MOT SO BIEN PHAP NANG CAO HIEU QUA THU THUE d CHI c u e THUE QUAN TAN PHU, THANH PHO HO CHI MINH
Vo Thanh Tiing*
Chi cue Thue Qudn Tdn Phu. Thdnh pho Ho Chi Minh
Ngdy nhdn bdi: 12/05/2018. ngdy giri phdn biin. 11/06/2018. ngdy duyit ddng 30/08/2018
T^di viit phdn tich ba nhdn td tdc dgng t&i hieu qud thu thue ciia Chi cue Thue Qudn J-J Tdn Phu, Thdnh phd Hd Chi Minh, bao gom • quy dinh cua phdp lugt vi thue, ca quan qudn ly thue vd nguoi nop ihui. Trin co so do, ldc gid de xudt mot so bien phdp nhdm ndng cao hiiu qud thu thue cua Chi cue Thui Qudn Tdn Phii.
Tir khda: Thue, hieu qua thu thue, Chi cue Thul Qudn Tan Phii M f f d a u
Thue la nguon thu chu yeu eiia ngdn sdch nhd nudc va Id cdng cu dieu tiet vT md nen kinh te quoc dan. Chinb vi vdy, cac nhd kinh te, cac nhd quan ly ludn quan tam nghien ciiu ve ehinh sach thue eiia quoc gia ndi ehung vd ciia timg dja phuong noi rieng. Trpng tam ciia cdc nghien eiiu Id: Idm the ndo de chinh sdch thue dat duoc muc dich tao ngudn thu viing chac, ddm bdo can ddi thu chi ngan sdch Nhd nudc; ddng thdi gdp phdn phdt huy tac dung dieu tiet vT md nen kinh te, thuc hien cdng bang xa hdi.
Cdng tae thu thue tai Chi cue Thue Quan Tdn Phii, Thanh phd Hd Chi Minb da dat dupe mgt sd ket qua nhu cdng tdc qudn Iy thu thue timg budc dupe ehuyen mdn hda, phdt huy tot vai trd, trach nhiem eua cd nhan vd tap thi trong quan ly thu nop thue, dam bdo tinb cdng khai, ddn ehu... Tuy nhien, viec tt-6n thul, tranh thul, that thu dien ra ngay cdng tinh vi, phiic tap... Bai viet phdn tich cdc yeu td dnh hudng tdi hieu qua thu thue tai Chi cue Thul Qudn Tdn Phii, tir dd dua ra khuyin nghj eho CO quan thue nham ndng cao cao hieu qud Mung [email protected]
thu thue, gdp phan tang thu eho ngdn sach Nhd nudc.
1. Cff Sff ly thuyet va p h u o n g p h a p nghien ciiu
Nhieu nghien ciiu ciia cae tdc gid trong va ngoai nudc trudc day cung da de cap cdc yeu td tac dgng den hieu qud thu thue.
Nguyen Minh Ngpc (2011), Ludn an Tien sT Kinh te "G/a/ phdp day mgnh ung dung cdng nghe thong tin trong ngdnh thui a Viet Nam'" da luan giai su c§n thiet iing dung cdng nghe thdng tin trong qudn ly thue. Theo tac gid, day manh ung dung cdng nghe thdng tin trong qudn Iy thue la giai phap co ban nham nang eao hieu qud thu thue. Tren co sd dd, tac gid de xudt giai phdp img dung cdng nghe thdng tin nham cung cdp dich vu thue dien tir phuc vu ngudi nop thue (ddi thoai, hdi dap tryc tuyen qua mang Intemet, thyc hien cdc thu tue thue: ke khai, nop hd so hodn thue qua mang,..); thyc bien hoa don dien tir.
Nguyin Thj Thuy Duong (2011), Ludn dn Tien sT Kinh t l ''Qudn ly thue a Viet Nam trong
Vo Thanh Tiing. Mgt so bien phdp ...
dieu kien hdi nhdp kinh li qudc ti'" da phan tich va ddnh gia tac ddng eiia hpi nhdp kinh te qudc te den hieu qua thu thue d Viet Nam. Xu hudng tich cyc Id cam ket ciia Viet Nam trong thyc thi hien dai hda nganh thue, iing dung cac phuang phap qudn Iy hien dai nhu qudn ly nil ro, quan ly tudn thu, iing dung he thdng phdn mem nhdm ddnh gid va xae djnh doi tupng nii ro de thue hien kiem tra, kiem soat hieu qua...
la nhiing gidi phap co ban nhdm ndng cao bieu qua thu thue d Viet Nam.
