So sanh cdu true thue cua Viet Nam va cua cac nudc ASEAN: mot so goi md chinh sach
PHAM SY AN
NGUYEN V 6 KHANH VIET
dphdn tich cdu tnic thue ciia Viet Nam vd so sdnh vdi nhom niidc ASEAN, bdi viei diia ra mgt sdddnh gid sd bg vd gdi md chinh sdch thue cho Viet Nam trong giai dogn tdi.
TU k h d a : cdu true thue, chinh sdch thue, ASEAN, Viet Nam.
(MYS) va Inddnexia (IDN) nhinh hdn. Dieu nay phu hdp vdi xu hUdng chung cua tdan the' gidi khi d cac nUdc p h a t trien, ddng gop tU thue trUc thu cao hdn t h u e gian thu. Cac nfidc dang phat trien cd ngudn t h u thue gian t h u cao hdn do viec q u a n Iy t h u e gian t h u it phUc tap hdn thue trUc thu, p h u hdp vdi he tho'ng thue' con dang p h a t trien d cac qud'c gia 1. Cu c a u t h u e ciia c a c nvtdc t r o n g
ASEAN
Cd ca'u thue' cua cac nUdc ASEAN t a p trung chu yeu vao thue gian thu, vdi 2 ca'u phdn chinh la thue danh vao hang hda - dich vu (GS) va thue' xua't nhap khau (ngoai ra con cac loai thue khac) (hinh 1). Chi cd 3 nUdc CO ngudn thu tfi thue trUc thu cao hdn
la Singapore (SGP) cao ga'p doi, Malaixia nay (Tanzi va Zee, 2001).
HINH 1: Ty t r o n g t h u c a c loai t h u e d c a c nUdc A S E A N (% G D P )
U I X I I
3Thuf h,}iirh6.i (Jicliyij Nguon ICTD Government Revenue Dalaset 2016 va tinh loan cua tac gia.
Thu t a thue' gian thu d cac nu6c ASEAN Mot d i l u khac co t h i n h a n tha'y la t h u tii ciinB CO xu hudng giam dan, trti 2 ngoai le la t h u i xuat n h a p khSu co xu h u a n g ngay cang Lao (LAO) va Campuchia (KHM). Bii dSp cho ^
ph&n giant nay la p h i n tang len d & tii t h u i Pha„, Sy An, TS, NguySn Vo Khanh V,et, Vi6n Kinh danh vao hang hoa - dich vu. te' Viet Nam.
40 NgfiiSn cuv Kmh tBs6 6(469} - Thing 6/2017
So sinh cau true thue
giam b h a u bet cac nUdc ASEAN. Vdi viec cac qud'c td thi day la dieu d l bieu. Thu tfi thue' qudc gia ngay cang ky ke't va gia n h a p nhidu xudt nhdp khdu chi con chid'm khdng tdi 2%
hdn cac hiep dinh thUdng mai khi hdi n h a p GDP b cac nUdc ASEIAN.
HINH 2: Ty t r o n g c a c n g u d n t h u t r o n g t h u e trUc t h u d c a c nvtdc ASEAN (% GDP)
; ffi S S S g 1 S S g S S _
£ S £ S Thu5 :hu nh§p, Igi nhujn v^ Ipi ti>c -
— Thu^ ;hu nh^p doanh nghi§p - Thue Tii sSn
-Thue thu nh5pc5 nhSn
Ngudn: ICTD Government Revenue Dataset 2016 va tinh toan cua tac gia.
Trong cd ca'u thue' true thu (hinh 2), thue' danh vao thu nhap, Idi nhuan va Id tfic chie'm ty trong cao nha't. Thu tfi thue thu nhap ca nhan cua cac nUdc ASEAN chie'm ty trong tha'p (dudi 3%). Trong khi dd thue tai san dong gop khdng dang ke.
