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Determinants of Revenue of Personal Income Tax in Vietnam

In: Proceedings of 2013 4th International Asia Conference on Industrial Engineering and Management Innovation (IEMI2013)

Author

Listed:
  • Nguyen Huu Cung

    (Huazhong University of Science and Technology
    Hung Vuong University)

  • Qi-shen Zhou

    (China University of Geosciences)

  • Hua Liu

    (Huazhong University of Science and Technology)

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.

Suggested Citation

  • Nguyen Huu Cung & Qi-shen Zhou & Hua Liu, 2014. "Determinants of Revenue of Personal Income Tax in Vietnam," Springer Books, in: Ershi Qi & Jiang Shen & Runliang Dou (ed.), Proceedings of 2013 4th International Asia Conference on Industrial Engineering and Management Innovation (IEMI2013), edition 127, pages 267-277, Springer.
    • Handle: RePEc:spr:sprchp:978-3-642-40060-5_26
    DOI: 10.1007/978-3-642-40060-5_26
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