THUC DAY VIEC THlTC HIEN PHAP LUAT KINH DOANH CUA
DOANH NGHIEP d VIET NAM HIEN NAY
NGUYEN THI THU THUY
TOM TAT:
Thffc hien phap luat kinh doanh cua doanh nghiep dang la mdt van de dat ra hien nay bdi sff tac ddng nhieu mat cua nd dd'i vdi ddi sd'ng xa hdi. Thffc trang thffc hien phap luat kinh doanh cho tha'y nhu cau phai thuc day tinh chu ddng thffc hien phap luat kinh doanh cua doanh nghiep.
Bai viet tap trung phan tich cac ye'u to tac ddng de'n viec thffc hien phap luat kinh doanh cua doanh nghiep, tff dd dffa ra cac kie'n nghi hoan thien phap luat va cd che thffc bien phap luat kinh doanh d Viet Nam hien nay.
Keywords: Thffc hien phap luat, thffc hien phap luat kinh doanh, doanh nghiep.
1. Dat van d^
Doanh nghiep la mdt chu the cd sffc anh hffdng Idn trong xa hdi. Viec thffc hien phap luat cua doanh nghiep, cung cd nhffng tac ddng manh me de'n cac chu the khac trong xa hdi va sff phat trien cua kinh te - xa hdi.
Tuy nhien, thffc tien thffc hien nay cho thay, cac doanh nghiep chffa tich cffc thffc hien phap luat kinh doanh ma rd net nhat la trong cac linh vffc phap luat ve thue, mdi trffdng va lao ddng. Tinh trang doanh nghiep nd dong thue', trd'n tranh nghia vu ddng bao hiem xa hdi cho ngffdi lao ddng^, xa thai gay d nhilm mdi trffdng cdn xay ra vdi sd Iffdng Idn. Dieu dd dat ra nhu cau cd cac bien phap thuc day tinh tff giac trong thffc hien phap luat kinh doanh cua doanh nghiep.
2. Cac ye'u to' anh htfofng de'n viec thrfc hien phap luat cua doanh nghi$p
Cung nhff cac hien tffdng xa hdi khac, viec thffc hien phap luat kinh doanh cua doanh nghiep chiu
anh hffdng bdi nhieu ye'u to khac nhau. Cac yeu td' nay cd the' thuc day hoac kim ham viec thffc hien phap luat dd. Do vay, de thuc day viec thffc hien phap luat kinh doanh cua doanh nghiep can chu trong tang cffdng cac ye'u td' cd tac ddng tich cffc va ban che cac ye'u to cd tac ddng tieu cffc.
Yeu tothvC nhat Id Idi ich ciia doanh nghiep.
Day la ye'u td' quan trong nhat dd'i vdi m6i doanh nghiep bdi day chinh la muc tieu, la dong Iffc de doanh nghiep tham gia vao thi trffdng, thffc hien cac hanh vi kinh doanh. Chinh vi vay, yeu to nay cung tac ddng de'n viec thffc hien phap luat kinh doanh cua doanh nghiep.
Doanh nghiep se tan dung td'i da viec thffc hien phap luat dem lai Idi Ich cho minh nhff cac chinh sach miln giam thue, chinh sach thuc day dau ti/, ddng thdi han che viec thffc hien phap luat ma ket qua la anh hffdng de'n Idi ich cua doanh nghiep, nhff: nop thue, thffc hien trach nhiem vdi ngffdi lao ddng, bao ve mdi trffdng...
LUAT
Day la mdt ye'u td' then chd't anh hffdng de'n viec thffc bien phap luat kinh doanh cua doanh nghiep nhffng lai khd thay ddi bdi le Idi ich chinh la ly do cho sif tdn tai cua cac doanh nghiep (trff doanh nghiep xa bdi), do dd, viec sff dung cac ye'u td khac cd tac ddng tich cffc de'n viec thffc hien phap luat kinh doanh cua doanh nghiep se lam giam sff tac ddng tieu cffc tff ye'u td anh hffdng nay, hffdng de'n bao ve va phat trien cac Idi ich cua Nha nffdc va xa hdi, cung nhff cua cac chu the khac.
Yen to thii hai la chat liAfng cua he thong phdp luat kinh doanh.
