Law on Personal Income Tax: Some inadequacies and recommendations

Authors

  • Vinh Hung Nguyen*

Keywords:

condition, exemptions and reductions, law, Personal Income Tax

Abstract

The rapid economic growth in Vietnam has had a great influence on Personal Income Tax Law (PIT Law). In particular, the provisions on family circumstance-based reductions of the PIT Law are superannuated with many shortcomings, which need to be studied, amended and supplemented in time to make these regulations more suitable to the current circumstances.

Classification number

5.5

Author Biography

Vinh Hung Nguyen*

School of Law, Vietnam National University, Hanoi

Downloads

Published

2020-04-25

Received: 25 February 2020; accepted: 2 April 2020

How to Cite

Nguyen Vinh Hung*. (2020). Law on Personal Income Tax: Some inadequacies and recommendations . Version B of Vietnam Journal of Science and Technology, 62(4). Retrieved from https://b.vjst.vn/index.php/ban_b/article/view/75

Issue

Vol. 62 No. 4 (2020): Volume 62 - Number 4 - April 2020

Section

Social Sciences and Humanities