Ve cd ca'u thue gian t h u (hinh 3), thue' tieu HINH 3: Ty t r o n g c a c n g u d n t h u t r o n g
diing va thue xuat nhap khdu dong gdp chu yeii vao ngudn thu. Thue tieu thu dac biet chiem ty le thap hdn. Mot dieu dang lUu y la trong khi ngudn thu tU thue' tieu thu dac biet giam dan b cac nudc Malaixia, Phihppin (PHIL), Xingapo (nhom ASEAN 4) thi ngUdc lai, tang d Campuchia, Lao, Viet Nam (VNM) (nhom CLMV).
t h u e g i a n t h u of c a c nUdc ASEAN {% GDP)
"Thue har-R hoa - djch vy, long s
• Thu§ tieu thu dac biet
• Thue leu dung
;ual nh3p khau Nguon: ICTD Government Revenue Dataset 2016va tfnh toan cua tac e
Nghien cuv Kmh te'sd6(469) - Thing 6/2017
So sanh cdu true thue ...
Tom lai, cd ca'u ngudn t h u cua cac nUdc ASEAN the hien dUdc mot phdn nao trinh do phat trien gifia cac qudc gia khi hdu het deu cd ty trong thue' gian t h u cao hdn thue tnic thu (ngoai trfi Xingapo, Malaixia va Inddnexia).
Xu hudng giam ddn t h u thue tfi boat dong xua't nhap khau efing phu hdp vdi qua trinh hdi nhap quo'c te.
2. C h i n h s a c h t h u e c u a V i e t N a m : so s a n h vdi c a c nxidc ASEAN 2.1. Chinh sdch thue cua Viet Nam Ke tfi sau Ddi mdi n a m 1986, Viet Nam da trai qua 2 giai doan cai each he thdng thue.
Giai doan dau tien bat ddu nam 1990 vdi thay ddi Idn nha't la tho'ng nhat cac loai thue' ap dung cho khu vuc qud'c doanh, ngoai qud'c doanh va ndng nghiep, gdp t h a n h cacloai t h u e chu ye'u va c h u a n hoa hdn^ do la t h u e
doanh t h u va thud' Idi n h u a n . Giai doan 2 bdt dau tfi n a m 1998, sau khi t h a m gia Hiep dinh ThUdng mai t u do ASEAN (1996) vdi viec ap dung thue' gia t r i gia t a n g va thue t h u n h a p doanh nghiep. De'n hien tai, cd cau thue' tiep tuc t h a y ddi, bao gdm cac loai thue nhu thue' tai nguyen, t h u e t h u n h a p ca nhan, thue tieu t h u dac biet, t h u e xua't k h a u , nhap khau, va mot vai loai thue', phi va le phi nho khac; cung vdi dd la sU giam thieu cac thu tuc h a n h chinh trong linh vUc thue'. Tinh den bet n a m 2015, linh vUc t h u e chi cdn 385 thu tuc h a n h chinh. Khao s a t cua VCCI nam 2014 ciing cho tha'y cd hdn 7 1 % doanh nghiep dUdc hdi hai long vdi cai each t h u tuc hanh chinh thue (nam 2016 la 75%) va 92% doanh nghiep cho rdng cac quy dinh ve thue' da co chuyen bien tich cUc treng 5 n a m gdn nha't (VCCI, 2015; VCCI, 2017).
HINH 4: Cd c a u t h u m o t so' loai t h u e ' t r o n g td'ng t h u t h u e (%)
l O O o o % 8 0 0 0 % GO.OO%
• 4 0 . 0 0 % 2 0 . 0 0 %
o.oo%
lllllllllllllll l '^-' r
|"|-i y i i i i • mn jMI i
Dn ng
2001 2002 2003 2004 2005 2006 2007 2008 2O09 2010 2 0 1 1 2 0 1 2 2 0 1 3 2 0 1 4 2015 T h u tu- hoat d p n g x u ^ t khSu, n
-y Thu tCr dau tho
• C a c k h o a n thu v 4 n h ^ <3at nuThuethu n h a p c a nhan S T h u e t h u nhgp doanh n g h i f p
h^lp khSu
Nguon: MOF va ti'nh toan cua tac gia.
