Journals Information
Advances in Economics and Business Vol. 7(5), pp. 185 - 193
DOI: 10.13189/aeb.2019.070502
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Individual Income Tax Revenue and Its Determinants: A Case Study in Vietnam
Than Thanh Son , Nguyen Huu Cung *
Hanoi University of Industry, Vietnam
ABSTRACT
Individual income tax revenue accounts for a high proportion of Vietnam's total tax revenues. The purpose of the article is to study the factors affecting individual income tax revenue in Vietnam. The findings show that there are three factors to be the strongest impact on the individual income tax revenue including GDP at current prices, individual income tax burden and inflation. Based on the empirical results, the article proposes some policy implications that can increase the individual income tax revenue without exceeding the people's endurance.
KEYWORDS
Tax, Tax Revenue, Individual Income, Individual Income Tax, Vietnam
Cite This Paper in IEEE or APA Citation Styles
(a). IEEE Format:
[1] Than Thanh Son , Nguyen Huu Cung , "Individual Income Tax Revenue and Its Determinants: A Case Study in Vietnam," Advances in Economics and Business, Vol. 7, No. 5, pp. 185 - 193, 2019. DOI: 10.13189/aeb.2019.070502.
(b). APA Format:
Than Thanh Son , Nguyen Huu Cung (2019). Individual Income Tax Revenue and Its Determinants: A Case Study in Vietnam. Advances in Economics and Business, 7(5), 185 - 193. DOI: 10.13189/aeb.2019.070502.