文章基本信息

标题：Individual Income Tax Revenue and Its Determinants: A Case Study in Vietnam
本地全文：下载
作者：Than Thanh Son ; Nguyen Huu Cung
期刊名称：Advances in Economics and Business
印刷版ISSN：2331-5059
电子版ISSN：2331-5075
出版年度：2019
卷号：7
期号：5
页码：185-193
DOI：10.13189/aeb.2019.070502
语种：English
出版社：Horizon Research Publishing
摘要：Individual income tax revenue accounts for a high proportion of Vietnam's total tax revenues. The purpose of the article is to study the factors affecting individual income tax revenue in Vietnam. The findings show that there are three factors to be the strongest impact on the individual income tax revenue including GDP at current prices, individual income tax burden and inflation. Based on the empirical results, the article proposes some policy implications that can increase the individual income tax revenue without exceeding the people's endurance.
关键词：Tax;Tax Revenue;Individual Income;Individual Income Tax;Vietnam