Nguyen Thanh Trung (2017), Ludn an Tien sT Kinh te "Ca/ cdch qudn ly thue & Viet Nam" da phdn tfch vd de xuat mgt so giai phap cdi each qudn Iy thue nham ndng cao hieu qua thu thul d Viet Nam. Theo tae gid, de ndng eao hieu qua thu thue can: Cdi cdch td chiic bd may qudn Iy thue; giam sd gid nop thue phii hpp vdi thdng Ie qudc te; ap dung qudn Iy tudn thu trong qudn Iy thul; cai thien su hdi Idng cua ngudi nop thue; iing dung sau, rdng cdng nghe thong tin yong qudn Iy thue.
Theo Michael G. Silverman (2008), trong bdi cdnh hdi nhdp, tudn thii noi chung khdng chi gdi gpn yong viec chdp hdnh phap luat, phdp lenh va quy djnh, ma cdn Id mgt qua trinh phuc hpp lien quan den hdnh vi dao diic, co cau td chiic, cdng nghe va ky thuat quan trj nii ro. Hay ndi cdch khac, de gia tang tinh tuan tbii khdng chi sir dung cdc bien phdp nghiep 'vu, ky thuat nhu: thanh kiem ya thul vd xu phat, md cdn phai sii dung nbieu bien phdp mang tinh xa hdi. Do do, ngoai viec do miic dp tuan thii thue, edn phdi phan tich ro nhiing nhan td dnh hudng den miie dp tuan thii nhdm giiip co quan thue xdy dyng chiln lupc phat trien thich hpp.
Cd khd nhilu hpc gia da nghien ciiu v l cdc yiu to anh hudng din hieu qud thu thul
nhu: Henrik J. Kleven va cdng su (2010);
Allingham, Michael G va Agnar Sandmo (1972); Aim va cdng sy (1992); Beck, Paul J (I99I). Cae ket qua nghien ciru cho thay: (i) Viec thuc thi phdp luat thue nghiem ngat la mgt cdng eu hieu qud hem nhieu so vdi viec gidm thue sudt de chdng trdn thue; (ii) Ngudn lye ciia co quan thue se tdt hem, tiet kiem hon khi thyc hien kiem toan thue tren thdng tin bdo cdo cua ben tbiie ba; (iii) Thudng, phat va luan ly xa hdi; ket hpp cac yeu td kinh te, tdm Iy vd xd hgi hgc giiip ly gidi hdnh vi trung thyc ngudi nop thue; (iv) Rui ro trong qudn ly thue, quy trinh quan ly nii ro, trinh bay cac ky thuat quan ly nil ro dnh hudng den bieu qua thu thue.
Hinh 1: Mo hinh nghien cuu tham van
Nguon: tac gia xdy dung
Tren co sd phan tieh ly thuylt va k l thira kit qua nghien eiiu ftudc day, tdc gid da xay dung md hinh nghien ciiu nhu binh I.
Tong so thu thue (Y) = f ( X l ^ ^ ) Trong do: Y Id bien phu thugc (biln kit qua), va XI, X2, X3 la cac biln ddc lap (biln gidi thich).
XI Id Co quan quan ly thul (QL): Cdc chiic nang dupe thyc hien ddng bd, hieu qud, phll hpp tdt se Idm tdng tdng so thu thul va ngupc lai.
X2 la Quy djnh ciia pbap luat v l thue (QD):
Chinh saeh phdp luat ve thul ro rang, dn djnh, che tai dii manh thi tdng sd thu thul se cao va ngupc lai.
Nghien ciiu An So va Chau A. S6 9 - 2018 X3 Id Ngudi nop thul (NNT): Ngudi nop
thul bieu va ndm bdt kjp thdi cac nghTa vu ciia minb, cdc thu tuc thul gdp phan tang t6ng sd thu thul vd ngupc lai.
Phu-oTigphdp nghien edu Nghien eiiu so bd nhdm Idm ro cac nhdn td tdc dpng den hieu qud thu thue tai Cbi cue Thue Quan Tdn Phii. Tdc gia thyc hien tiep nghien ciiu so bd djnh lupng, thdng qua phuang phdp lay mdu thuan tien (phi xac sudt). Tdng sd phieu khdo sat phdt ra: 279 mdu, so mdu hpp Ie Id 250 mau, dupe khdo sat doi vdi cac ddi tupng den nop thue tai Chi cue Thul Qudn Tan Phii. Thai gian khdo sat tir 5/2016dln thdng 5/2017.
