Proceedings of the 6th Annual International Conference on Social Science and Contemporary Humanity Development (SSCHD 2020) 2021
DOI: 10.2991/assehr.k.210121.090
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Legal Regulations to Tax Administration in Vietnam: Changes and Improvements

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 c… Show more

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