1. New theoretical and academiccontributions

(1) The thesis points out that the trend of worldeconomic integration forces income tax policy to need reform in the directionof: (i) Reasonable - ensuring state budget revenue; (ii) Scientific - strictadherence to economic principles; (iii) Appropriate - ensuring economic developmentgoals in each period and corresponding to the international context, along withthe international economic integration process of each country.

(2) The thesis shows that the integration trend forcescountries to reduce income tax rates (both corporate income tax (CIT) andpersonal income tax (PIT)) and the reduction in tax rates will maintain over along period of time, its manifestation in the present day is the policy ofGlobal Minimum Tax. For developing countries, in the short term, reducingincome tax rates can lead to a decrease in tangible revenue, but can increasethe tax base, by promoting investment, limiting transfer pricing...; In thelong term, reducing income tax rates will help countries attract investment forsustainable economic development.

(3) Propose a model of factors affecting income taxcompliance behavior to analyze and explore factors affecting income tax policy.

2. New contributions on practicalassessment

(4) Analysis of the current situation of Vietnam'sincome tax policy in the period 2016-2021 shows that Vietnam's income taxpolicy has approached international standards; Commitments from tradeagreements have a major influence on improving income tax policy and loweringVietnam's income tax collection level in the near future. At the same time, thecurrent situation of Vietnam's income tax policy also shows that there arestill loopholes that cause tax fraud to exist, causing loss of revenue for thestate budget from transfer pricing activities of FDI enterprises, economic linkagesand e-commerce transactions of businesses (an inevitable trend in theintegration process).

(5) Verifying the personal tax compliance behavior oftaxpayers shows that the factors Mandatory Standards, Personal Standards, andSense of Fairness have an impact on personal tax compliance behavior and affectefficiency. Implement income tax policy, which has a pervasive impact oninvestment in socio-economic development. At the same time, it points out thattaxpayers' awareness has a great influence on ensuring the implementation ofincome tax policy.

(6) The thesis points out that the contribution of FDIenterprises to the State Budget is less than the contribution of domesticenterprises, while incentives in the income tax policy are for this group of enterprises.higher, so it is necessary to ensure fairness in implementing tax obligationsbetween these two groups of businesses. On that basis, the thesis has proposedsolutions to improve incentives in corporate income tax policy, especiallyincentives for small and medium-sized enterprises.

(7) The trend of reducing income tax rates isobjectively inevitable in the context of extensive international integration,which can reduce state budget revenue. Therefore, the binding mechanism toimprove the social responsibility of businesses will be a source of socialreconstruction, reducing spending pressure on the state budget (offsetting thereduction in state budget revenue due to reduction of income tax rates) - inline with the trend of development of civilization in the world.

(8) Based on the viewpoints and goals of developingand perfecting income tax policy in the coming time and on the basis offorecasting the integration context, combined with remaining issues and modelanalysis results regression, the thesis proposes 07 groups of solutions toensure state budget revenue from Vietnam's income tax until 2030, with a visionto 2045 (according to the 10-year Socio-Economic Development Strategy2021-2030, vision looking to 2045).

3. Practical applicability and openissues that need further research

The research results of the thesis are usefulreference documents for teaching staff, scientists, researchers and students ineconomics in general and development economics in particular. At the same time,the research results of the thesis are also a scientific basis to help relevantagencies in policy development have a specific, comprehensive and well-foundedperspective to propose and implement implementation solutions. Income taxpolicy in the context of international economic integration is effective,ensuring state budget revenue for socio-economic development.

Besides the results achieved, the thesis has not yetdeeply analyzed the level of impact of the parties involved in the developmentand implementation of income tax policy, as well as the conduct of surveys on anational level. These are issues that are considered suggestions for researchon income tax policy in the next process of international economic integrationin Vietnam./.

Download:

Thesis summary