2. Ket qua nghien cihi
Qua phan tich kiem djnh Cronbach's Alpha\ md hinh gdm 03 thang do vd 22 bien dac tnmg.
Bang 1: Ket qua Idem dinh cac thang do
Bang 2: Ket qua kiem dinh KMO va BARTLETT
STT
1
2
3 4
Bien dac trimg
QLi, QL,, QL;, QLi, QLs, QL6, QL,, (07 biSn) QD,,QD2,QD3, QD4, QDs, QDs, QD,, (07bien) NNTi,NNT2, NNTs, (03 bien) HQi, HQ,, HQ3, HQ4, HQs, (05 bi^n)
Cronbach's Alpha cua thang do .851
.892
.728 .865
Nguon: Tir ket qua ph4n tich
1 i^j J „ tra do tin cay cua thang do tac gia xay dimg.
KMO va BARTLETT Kaiser-Meyer-Oll^in (Bien
phap lay mau) Bang thtr
nghiem ciia Bartlett
Approx. Chi- Square
Df Sig.
.697 5.249.078 591 .000 Nguon: Tir ket qua phdn tich Kit qua kiem djnh KMO (Kaiser-Meyer- Olkin)^ va Bartlett^ de do ludng su tuong tbich ciia mdu khdo sat (bdng 2).
Sau kbi loai nhirng bien quan sat cd trpng sd nhd ban 0.5, mo hinh nghien ciiu cdn lai 21 bien quan sat, trich thdnh 03 nhdm yeu td.
Cae gid trj Eigenvalues deu ldn ban I, trj sd phuong sai trich 77,9%. Dieu nay cd nghTa, 69,7% thay ddi cua 3 yiu to dupe giai thi'cb bdi 21 bien quan sat. Bien phu thugc sau khi xoay nhdm 1 nhdn td ed phuong sai trich 72,86% dat yeu edu.
Nhu vdy, qua cdc kiem dinh chat lupng thang do va cdc kiem dinh cua md binh EFA, CO 3 thang do dai dien cho eac yeu to dnh hudng tdi hieu qua thu thue tai Chi cue Thue Quan Tdn Phii, Thanh phd Ho Chi Minh.
D I xac djnh, do ludng vd danh gid miie do tac ddng ciia cdc yeu td anh hudng den hieu qud thu thue, nghien eiiu sii dung RA ddi vdi 3 yeu td vdo chay hdi quy bdng phuong phdp Enter nham danh gid miic do phll bpp cua md binh (bdng 3).
^ La chi so dirac dung de xem xet sir thich hgp ciia phan tich nhan to. Tri s6 KMO 1cm co y nghTa phan tich nhan to IA thich hop.
^ Day la mpt dai lirgng thong ke diing de xem x^t gia thuyet cac bien khong co tuong quan trong tong the
Vo Thanh Tiing. Mgt so biin phdp .
Bang 3: Banh gia mirc do phii hpp ciJa md hinh Model
1 R
.787"
R Square
.641 Adjust
edR Square
.618
Std. Error of the Estimate
.68823
Change Statistic R
Square Change
641 F Chan ge
52.2 17
dfl
5 df2
500 Sig.F Chan gs .000
Durbin- Watson
2.631 a. Predictors: (Constant), QL, QD, NNT
b. Dependent Variable. HQ Bang 4: He so hoi quy Model
1 (Constant)
QL QD NNT
Unstandardized Coefficients B 2.757
.092 .128 .430
Std.Error 1778 .072 .035 .047
Standardized Coefficients
Beta .916 .096 .054
T
-3.464 2.551 2.943 5.295
Sig-
.000 .015 .009 .000
Collinearity Statistic Tolerance
.137 .424 .541
VIF 1.319 2.360 1.847 a. Dependent Variable: HQ
Ngudn: Tir ket qud phan tich
Kiem dinh tuong quan timg phdn cua cac he sd boi quy, nhdm xem xet cae bien dgc lap tuong quan co y nghTa vdi bien phu thugc hay khdng? Tir ket qua chay md hinh (phdn Coefficients a), ta ed ket qud the hien d bang 4.
