Determinants of Revenue of Personal Income Tax in Vietnam

Nguyen Huu Cung (), Qi-shen Zhou and Hua Liu
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Nguyen Huu Cung: Huazhong University of Science and Technology
Qi-shen Zhou: China University of Geosciences
Hua Liu: Huazhong University of Science and Technology

A chapter in Proceedings of 2013 4th International Asia Conference on Industrial Engineering and Management Innovation (IEMI2013), 2014, pp 267-277 from Springer

Abstract: Abstract Revenue of personal income tax has been accounting for a higher and higher proportion in Vietnam’s total tax revenue. The purpose of this article is to combine some different methods to find the causes of this issue. The authors find that the growth rate of this tax depends on economic growth, perfection of tax law, professionalism of the tax authority system and some other factors. In which the increase of GDP/GDP per capita is the most important factor. In addition, the authors also find that the annual average burden of this tax in the applied period of the Ordinance is nearly 2.34 times lower than the applied period of the Law.

Keywords: Economic growth; Personal income tax; Tax collection; Tax burden (search for similar items in EconPapers)
Date: 2014
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DOI: 10.1007/978-3-642-40060-5_26

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