Viet Nam da tham gia hoi nhap ngay cang sau rong v6i nhieu doi tac tren the gi6i nhu tham gia Khu vuc tu do thuong mai ASEAN (AFTA) nam 1996, ky Hiep dinh Thuang mai song phuang vfli Hoa Ky (BTA) nam 2001, gia nhap To chijc Thuong mai the gidi (WTO) nam 2007 va cac hiep dinh song phuang, da phuong khac. Dieu nay d i n den viec cac rao can thue quan va phi thue quan din duoc g3 bo. Do vay nguon thu tit hoat dong xuat nhap
k h a u cung giam theo (tii 21,79% nSra 2001 xuong con 16,59% n a m 2015). Thu til dau tho da giam m a n h , tit miic chiem 24,82% nSm 2001 xuong chi con 6,32% tdng t h u t h u e n j m 2015. Ciing vdi giam su le thuoc vao dau tho la t i n g sU dong gop ciia nguon t h u trong nudc, cu t h e la t h u e t h u n h i p ca n h a n va thu n h a p doanh nghiep (hinh 4).
Mot van de con h a n che la nguon thu tii dat va tai san g i n lien tren dat a Viet Nam
42 NghiSn cOu Kinh tBs6 6(469) - Thing 6/20(7
So sanh cau trQc thue
cdn qua tha'p, chUa dap Ung dUdc vai trd la ngudn t h u chinh va d'n dinh, trong khi doi vdi cac nudc, day la ngudn t h u n g a n sach quan trong (Bahl va Martinez-Vazquez, 2008; McCluskey va F r a n z s e n , 2013).
Thu t u doanh nghiep n h a nUdc vdn chiem ty trpng Idn t r o n g tong t h u t h u e (hinh 5). De'n n a m 2015 ty trong n a y t h a y dd'i khdng dang ke so vdi n a m 2001 mac du da CO thdi gian sut giam m a n h (2001-2007).
HINH 5: Ctf c a u t h u k h u vUc
Trong qua t r i n h chuyen ddi sang n e n kinh te' thi trudng, k h u vUc ngoai qudc doanh ngay cang ddng vai trd q u a n trong khi ty trong ddng gdp ngay cang tang. Tuy nhien trong gian doan gdn day dong gdp cua k h u vUc n a y cd da'u hieu chUng lai (2012-2015).
Khu vuc doanh nghiep cd vd'n dau t u nUdc ngoai, t u y d a t dUdc n h i e u Uu dai n h u n g ddng gdp vao ngan sach cung tUdng dUdng n h u k h u vUc tU n h a n .
d o a n h n g h i e p (% t o n g t h u t h u e )
2001 2002 2003 2004 2O05 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 r- 1 Thu ti> doanh nghiep nha nu'd'c
Thu tCi' doanh nghiep co i/6n dau tu' nu-dc ngoai
• ••••'• Tliu tif khuvLTc san xuat, kinh doanh, dich uu dich vu ngoai quoc doanh
Nguon: MOF va lmh toan ciia lac gia.
Tom lai, sU t h a y ddi cd ca'u t h u e tai Viet Nam bao gom 3 dac trUng sau day: (i) giam sU le thuoc vao t h u n h a p tU dau thd va thue xua't, n h a p k h a u ; (ii) t a n g ty trong t h u tu nguon k h u vUc ngoai quo'c doanh trong tong thu; va (iii) t a n g ty trong t h u t h u e true thu.