Sir dung kilm djnh gid trj thdng ke F bang phan tich ANVOA vd kiem djnh Spearman. Ket qua cho gid tri F = 52.217, gia tri Sig. rat nhd, cho thay mo hinh hdi quy bdi phii hpp vdi tap dii lieu vd cd thi sii dung dupe. Ket qud kiem djnh tuong quan tdt ca 3 biln QL, QD, NNT cd miie y ngbia (Sig.) nhd hon 5% nen ket ludn rdng phuong sai ciia phan du md hinh tren khdng thay ddi.
Sau kbi kiem djnh, phan tich nhdn tl kham phd va chay hdi quy bdi cho thdy md hinh xay dung phii hpp vdi dii lieu thu duoc vd ket qud cho thdy hieu qua thu thul tai Chi cue Thue Quan Tan Phii phu thudc vao 3 yiu
td la: CO quan qudn ly thue, eac quy djnh ciia phdp luat ve thue, ngudi nop thue. Trong do, yeu td CO quan quan Iy thue anh hudng nhilu nhdt, ke tiep la yeu td cac quy djnh cua phap ludt ve thue vd yeu td dnh hudng It nhdt la ngudi nop thue. Mat khac, khi kilm tra su vi pham cae gia djnh cdn thiet trong hdl quy bdi, thi hau bet cac gia djnh dlu dupe thoa man. Tir do, ta xdc djnh duoc phuang trinh hdi quy bp nhu sau:
Y = 0.916*QL + 0.096*QD + 0.054*NNT
3. Mot so bien phap de xuat Ket qua nghien ciru cho thdy, hieu qua trong cong tac thu thul bj tae ddng bdi cdc quy djnh cua phdp ludt ve thul, sy qudn ly ciia CO quan thue va ngudi nop thul. Dua tr^n ket qua nghien cuu vd quan sat thyc tl, tac
gia de xudt cae gpi y ehinh sach sau de tang thu cho ngan sach nha nudc:
Thu nhdt, hodn thiin phdp lugt vi thui Phat trien dich vu thul, dac biet Id dich vu thue tu. Djch vu t h u l bao gdm cd djch vu thue cdng va dich vu thul tu cd vai trd nang cao nhdn thiic, y thiic tuan thu phap ludt ciia NNT nhu: Tuyen truyin phap ludt giiip NNT biet dupe su hien hihi cua phap ludt thul; tap hudn, dao tao, bdi duong ve phdp ludt thue giiip NNT cd the hieu diing ve thue va cdc quy djnh ciia pbap ludt thul; ho trp NNT thong qua cdc hudng dan c a bdn ve thue giiip NNT cd the lam diing quy djnh; tu van ve thue giiip NNT gidi quyet vudng mdc, cdc nghiep vu tinh thue; dai Iy thue giiip NNT chu ddng ban trong chap hanh phap ludt thue thdng qua viec thay mat NNT thuc hien cdc thu tuc ve thue... Do vay, de ndng cao hieu qud thu thue, dac biet Id tao dieu kien thuan lpi giiip NNT tudn thii phdp luat ve thue thi phdt trien dich vu thue Id mdt trong nhung giai phap tdt.
Npi dung chinb sdch thue gia trj gia tang (GTGT) kbi ban hdnh siia ddi phdi dupe nghien ciiu ky, quy dinh cu the Idm ca sd phdp Iy cho viec thuc hien dupe ro rang, thdng nhdt, theo do chi nen cdn 2 miic thue sudt Id 0% cho xudt khau vd 5% cho tieu thy ngi dia. Nen dp dung mdt phuang phdp ke khai thul GTGT.
Ndi dung Ludt Thue thu nhap doanh nghiep cdn ling ghep nhilu cbinh sdch xa hpi, nhilu miic mien, giam thul gay khd khan trong qua trinh quan ly thue, ciing nhu de phat sinh tieu cucj thdng ddng giira cdng chirc thul vdi ngudi nop thue.
Viec quy djnh gidm trir gia canh theo miic tuyet ddi nhu hien nay se khdng khuyin
khich ngudi tieu diing yeu eau ngudi ban xudt boa don kbi mua hdng hoa, dich vu.
Trong khi viec qudn Iy doanh thu ciia ngudi nop thue phu thudc vao vice xudt hda don diing vd ke kliai thue day du. Do dd, theo tdc gid, ngodi miic gidm trir gia cdnh neu cd cdc khodn chi vupt mdt nguong (vi du: 9.000.000 ddng) tbi se dupe trir cdc khodn nay vdo thu nhdp trudc khi tinh thue vdi dieu kien cd hda don minh chiing va thanh todn qua ngdn hang.
