IDEAS home Printed from https://ideas.repec.org/a/jfr/bmr111/v3y2014i2p60-66.html
   My bibliography  Save this article

A Comparative Study on Individual Income Tax Burden of Vietnam and China

Author

Listed:
  • Cung Huu Nguyen
  • Hua Liu

Abstract

The individual income tax is one of the most important taxes in Vietnam and China, but determining its optimal burden is a difference in both two countries. The purpose of this paper is to analyze and compare the individual income tax burden between China and Vietnam. The findings show that Vietnam¡¯s burdens were higher than China during the period of 2002 - 2011. To come up with these findings, the authors use a combination of the descriptive and empirical method. The descriptive statistics method point out that the growth of Vietnams¡¯ GDP per capita and individual income tax revenue per capita was respectively 17.32% per year and 36.26% per year. These two indicators of China were 17.61% and 19.93%, respectively. The empirical method shows that Vietnam¡¯s GDP per capita increased 1 unit, the individual income tax revenue per capita would raise from 0.0126787 units to 0.0312373 units. In China, they were respectively from 0.0093344 units to 0.0180096 units.

Suggested Citation

  • Cung Huu Nguyen & Hua Liu, 2014. "A Comparative Study on Individual Income Tax Burden of Vietnam and China," Business and Management Research, Business and Management Research, Sciedu Press, vol. 3(2), pages 60-66, June.
    • Handle: RePEc:jfr:bmr111:v:3:y:2014:i:2:p:60-66
    as

    Download full text from publisher

    File URL: http://www.sciedupress.com/journal/index.php/bmr/article/download/4881/2862
    Download Restriction: no
    File URL: http://www.sciedupress.com/journal/index.php/bmr/article/view/4881
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Hai Anh La & Duc Anh Dang, 2018. "Income under-reporting and tax evasion: How they impact inequality in Vietnam," WIDER Working Paper Series 148, World Institute for Development Economic Research (UNU-WIDER).
    2. Hai Anh La & Duc Anh Dang, 2018. "Income under-reporting and tax evasion: How they impact inequality in Vietnam," WIDER Working Paper Series wp-2018-148, World Institute for Development Economic Research (UNU-WIDER).
    3. Nguyen Huu Cung & Than Thanh Son, 2020. "Determinants of Corporate Income Tax Revenue in Vietnam," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 10(1), pages 1-7.

    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:jfr:bmr111:v:3:y:2014:i:2:p:60-66. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Simon Lee (email available below). General contact details of provider: http://bmr.sciedupress.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.