1 AIT Asian Institute of Technology

Collection of personal imcome tax and social security contributions in Viet Nam : current issues and recommendations

AuthorDinh Nam Thang
NoteA project submitted in partial fulfillment of the requirements for the Degree of Master of Business Administration (Executive) in International Business – Management of Technology, School of Management
PublisherAsian Institute of Technology
AbstractIn Vietnam today, the business must declare obliged to withhold personal income tax with revenue contributions for social insurance is compulsory nature of workers is causing costly for businesses in the declaration obligations. Trends in administrative reform to reduce the time and effort for businesses is a matter of interest and boost the administrative reform in Vietnam at present. Within the scope of this essay, the author has taken the analysis of the burden of the business as to make the Government liable for, the risks to the implementation of ineffective management due to low compliance. Since then, the authors apply the knowledge of public financial management, conducted a survey of some typical enterprises to propose improvement plans and action plans to improve the collection efficiency personal income tax and social insurance revenues the tax agencies of Vietnam and the Vietnam Social Insurance, aims to integrate the management of earning a clue.
Year2012
TypeProject
SchoolSchool of Management (SOM)
DepartmentOther Field of Studies (No Department)
Academic Program/FoSMaster of Business Administration (Executive) in International Business - Management of Technology (VN/BKK))
Chairperson(s)Sununta Siengthai;
Examination Committee(s)Do Ba Khang;Supasith Chonglerttham;


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