The Research On Vietnam Personal Income Tax Problem

Personal income tax is a direct tax, attributing to increase state budget income and regulating income of people in a country. In Vietnam, until1991personal income tax was officially applied. From then on, policies on personal income tax have been changed and adjusted many times. Under these changes and adjustments, personal income tax policies have been continuously improved in terms of provision as well as attributions to budget increase.However, practical situation shows out that there are still many problems related to personal income tax in Vietnam. Those problems exist not only inside the tax system but also in the economic-social infrastructure of Vietnam such as incomplete laws on personal income tax, limited tax management and collection, mainly cash based payment system in Vietnam, few studies, researches and surveys on personal income tax, etc.There are different reasons for those problems, such as:the tax system of Vietnam was developed late, needing time to be completed, drafting law of specific agencies is still subjective and lack of practical surveys, there is still limitation in tax officers’qualification and ability, tax facilities are insufficient, information technology has not been well developed, there has not been investment in research on personal income tax, etc.This thesis, using document collection method, analyses and compares theories and practical, points out problems existing in personal income tax in Vietnam (on above aspects). At the same time, reasons for those existing problems are also studied and analyzed a long with the evaluation of those problems’influences on economy and society.Along with synthesis and analyses of existing problems in personal income tax in Vietnam, lessons from other countries’experience are also received. In this thesis, the writer, using inductive method, points out some overall solutions such as:focus on completing the law, improve the payment system without cash, Carry out studies and researches on personal income tax, or specific proposals such as:adjustment proposals, supplement of terms and provisions in current personal income tax law.