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Article
Author(s)
Le Xuan Truong
Full-Text PDF XML 648 Views
DOI:10.17265/1548-6583/2017.07.003
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ABSTRACT
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 on 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: (1) transparent and comprehensive guidance to all tax laws and other legal tax documents; (2) widening the application of risk management in tax administration; (3) continuing simplification of tax procedures; and (4) development of IT in tax administration.
KEYWORDS
business environment, compliance costs, doing business, reform, tax procedures
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