2.2. So sdnh vdi cdc niidc ASEAN TU nam 2009, nhdm Ung pho vdi cuoc khung hoang tai chinh va suy thoai kinh te toan cau 2008-2009, Chinh phii chu trUdng kich cau dau tU va tieu dung, ngan chan suy giam kinh te, thao gd kho k h a n dd'i vdi doanh nghiep, the hien qua 2 van ban la Quyet dinh so 16/2009/QD-TTg ngay 21-01-2009 va
Quyet dinh sd 58/2009/QD-TTg ngay 16-4- 2009 quy dinh viec giam thue gia tri gia tang va giam mot so'loai phi. Den giai doan 2011- 2013, hang loat cac giai phap nhdm thao gd khd khan, ho trd thi trUdng ciia Chinh phu dUdc dUa ra, trong do cd chinh sach thue, dac biet !a viec ban h a n h Chien lUdc cai each he tho'ng thue Viet Nam trong giai doan tdi nam 2020 (Quyet dinh sd 732/QD-TTg ngay 17-5- 2011). Vdi nhiing no lUc cai each lien tuc, ty le thu thue cua Viet Nam da co su sut giam ro ret. Neu so v6i cac nUdc trong khu vuc thi ty le nay van con cao, tuy nhien xet trong boi canh tinh hinh ngan sach ngay cang kho khan va nd cdng hen tuc tang cao nhU hien
Nghien cOV Kmh tesd6(469j - Thing 6/2017 43
So sinh cau true thui'
tai, nhiing n6 luc ciia nganh thue la ri't dang ghi nhan (hinh 6).
HINH 6: Ty le thu thue, phi/GDP cua Viet Nam va mot so niiflc trong khu v\ie giai doan 2007-2015 (%)
30.0
25.0
2 0 0
15.0 l O O
5.0
0.0
--- -
- ^ . v ^
^-^-:""-«---i:ij3=^ies:=i^ii^^
: = — — = ~ - ^ ~ - = - - - ^ ^ '
— ._ . . . ,^ -. -
2007 2008 2009 2010 2 0 1 1 2012 2 0 1 3 2014 2015
^ ^ . Viet Nam Th^i Lan — ^ ^ — U o ^ ^ = ^ ^ Cdmpuchia Indonexla m —Philippin , _ _ _ .Malaixia
Ngudn: WB, Trading Economics, The Hentage Foundation, GSO, MOF va tinh toan ciia tac gia.
HINH 7: Ty trong t h u e gia tri gia t a n g t r o n g t o n g t h u t h u e m o t s o nUdc (%)
40.00%
35.00%
30.00%
25.00%
20.00%
15.00%
10.00%
5.00%
o.oo%
. ' ^ ^ • y
\
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 Indonexla Philippin , '—Xingapo
— - Thai Lan Viet Nam
Nguon. Minisny of Finance of Republic of Imloncsla, MOF, OECD.Slat va tinh loan ciia tiic gia.
Thu tii thue gia tri gia tang cila Viet (hinh 7). Nguyen nhan la do tiJ nSm 2009 Nam d mile rat thap trong khu viJc, tii nam tJa c6 nhieu van ban iJutJc Chi'nh phu ban 2009 tro lai day con co xu huflng giam d&n hanh nham miln giam thue va thue gia tri
44 NghiSn ctAj Kinh (es6 6(469) • Thing 6/2017
So sanh cau true thue ,
gia t a n g la mot s^c t h u e dUdc m i l n giam ra't n h i e u .
HINH 8: Ty t r o n g t h u e t h u n h a p c a n h a n t r o n g t o n g t h u t h u e m o t so nUcTc (%)
2001 2002 2003 2O04 200S 2006 2007 2008 2009 2010 2011 2012 2013 2014
" Philippin - V i e t Nam
• Xingapo
Ngudn: Ministry of Finance Malaysia, MOF, OECD.Stal va tinh toan cua tac gia.
HINH 9: Ty t r o n g t h u e t h u n h a p d o a n h n g h i e p t r o n g t o n g t h u t h u e m o t so' nUdc (%) 60.00%
50.009&
40.00%
30.0056 20.0056 io.oo%
o.oo%
2001 2002 2003 2O04 2005 2O06 2007 200S 2009 2010 2011 2012 2013 2014 ' - - - Haiaixia • ... Phiiippin — — Xingapo
Nguon. Ministry of Finance Malaysia, MOF, OECD.Stat va ti'nh toan cua tac gia.
