

목차

1. Introduction

2. Achievements

3. Challenges

4. Recommendations For Further Reforms

5. Conclusions

키워드

Business Environment Compliance Costs Declaration Doing Business Filing Tax Procedures Vietnam