Taxes, Electronic Taxation System in Vietnam: Literature Review

Author(s)

Thi Quyen Tran , Thi May Dang , Thi Nhung Truong ,

Download Full PDF Pages: 423-435 | Views: 418 | Downloads: 128 | DOI: 10.5281/zenodo.4991439

Volume 9 - October 2020 (10)

Abstract

The objective of this article is the theoretical basis system of taxation, the electronic tax system in Vietnam. On the basis of a theoretical overview, the study reviews the factors affecting the electronic tax system in Vietnam, including objective factors and subjective factors.

Keywords

Tax, tax system

References

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