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<\/p>\n","protected":false},"excerpt":{"rendered":"Ho Chi Minh City, October 29, 2022<\/b> \u2013 On October 29, 2022, the School of Public Finance organized a scientific seminar on the topic: “Vietnam’s Tax Legal System.”<\/b> The event featured presentations by distinguished speakers from the Department of Taxation, including Dr. Tran Trung Kien<\/b> and Dr. Nguyen Kim Quyen<\/b>.<\/p>\n
The seminar was conducted in an offline format and garnered significant interest and shared insights from faculty members of the School of Public Finance as well as a diverse range of invited guests.<\/p>\n
The presentations provided a comprehensive overview of key aspects of Vietnam’s tax legal framework:<\/p>\n
1. Related Party Transactions: Regulations to Practical Application in Vietnam – By Dr. Nguyen Kim Quyen<\/b> Related party transactions arise between connected parties in production and business processes, where these parties might engage in activities to profit from differences in income tax rates. While Vietnam has regulations for tax administration of enterprises with related party transactions to curb tax base erosion and tax revenue loss, some implementation issues have emerged, necessitating revisions. This paper analyzes these current issues and proposes recommendations to overcome the shortcomings of existing regulations on related party transactions in tax administration.<\/p>\n
2. The Linear Correlation Between Tax Knowledge, Tax Fairness, and Tax Compliance of Taxpayers – By Dr. Le Quang Cuong<\/b> The self-declaration and self-payment tax mechanism heavily relies on taxpayer compliance. Self-declaration and self-payment are only truly effective when taxpayers voluntarily comply. This paper focuses on understanding the current theoretical basis of tax knowledge, tax fairness, and taxpayer compliance. Additionally, the paper demonstrates the linear correlation between tax knowledge, tax fairness, and taxpayer compliance. The study employs quantitative research methods and collects data based on taxpayer behavior surveys.<\/p>\n
3. Tax Management for E-commerce: The Need to Improve the Legal Framework – By Dr. Tran Trung Kien & Mr. Nguyen Van Cuong<\/b> The digitization process and the pandemic context have created unprecedented opportunities for e-commerce to flourish. E-commerce is rapidly becoming a core factor of the digital economy and an inevitable development trend of the Industrial Revolution 4.0. However, e-commerce activities in Vietnam pose numerous challenges for tax authorities due to their distinct characteristics compared to traditional business models. While tax authorities have made some efforts, they remain incomplete and lack consistency. Policy changes have not yet proven effective given the continuous development and changes in this business model. The traditional tax management model in Vietnam faces many limitations and inadequacies. Accordingly, the authors focus on analyzing the legal framework for tax policies and current tax management methods for e-commerce, thereby proposing solutions suitable for Vietnam’s context.<\/p>\n
4. Fiscal Policy Implementation to Support the Economy During the COVID-19 Period in Vietnam \u2013 An Approach from Tax Expenditures – By Ms. Dang Thi Bach Van<\/b> Tax expenditures attract the attention of researchers and policymakers due to their significance for government policy objectives; however, the inconsistency of tax expenditure data limits research on this topic (Dom & McCulloch, 2019; von Haldenwang, Redonda, & Aliu, 2021). As the world experienced the COVID-19 pandemic, tax expenditures became a contemporary topic, discussing the role of fiscal policies in providing financial support for inclusive development or post-pandemic recovery (De Mooij, Fenochietto, Hebous, Leduc, & Osorio-Buitron, 2020; Dom & McCulloch, 2019; Harman et al., 2021). This paper focuses on analyzing Vietnam’s tax expenditure aspects from 2019 \u2013 2022 to illustrate how Vietnam utilized fiscal tools to support recovery during the COVID-19 pandemic.<\/p>\n
5. Shortcomings in Personal Income Tax on Wages in Vietnam – By Mr. Nguyen Ngoc Hung<\/b> The main objective of this paper is to identify shortcomings in the personal income tax policy on wages in Vietnam and propose solutions to overcome these deficiencies in the personal income tax policy on wages in the coming period.<\/p>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
Ho Chi Minh City, October 29, 2022 \u2013 On October 29, 2022, the School of Public Finance organized a scientific seminar on the topic: “Vietnam’s Tax Legal System.” The event featured presentations by distinguished speakers from the Department of Taxation, including Dr. Tran Trung Kien and Dr. Nguyen Kim Quyen. The seminar was conducted in […]<\/p>\n","protected":false},"author":1,"featured_media":1369,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[42],"tags":[],"class_list":["post-1368","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hoat-dong-khoa-hoc"],"_links":{"self":[{"href":"https:\/\/spf.ueh.edu.vn\/en\/wp-json\/wp\/v2\/posts\/1368","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/spf.ueh.edu.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/spf.ueh.edu.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/spf.ueh.edu.vn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/spf.ueh.edu.vn\/en\/wp-json\/wp\/v2\/comments?post=1368"}],"version-history":[{"count":2,"href":"https:\/\/spf.ueh.edu.vn\/en\/wp-json\/wp\/v2\/posts\/1368\/revisions"}],"predecessor-version":[{"id":1888,"href":"https:\/\/spf.ueh.edu.vn\/en\/wp-json\/wp\/v2\/posts\/1368\/revisions\/1888"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/spf.ueh.edu.vn\/en\/wp-json\/wp\/v2\/media\/1369"}],"wp:attachment":[{"href":"https:\/\/spf.ueh.edu.vn\/en\/wp-json\/wp\/v2\/media?parent=1368"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/spf.ueh.edu.vn\/en\/wp-json\/wp\/v2\/categories?post=1368"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/spf.ueh.edu.vn\/en\/wp-json\/wp\/v2\/tags?post=1368"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}