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Legal Changes in Tax Penalties Applied to Enterprises in Vietnam in the International Integration

Journal of Economics and Sustainable Development

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Title Legal Changes in Tax Penalties Applied to Enterprises in Vietnam in the International Integration
 
Creator Giang, Nguyễn Thúc Hương
 
Description Abstract: In the international integration, economic changes have had a strong influence on domestic and foreign enterprises inVietnam regarding tax compliance. The more domestic and international activities occur, the more the enterprises have to take advantage of tax evasion and tax avoidance. By using historical methodologies, this paper tries to point out the shortcomings of the current regulations on tax penalties applied to enterprises inVietnam and proposes orientation solutions. The research shows that as administrative sanctions change for international integration, criminal penalties therefore also change but not sufficiently. There is no distinction between criminal sanctions for taxpayers as individuals or as businesses. Tax law violations are sometimes the consequences ofVietnam’s economic integration, but yet to be specified. Otherwise, many regulations can not be executed because of conflict, or tax departments do not have enough capacity or conditions to implement the regulations. Solutions to further revise and complete the tax legislation on administrative and criminal penalties applied to enterprises inVietnam are proposed in this article.Keywords: Tax penalties, tax evasion, tax avoidance, tax control, economic integration.
 
Publisher Vietnam National University, Hanoi
 
Date 2015-12-15
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://js.vnu.edu.vn/EAB/article/view/337
 
Source VNU Journal of Science: Economics and Business; Vol 31 No 5E
Chuyên san Kinh tế và Kinh doanh; Vol 31 No 5E
2588-1108
2615-9287
 
Language eng
 
Relation https://js.vnu.edu.vn/EAB/article/view/337/319
 
Rights Copyright (c) 2015 VNU Journal of Science: Economics and Bussiness