| Author | Truong Chi Trung |
| Call Number | AIT RSPR no.IEMBA SM-02-01 |
| Subject(s) | Taxation--Vietnam
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| Note | A research study submitted in partial fulfillment of the requirements for the degree of Executive Master of Business Administration, School of Management |
| Publisher | Asian Institute of Technology |
| Series Statement | Research studies project report ; no. IEMBA SM-02-01 |
| Abstract | In any society, tax is always financial instrument to collect state revenue to meet the requirement of state budget expenditure. During the period of centrally planed economy, the Vietnamese economy can be divided into two main economic sectors. The first one is state owned enterprise sector and the latter is cooperative sector. The taxation was not considered important and the tax revenue was very limited. In recent years, the Vietnam economy has been changing toward the market economy. This trend opens up the opportunities but also creates threats for taxation. The tax revenue has expanded and increased. The taxation has become complex and tax collection has faced many difficulties. This research study aims at analyzing external environment including economic factors, political, legal, social and cultural factors; the analyzing of influential groups including government and other agencies, taxpayers, professional organization and international organization in order to identify opportunities and threats. Furthermore, this research also scans the current tax system and performance including tax policy system, tax administration system, the current performance of tax system to determine strengths and weaknesses of tax system |
| Year | 2002 |
| Corresponding Series Added Entry | Asian Institute of Technology. Research studies project report ; no. IEMBA SM-02-01 |
| Type | Research Study Project Report (RSPR) |
| School | School of Management (SOM) |
| Department | Other Field of Studies (No Department) |
| Academic Program/FoS | Master of Business Administration (MBA) (Publication code=SM) |
| Chairperson(s) | Swierczek, Fredric William; |
| Examination Committee(s) | Do Ba Khang;Bechter, Clemens; |
| Scholarship Donor(s) | General Taxation Department Socialist Republic of Vietnam; |
| Degree | Research Studies Project Report (M. B.A.) - Asian Institute of Technology, 2002 |