Xingapo, Malaixia la cac nUdc co t h u nhap cao va trung binh cao, ty trong dong gop cua thue thu nhap ca n h a n trong tdng thu thue ciing cao hdn cac nu6c khac (hinh 8). Dieu nay ciing ly giai tai sao ty le dong gop ciia thue true thu d 2 nUdc nay cao hdn thue gian thu nhu da phan tich c) tren. NgUdc lai. Thai Lan CO ty le dong gop ciia thue gian thu cao hdn, cung vdi do la dong gop cua thue thu nhap ca nhan trong tong thu thue tha'p hdn.
Viet Nam cung tUdng tu nhu Thai Lan, nhUng lai cf mUc tha'p hdn. Tuy nhien, viec sdc thue nay cd xu hu6ng gia tang ty trong dong gop trong nhUng n a m gan day la mot tin hieu tot, cho tha'y hu6ng di dung dan ciia cong cuoc cai each thue.
Ve ty trong dong gop cua thue thu nhap doanh nghiep, Xingapo lai la nUdc c6 ty le tha'p va dang giam dan (hinh 9). Dieu nay rat de ly giai khi Xingapo la nUdc co thue sua't thue thu
Nghien cuv Kinh te so 6(469) - Thing 6/2017 45
So sanh cau true thue
nhap doanh nghiep tha'p nha't trong khu vUc.
Doi v6i Viet Nam, ngUdc lai ty le nay ra't cao va CO xu hudng gia tang, day la dieu kha kho hieu khi thue sua't cua Viet Nam trong giai doan vUa qua n&m trong xu the chung cua khu vuc la hen tuc giam.
3. C h i n h s a c h t h u e v a t a n g trUdfng k i n h t e : d a n h gia sU b o v a gUi md c h i n h s a c h
Johansson va cong sU (2008) phan tich tac dong ciia ca'u tnic thue den tang trUcing kinh te tai cac nUdc OECD cho tha'y thue thu nhap doanh nghiep c6 hai cho tang trUcing kinh te nha't, sau do la thue thu nhap ca nhan va cuoi cung la thue tieu dung. Thue danh vao ba't dong san co it tac dong nha't den tang tru6ng.
Cai each thue hUdng tdi tang trUcfng la sU dich chuyen phan cd sci doanh thu tU thue thu nhap sang thue it nieo mo hdn nhU thue danh vao ba't dong san hay tieu dung.
Acosta-Ormaechea va Yoo (2012) nghien cUu moi quan he giUa thay ddi trong ca'u tnic thue va tang trUcfng kinh te. Cac tac gia sii dung cd sd dU lieu bao quat nhieu quo'c gia vdi cac mUc thu nhap khac nhau, cu the, c6 69 quo'c gia trong cd sd dU Ueu v6i 20 nam quan sat tong thu nhap thue cho giai doan 1970- 2009, 21 nu6c thu nhap cao, 23 nUdc thu nhap trung binh va 25 nu6c thu nhap tha'p. Cac tac gia phat hien ra rang, tang thue thu nhap trong khi giam thue tieu dung va thue tai san tUdng Ung vdi tang trUcing kinh te cham hdn trong mot khoang thdi gian dai. Nghien cUu nit ra mot so' ke't luan sau: thd nhdt, trong so' thue thu nhap, dong gop an sinh xa hoi va thue thu nhap ca nhan co moi tUdng quan ngUdc chieu manh hdn so vdi tang trUdng hdn la thue thu nhap doanh nghiep; thii hai, mot s\i. dich chuyen tU thue thu nhap sang thue tai san CO moi quan he thuan chieu m.anh v6i tang trUdng kinh te; thd ba, mot su giam trong thue thu nhap trong khi tang thue gia tri gia tang va thue ban hang tUdng Ung vdi tang tru6ng nhanh hdn,
Ramot va Ichihashi (2012) phan tich tac dong cua ca'u tnic thue den tang trUcing kinh
te va ba't bmh d i n g t h u n h a p cho 65 quoc gia trong giai doan 1970-2006. Lien quan den tang truSng kinh te, nghien cUu cua cac tac gia cho tha'y thue t h u n h a p doanh nghiep co hai cho tang trUcing. Tuy nhien, thue thu nhap ca nhan khong co tac dong den t a n g t r U ^ g k i n h t e .