Xay dffng phap luat la hoat ddng md hinh hda hien thffc xa hdi va nang len thanh cac quy tac xff sff chung dffdc dam bao bang sffc manh cua nha nffdc cdn thffc bien phap luat la dffa nhffng md hinh do vao cudc sd'ng. Chinh vi vay, chat Iffdng cua he thd'ng phap luat vdi y nghia la ke't qua cua qua trinh xay dffng phap luat cd tac ddng mang tinh quye't dinh de'n thffc hien phap luat ndi chung, viec thffc bien phap luat kinh doanh cua doanh nghiep ndi rieng.
Yeu to thit ba Id trinh dg y thiiCc phdp luat cua doanh nghiep.
Y thffc phap luat la tdng the nhffng quan diem, quan niem ve phap luat, la tinh cam va tam trang cua con ngffdi dd'i vdi phap luat^.
Ve mat cau true, y thffc phap luat bao gdm tam ly phap luat, he tff tffdng phap luat. Tam ly phap luat la tdng the nhffng cam xuc, tam trang, thai do, tinh cam cua con ngffdi dd'i vdi phap luat va cac bien tffdng phap ly khac, tam ly phap luat dffdc binh thanh d tffng ca nhan, tffng nhdm ngffdi, tffng giai cap tff sff anh hffdng cua phap luat, cua qua trinh dieu chinh xa hdi bang phap luat, cua qua trinh ap dung phap luat, thffc hien phap luaf*.
He tff tffdng phap luat la tdng the cac tff tffdng, hoc thuyet, trffdng phai ly luan, quan diem khoa hoc ve phap luat, ndi each khac, dd la nhan thffc, la sff hieu biet cua con ngffdi ve phap luat^.
Dd'i vdi viec thffc hien phap luat ndi chung va phap luat kinh doanh ndi rieng, sff tac ddng cua y thffc phap luat cd the' dffdc xem xet thdng qua sff tac ddng cua tffng bd phan cau thanh y thffc phap luat la he tff tffdng phap luat va tam ly phap luat.
He tff tffdng phap luat d cap do ca nhan va
nhdm dffdc hieu la nhffng suy nghi, nhan thffc, quan diem... ve phap luat. Sff nhan thffc nay cd the d nhieu cap do khac nhau, tffdng ffng vdi dd, y thffc thffc hien phap luat ndi chung va phap luat kinh doanh ndi rieng cung se khac nhau.
Vi du, cung vdi quy dinh ve viec ddng bao hiem cho ngffdi lao ddng, ne'u doanh nghiep khdng nam rd cac quy dinh cua phap luat thi cd the thffc hien khdng dung, khdng day du nghia vu cua minh; d mffc dd cao bdn, doanh nghiep nhan thffc dffdc quyen va nghia vu cua minh va ngffdi lao ddng cd the thffc hien dung, du cac quy dinh nay nhffng van cd the' chay y hoac trd'n tranh nghia vu de dffdc hffdng Idi tff dd; ne'u cd nhan thffc day du va toan dien ve quy dinh nay, doanh nghiep se nhan thffc dffdc viec trd'n tranh nghia vu nop bao hiem cho ngffdi lao ddng khdng chi anh hffdng trffc tie'p de'n quyen va Idi ich hdp phap cua ngffdi lao ddng, dan de'n tam ly chan nan, khdng tich cffc lao ddng san xua't cua ho, anh hffdng de'n nang sua't lao ddng cua doanh nghiep ma cdn nhan thffc dffdc hanh vi dd se anh hffdng xa'u de'n hinh anh doanh nghiep, anh hffdng de'n thffdng hieu cua doanh nghiep va trong trffdng hdp phap luat cd quy dinh, cd the anh hffdng trffc tie'p de'n Idi ich nhieu mat cua doanh nghiep do bi danh tha'p chi sd' tin cay.
Tam ly phap luat bao ham cac trang thai tam ly dd'i vdi phap luat nhff tdn trong, niem tin, mong mud'n... cua chu the. Tam ly phap luat chi phdi trffc tie'p qua trinh thi hanh phap luat cua chu the', la ye'u td' thuc day cac chu the Iffa chon va thffc hien hanh vi phap luat trong tffng hoan canh cu the.
Khi doanh nghiep cd sff tdn trong phap luat, doanh nghiep se tff giac, chu ddng thffc hien cac nghia vu ma phap luat quy dinh, kiem che' thffc hien cac hanh vi ma phap luat cam, ddng thdi, se cd y thffc thffc hien dung, du ma khdng phai la thffc hien mdt each dd'i phd, gffdng ep.
