1. New theoretical and academiccontributions

(1) The thesis has explained and clarified theoreticalissues related to VAT management for e-commerce activities and developed a setof indicators to evaluate the efficiency of VAT collection for this activity.

(2) The thesis stands on the perspective of aggregatesupply - aggregate demand in the economy to explain the level of VAT revenueloss in e-commerce activities. Accordingly, the study shows that, regardless ofthe way goods are supplied from manufacturers to consumers, traditional ore-commerce, the total amount of VAT collected is still guaranteed based on thequantity of goods consumed by the consumer. economy. This is the basis fordetermining the level of VAT revenue loss from e-commerce activities. In otherwords, this revenue loss level is the difference between the amount of VATreceivable from the amount of goods and provided and consumed services and the VATpayable tax amount of e-commerce transactions.

(3) The thesis points out that, the nature of VAT islevied on the selling price of goods and services, so when consumers buy goodsand services, they have paid tax, and the unit providing the goods and servicesis The subject is obliged to pay this tax to the state. Therefore, the loss ofVAT revenue from e-commerce may be due to the low awareness of taxpayers'compliance with tax obligations. Researching factors that affect VAT compliancebehavior of businesses generating e-commerce revenue is very important, inorder to find out the level of impact of the factors and propose solutions tofurther improve their tax compliance awareness.

(4) The thesis believesthat e-commerce or traditional commerce are both forms of business in theeconomy, so they need to be treated equally in fulfilling tax obligations. Onlywhen we create equality and ensure the contribution of these forms of businesswill we create a driving force for economic development and maximize the role oftax policy in general and VAT in particular.

2. New contributions on practicalassessment

(5) From the secondary data collected and primary datafrom the survey of tax officials and businesses that generate revenue frome-commerce activities, the study objectively analyzed the current situation.VAT management for e-commerce activities in Vietnam in the period 2016-2022,pointing out the achievements, limitations and causes in VAT management fore-commerce activities.

(6) Test and clarify factors affecting VAT compliancebehavior for businesses that generate revenue from e-commerce activities inVietnam. Assess the level of success and challenges in VAT management fore-commerce activities from tax officials.

(7) The thesis believes that to create conditions forall entities in the economy to participate in e-commerce business, movingtowards inclusive digital economic development in Vietnam. With the totalrevenue from VAT for e-commerce transactions of individuals and businesshouseholds in e-commerce not being large, it is necessary to consider the issueof VAT collection for these activities of business entities that areindividuals and households. family, will influence attitudes to encourage astrong transition to the digital economy, while e-commerce has a strongcatalytic role in this transition.

(8) Based on the viewpoints, goals, and orientationsto perfect VAT management for e-commerce activities and on the basis offorecasting e-commerce development in the coming period, combined withremaining issues and conclusions. As a result of regression model analysis, thethesis proposes 10 groups of solutions to improve VAT management policy forVietnam's e-commerce by 2030, with a vision to 2045 (according to the 10-year Socio-EconomicDevelopment Strategy from 2021 to 2030, vision to 2045).

3. Practical applicability and openissues that need further research

The research results of the thesis have, to a certainextent, provided scientific arguments that contribute to the formation of asmart tax service ecosystem, helping businesses, foreign suppliers and peopleeasily learn about clarify tax laws and make tax declaration, tax calculation,and tax payment convenient. Reduce compliance costs for taxpayers, help taxauthorities closely manage taxes, avoid tax profiteering and provide the bestutilities for people and businesses. From a direct perspective of VATmanagement for e-commerce activities, the research results of the thesis contributeto providing solutions to improve VAT management for e-commerce activities inthe direction of ensuring openness. , transparent, convenient for people andbusinesses operating e-commerce to fulfill tax obligations, fairness indevelopment, consistent with international practices, creating growth forrevenue and promoting economic development. sustainable economy.

Besides the results achieved, the thesis has not yetanalyzed the level of tax revenue loss on the household side as well as how taxcollection in the form of trading tax for e-commerce business households willimpact the promotion of e-commerce. promote e-commerce development and spreadin national digital economic growth. These are issues that are consideredsuggestions for further research on VAT for e-commerce activities in Vietnam./.