Thu hai. qudn ly thue tai co quan thue Co quan thue cdn cung cap djch vu cong true tuyen miic dp 4 eho NNT. Djch vu cdng tryc tuyen Id dich vu hdnh chinh cdng va cae djch vy khde ciia co quan nhd nudc dupe cung cap cho cdc td chiic, cd nhan tren mdi trudng mang intemet. Cd 4 miic do cung cap dich vy cdng tryc tuyen: Djch vu cdng tryc tuyen miic do 1: Id djch vy bao dam cung cdp day dli cae thong tin ve thu tuc hdnh chinb va cac van bdn cd lien quan quy djnh ve thii tuc hdnh chinh; Djch vu cdng tryc tuyen miic do 2: la djch vu cdng true tuyen miic dp I vd cho phep ngudi sir dung tai ve cdc mdu vdn bdn vd khai bdo de hodn thien hd so theo yeu cdu. Hd so sau khi hodn thien dupe giri true tiep hodc qua dudng buu dien den co quan, td cbiic cung cdp dich vu; Dich vy cdng tryc tuyen miic do 3: la dich vu cdng tryc tuyen miic do 2 va eho phep ngudi sir dung dien vd giii tryc tuyen eac mdu vdn bdn den ca quan, td chirc cung cap dich vu. Cdc giao djch trong qua trinh xir Iy hd so vd cung cap djch vu dupe thyc hien tren mdi trudng mang intemet. Viee thanh todn Ie phi (neu cd) vd nhdn ket qud dupe thyc hien tryc tilp tai ca quan, td chiic cung cdp djch vu; Djch vu cdng true tuyen miic do 4: Id djch vu cdng true tuyen miic do 3 vd cho phep ngudi sii
Vo Thanh Tiing. Mot so bienphdp ..
dung thanh todn Ie phi (neu cd) dupe thyc hien tryc tuyen. Viec tra ket qua cd the dupe thue hien true tuyin, giri tryc tiep hoac qua dudng buu dien den ngudi sir dung. Cdc thii tuc hdnh chinb thue can tap trung cung cap vd ndng cao chdt lupng dich vu gdm: Ho trp khai thue dien tir, nop thue dien tir, hodn thue dien tir, boa don dien tii.
Can dp dung phuang phdp quan Iy thue hien dai la quan Iy thue tren co sd du lieu thdng tin tong hpp va ky thuat quan Iy nii ro.
Day la phuang phdp qudn Iy thue dua tren ly thuyet xdc sudt vd phan ticb riii ro tren ca sd nhiing ngudn thdng tin ve ngudi nop thue, tir cdc chu the khac cd lien quan vd sy logic trong nhiing ngudn thdng tin dd de xac djnh ddi tupng "co vdn de" can phai tap trung quan Iy, giam sat. Phucmg phap quan Iy nay c6 uu diem vira dam bdo tinh khaeh quan trong viec xdc djnh cdc doi tupng can de mat tdi, vtra tao dp lyc ran de vd hinh doi vdi ngudi nop thue, tinb hieu qua trong qudn Iy thue dupe ndng cao, tiet kiem thdi gian, nhdn lyc, chi phi cho ca Nha nudc vd ngudi nop thue, ddn chu dupe md rgng; quyen va trach nhiem cua ngudi nop thue dupe tdn trgng va de cao.
Ddng thdi, can bd sung quy dinh khodn tien cham nop tinb tren sd tien thue thilu, hoac sd tien thue dupe hoan cao hon khong dupe tinh vao chi phi khi xdc djnh thu nhap tinh thue thu nhdp doanh nghiep.
Cdng tdc tuyen truyen h§ trp, khdng nhiing nhdm ndng cao y thiic trdch nhiem vd tinh tu giac tuan thu phdp ludt thul ciia ngudi nop thue, md cdn gdp phan thyc hien thdng lpi nhiem vu vd tao mdi quan he gdn kit giira CO quan thue va ngudi nop thue.
Thir ba, ddi v&i ngu&i nop thui
Dk gidm thilu thiet hai trong qua trinh boat ddng sdn xudt kinh doanh do cac sai sdt ve thue, ngudi nop thue cdn thudng xuyen cap nhat thdng tin cbinh sdch thue mdi thdng qua cdc kenh tu vdn tryc tiep tai eo quan thue, dien thoai, truy cap vdo website nganh thue, ty nghien eiiu tim bieu bode thue dich vu tu vdn thue.
