Legal Regulations to Tax Administration in Vietnam: Changes and Improvements

DOI

10.2991/assehr.k.210121.090How to use a DOI?

Keywords

Tax administration, Tax dispute, Vietnam, Regulation, Legal

Abstract

Taxation and tax administration are an essential part of ensuring a country’s stability and regular operation. The requirements for openness, transparency, modernity, reasonableness, and legitimacy poses challenges to the legislative, executive, and judiciary branches regarding taxation. This article analyzes the legal changes to taxation as a component of the administrative law associated with Vietnam’s legal context. The methods used aimed to clarify the research problem, including analysis, synthesis, and comparison. The article’s main research source is the Law on Tax Administration 2006 (called Law 2006) and the Law on Tax Administration 2019 (called Law 2019). This study confirms that progress has been seen in changes in tax administration regulations in Vietnam. Simultaneously, the law needs to consider two critical issues—the organization of tax administration agencies and tax disputes—when building a relationship between tax administration agencies and taxpayers.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Thi Kieu Oanh Vu
PY  - 2021
DA  - 2021/01/23
TI  - Legal Regulations to Tax Administration in Vietnam: Changes and Improvements
BT  - Proceedings of the 6th Annual International Conference on Social Science and Contemporary Humanity Development (SSCHD 2020)
PB  - Atlantis Press
SP  - 429
EP  - 433
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210121.090
DO  - 10.2991/assehr.k.210121.090
ID  - Vu2021
ER  -