McNabb va LeMay-Boucher (2014) phan tich moi quan he giUa ca'u tnic thue va tang trUcing kinh te cho 100 nU6c - ca phat trien va dang phat trien - trong giai doan 1980-2010.
Nghien cUu p h a n tich tac ddng cua thay ddi trung tinh vdi doanh t h u trong ca'u tnic thue den tang truSng kinh te. Ket qua cho thay tang thue thu nhap, nha^t la thue t h u nhap ca nhan va dUdc bu dap b3i giam thue thUdng mai hay thue tieu dung c6 tac dong tieu ciJc de'n tang trUcing kinh te.
Sanzo, S. D., Bella, M., va Graziano, G. s,\i dung mo hinh VAR p h a n tich tac dong cua ca'u tnic thue den t a n g trUcfng kinh te cua 20 nUdc trong OECD cho giai doan 1970-2012. Nghien cUu cho tha'y thue tai san it cd tac dong gay hai nha't den tang truSng kinh te, trong khi do thue thu nhap va thue tieu dung tac dong tieu cue dang ke den tang trUdng kinh te.
Shinohara (2014) da khao sat nhiing phan tich thuc nghiem ve moi quan he giUa ca'u tnic thue va tang trUcfng kinh te. Cuoc khao sat cho tha'y mot so' ket luan dang luu y: thii nhdt, phan Idn nhiing nghien cUu cho tha'y ca'u tnic thue' CO tac dong den tang trUcfng kinh te; thU hai, khong phai luon cd moi quan he tieu cUc giiia thue thu n h a p (thue t h u nhap ca nhan, thue thu nhap doanh nghiep, ddng gdp an sinh xa hoi) va tang trUcing kinh te; thd ba, viec danh thue lam meo mo phan bd ngudn lUc co moi quan he tieu cUc vdi tang truSng kinh te;
thii tii, can cii vao tinh trung tinh trong ddanh thu thue, giam thue thu nhap va tang thue tieu dung va thue danh vao ba't dong san se thuc day tang trUcfng.
Cac nghien cUu cho trUdng hdp quo'c te, ca cho nhom nUdc phat trien va dang phat trien hau nhu tho'ng nhat ct n h a n dinh thue thu nhap doanh nghiep co tac dong tieu cue ddn
46 Nghien cdu Kmh iesS 6(469) • Thing 6/2017
So sanh c^u trire thue ...
tang tru&ig kinh tS', trong khi do thue tai san va thue tieu dung it cd tac dong tieu cue den tang trudng kinh te hdn. Trong mot so trUctng hdp, thue thu n h a p ca n h a n tac dpng ba't Idi che tang truSng.
TU phan tich ca'u t n i c thue va so sanh vdi nhdm nudc ASEAN, cd the thsty ca'u tnic thue cua Viet Nam co mot so' dac diem cd the tac dpng den tang trUcIng kinh te. Thd nhdt, thu t u dau tho dang cd xu hUdng giam vi gia dau thd' gidi hen tuc giam va nlim b mUc tha'p trong nhiing nam qua. Thd hai, thu tU boat dong xua't nhap khau cung co xu hudng giam vi qua trinh boi nhap kinh te quo'c te doi hoi phai giam thue xua't nhap khau, giam cac Idai phi thUdng mai de qua trinh giao thUdng thuan Idi. Hai Idai t h u nay giam se cd anh hUcfng nhat dinh den thu ngan sach. Va de bu dap vao xu hudng giam nay ddi hdi cd sU gia tang thue t ^ cac loai khac, tuy nhien, viec tang nay khdng dUdc gay hai cho tang trUdng cua nen kinh te. Thd ba, thue thu nhap ca nhan va thue thu nhap doanh nghiep tang. Su tang nay co sU gdp phan cua viec md rong cd sd thu thue. Tuy nhien, trong boi canh hoi nhap khu vUc dien ra manh me, khu vUc doanh nghiep trong nUdc gap nhieu kho khan thi viec giam thue sua't doi vdi cac doanh nghiep la can thiet. Thd tii, thu til da't va tai san gin hen vdi dat d Viet Nam tUdng ddi tha'p, trong khi viec tang loai thue nay - hau het cac nghien cUu chi ra — cd tac dpng it gay hai nha't den tang trudng kinh te.