Tu gidc chap hanh eac nghTa vu va thyc hien diing cac quyen theo quy dinh eua Luat Qudn ly thue. Khi phat sinh cac nghiep vu kinh te chua rd ve chinb sdch thue, ngudi nop thue nen nhd sy ho trp tu vdn tir ca quan thue, bet siic trdnh trudng hop da hodn thdnh cdc nghiep vu mdi tim hieu ve nghTa vu thue cua minh.
Kiem tra, thanh tra thue thuc chdt Id boat ddng kiem todn tuan thii trong ITnb vyc thue, thong qua boat ddng nay ngudi nop thue co dieu kien danh gid lai chat lupng khdng chi CLia bg phdn ke toan, ma cdn cd the danh gia dupe cdng viec ciia cdc bd phdn khde, nhu:
bd phdn td chiie nhdn sy qua viec kiem tra hd so cua ngudi lao ddng, bp phan mua hang qua viec kiem tra chiing tir ddu vdo, bd phan kinh doanh qua viec kiem tra doanh thu... Vi vdy, hd trp va hop tdc tdt vdi co quan thue trong cdng tac kiem tra ciing nhu ty giup minb chdn cbinh lai bd may hoat ddng.
Thu tu, phdt trien djch vu thue, dgc biet la dich vu thui lu
Djch vu thue bao gdm cd dich vy thue cdng vd dich vu thue tu cd vai trd ndng cao nhdn thiic, y thirc tuan thu phap luat thul cua NNT. Dieu ndy the hien d cdc khia canh;
Tuyen truyen phdp ludt thue giiip NNT bilt dupe su hien hiru eua phdp luat thul; Tap huan, dao tao, bdi duong ve phap ludt thul giup NNT CO the hieu diing ve thul vd cac
quy dinh eua phap ludt thul; Ho trp NNT thdng qua cdc hudng ddn co bdn v l thul giiip NNT cd the lam diing quy djnh; Tu vdn ve thue nhdm giiip NNT giai quylt cdc vudng mac, cac nghiep vy tinh thue phiic tap; Dai ly thue giiip NNT chu ddng hon trong chdp hanh phdp ludt thul thong qua viec thay mat NNT thuc hien cdc thu tyc v l thul. Theo dd, NNT sir dung dich vu dai ly thul ma khdng nhat thiet phdi tu xdc dinh nghTa vu thue vdi rat nhieu ngi dung mang tinh ky thuat chuyen ngdnh md khdng phai NNT ndo ciing co dii thdng tin, dii chuyen mdn, kinh nghiem de lam tot yeu cdu nay.
Nham tao dieu kien thudn lpi giiip NNT tuan tbii phap ludt thue thi phdt trien dich vu thue la mgt trong nhiing gidi phdp tdt. Djch vu thue cdng va djch vu thue tu deu ed nhirng diem manh, nhiing lpi the cd duoc tir vj tri, vai tro rieng ed eiia mdi loal. Cd nhieu cdch tiep can khac nhau de nhan xet ve tinb uu viet cung nhu ban ehe eua mdi loai djch vu thue de tir dd gdp phan djnh hudng phat trien dich vu thue. Tuy nhien, phat trien djch vu thue xem xet tir gdc dp Ipi ich cua NNT thdng qua viec sir dung djch vu thue trong qud trinh chdp hdnh phap ludt thue Id mdt each tiep can tdt. Tren quan diem nay, tdc gia cho rdng cdn thiet phdt trien song song djch vu thue tu va dich vy thue cdng, bdi le mdi loai djch vu mang lai nhiing Ipi ich khd ed the thay thi, loai trir nhau.
dua ra co moi quan he chat che vdi nhau. Do vay, de nang cao hieu qua thu thue, Chi cue Thul Quan Tan Phu can tien hanh dong bg cac bien phap tren nham tranh that thu thue tren dia ban, ddng thdi bao dam nguon thu cho ngan sach nha nudc dupe on djnh va tang trudng hang nam.
Tai lieu t h a m khao
1. Nguyen Thj Lan (2009), Cdc gidi phdp hgn ehe viec Iron thui vd trdnh thue cua cdc cdng ly da quoc gia hoat dong tren Idnh thd Viet Nam, Luan an Tien sTKinh te. Ha Ngi.
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6. Henrik J. Kleven, Martin B. Knudsen, Claus T Kreiner, Soren Pedersen, Emmanuel Saez (2010), "'Unwilling or unable to cheat?
evidence from a randomized tax audit experment in Denmark", Working Paper 15769.
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