Tác giả:           Nguyễn Thúc Hương Giang
In trong:          Chuyên san Kinh tế và Kinh doanh
Số:                  Tập 31, Số 5, 2015, tr. 23-32
Ngôn ngữ:       Tiếng Anh
Từ khóa:        Tax penalties, tax evasion, tax avoidance, tax control, economic integration

Tóm tắt:       In the international integration, economic changes have had a strong influence on domestic and foreign enterprises in Vietnam regarding tax compliance. The more domestic and international activities occur, the more the enterprises have to take advantage of tax evasion and tax avoidance. By using historical methodologies, this paper tries to point out the shortcomings of the current regulations on tax penalties applied to enterprises in Vietnam and proposes orientation solutions. The research shows that as administrative sanctions change for international integration, criminal penalties therefore also change but not sufficiently. There is no distinction between criminal sanctions for taxpayers as individuals or as businesses. Tax law violations are sometimes the consequences of Vietnam’s economic integration, but yet to be specified. Otherwise, many regulations can not be executed because of conflict, or tax departments do not have enough capacity or conditions to implement the regulations. Solutions to further revise and complete the tax legislation on administrative and criminal penalties applied to enterprises in Vietnam are proposed in this article.

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