TU cac cong trinh nghien cUu quo'c te va cac dac diem trong ca'u tnic thue cua Viet Nam, chung toi dKa ra 3 gdi md chinh sach nhu sau:
Thd nhdt, can thay doi ca'u tnic thu thue theo hudng giam dan ty trpng thu tU thue thu nhap doanh nghiep sang tang thu tU thue danh vao tai san, vao tieu dung. Su chuyen ddi nay se nang cao nang lUc canh tranh cho nen kinh te ndi chung va khu vuc doanh nghiep noi rieng.
Thd hai, de gia tang thu tU thue danh vao tai san, can ddn gian hda viec ke khai thdng tin tai san nha, da't; thUdng xuyen phoi hdp
vdi cd quan tai nguyen moi trUdng, xay dung cd sci du heu de trao doi va doi chieu thong tin ke khai cua ngUcfi dan, doanh nghiep. Ben canh do c£n c6 he so' dinh gia tai san tiem can vdi gia thi trUdng va dUdc r a soat dieu chinh dinh ky khi thi trUdng co bie'n dpng, dac biet la d cac do thi 16n n h u H a Npi va Thanh pho' Hd Chi Minh. Dieu nay nham t a n g ty trpng ngudn t h u tix n h a da't.
Thd ba, doi v6i thue t h u nhap doanh nghiep can giam cac Uu dai dau tu, de tao ceng bang giUa ddanh nghiep trdng nudc va ddanh nghiepnUdc ngoai. Giam dan ty le thue doi vdi cac doanh nghiep./.
TAI LIEU THAM KHAO
1. Acosta-Omiaechea, S. va Yoo, J. (2012). Tax Compxjsition and Growth; A &oad Cross-Country Perspective, IMF Working Paper WP/12/257, Intemational Monetary Fund.
2. Bah], R.W. va Martinez-Vazquez, J. (2008), The Determinants of Revenue Performance in Bahl, R.W., Martinez-Vazquez, J. vk Youngman, J.M., Making the Property Tax Work: Experiences in Developing and Transitional Countries, Cambridge: Lincoln Instihite of Land Policy.
3. Johansson, A, Heady, C , Arnold, J., Biys, B., va Vartia, L. (2008), Tax and Economic Growth, Working Paper No. 620, Economics Department, Organisation for Economic Co-operation and Development.
4 McOuskey, W.J, va Franzsen, R.C.D (2013), Property Taxes m Metropolitan Cities, In Bahl, R.W., Linn, J.F. va Wetzel, D.L. (eds.) Financing Metropolitan Governments in Developing Countries, Cambndge MA:
Lincoln Institute of Land Policy, 159-181.
5. McNabb, K. va UMay-Boucher, P. (2014), Tax Structures, Economic Growth and Development, Working Paper 22, The Intemational Centre for Tax and Development, Insutute of Development Studies.
6. Ramot, I.A.L. va Ichihashi, M. (2012), The Effects of Tax Structure on Economic Growth and Income Inequality, IDEC Discussion paper 2012, Hiroshima University, Japan.
7. Sanzo, S.D., Bella, M., va Graziano, G., Tax strucmre and economic growth: A panel cointegrated VAR analysis.
8. Shinohara, M. (2014), Tax Structure and Economic Growth: A Survey of Empirical Analyses, Discussion Paper No. 217, Instituteof Economic Research, Japan.
9. Tanzi, V, va Zee, H. (2001), Tax Policy for Developing Countnes, Economic Issues No. 27, IMF Publishing.
10. V C a (2015), Danh gia cai each thu mc hanh chinh thue': muc d6 hai long cua doanh nghiep nam 2014, Ha Noi.
11. V C a (2017), Danh gia cai each thu luc hanh ehmh thua'; mile d6 hai long cua doanh nghifip niim 2016, Ha N6i.
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