Niem tin vao phap luat, vao le cdng bang cung la mdt ye'u td quan trong trong viec thuc day thffc hien phap luat. Ne'u doanh nghiep tin tffdng vao cd che giai quye't tranh chap hdp phap thi doanh nghiep se sff dung cac cd che dd thay vi thffc hien cac hanh vi trai phap luat de' bao ve cac Idi ich cua minh nhff sff dung xa hdi den, dich vu ddi nd xa'u ba't hdp phap... Ne'u doanh nghiep tin tffdng rang cac hanh vi vi pham phap luat thue deu bi
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xff ly nghiem minh thi doanh nghiep se tich cifc hdn trong viec thffc hien phap luat ve thue.
Yeu to thit tU Id cdc ccf che dieu chinh xa hOi khac.
Cac cd che' dieu chinh xa hdi khac bao gdm:
dao dffc, dff luan xa hdi, boat ddng cua cac td chffc phi nha nffdc.
Dao dffc la nhffng quan niem, nguyen tac, quy tac, chuan mffc xa hdi ve dieu thien, dieu ac, ve danh dff, le cdng bang... hay "la toan bd nhffng nguyen tac, chuan mffc xa hdi, nhd chung ma con ngffdi tff giac dieu chinh hanh vi cua minh sao cho phu hdp vdi Idi ich, hanh phuc cua con ngffdi va tie'n bd xa hdi trong quan he giffa con ngffdi vdi con ngffdi, giffa ca nhan vdi xa hdi va giffa con ngffdi vdi gidi tff nhien"*. Dao dffc hffdng con ngffdi tdi cai chan thien - my, chd'ng lai cai gia, cai xa'u''. Tren cd sd quy chuan dao dffc, mdi ca nhan, bang nhan thffc cua minh de' danh gia hanh vi cua minh va nhffng ngffdi xung quanh de' tff dd cd nhffng dieu chinh hanh vi mdt each tff giac cung nhff dffa ra nhffng phan ffng phu hdp. Doanh nghiep cQng bi chi phdi bdi ye'u td' nay khi quye't dinh hanh vi thffc hien phap luat kinh doanh bdi ben canh viec tff nhan thffc ve hanh vi cua minh, doanh nghiep cung phai can nhac de'n phan ffng cua nhffng chu the cd lien quan de'n boat ddng kinh doanh cua doanh nghiep.
Dff luan xa hdi la tap hdp cac y kie'n, thai do cd tinh chat phan xet, danh gia cua cac nhdm xa hdi hay cua xa hdi ndi chung trffdc nhffng van de mang tinh thdi sff, cd lien quan tdi Idi ich chung, thu hut dffdc sff quan tam cua nhieu ngffdi va dffdc the hien trong cac nhan dinh hoac hanh ddng thffc tiln cua hoi Dff luan xa hdi cd tinh Idi ich, theo dd, nhffng van de la dd'i tffdng cua dff luan xa hdi cd quan he mat thie't vdi Idi ich vat chat hoac tinh than cua cac nhdm xa hdi khac nhau^ Vi du, viec xa thai ra mdi trffdng cua cac doanh nghiep se tao nen dff luan cua nhffng ngffdi dan sd'ng xung quanh chiu anh hffdng trffc tie'p tff viec xa thai dd nhff phai sff dung nffdc nhilm ddc, khdng khi d nhiem... Vdi sffc manh dieu hda cac mdi quan he xa hdi cua minh, dff luan xa hdi ddng vai trd bao ve cac quyen Idi, cac gia tri phd bien cua xa hdi cung nhff cac gia tri, Idi ich ca nhan chinh dang cua con ngffdi, khi xuat hien hanh vi xam pham
de'n Idi Ich dac thu cua nhdm xa hdi, dff luan xa hdi se lap tffc len an, gay sffc ep nham ngan chan hanh vi dd". Do dd, viec sff dung cdng cu dff luan xa hdi Cling tac ddng len viec thffc hien phap luat kinh doanh cua doanh nghiep.
Cd the' tha'y dieu nay qua viec thdi gian qua, dffng trffdc nhieu thdng tin tieu cffc ve hda hoan tai cac nha chung cff, ngffdi tieu dung da cd y thffc hdn vdi cac dieu kien phdng chay chffa chay cua chung cff, tff dd, cac chu dau tff cung phai chii trong van de nay de dam bao boat ddng kinh doanh cua minh'^.
Cac td chffc phi nha nffdc bao gdm cac td chiJc phi chinh phu, cac td chffc xa hdi, xa hdi nghe nghiep, xa hdi chinh tri khac nhau. Hoat dong cua cac td chffc nay cd the la nham dai dien cho tieng ndi cua cdng ddng dan cff, ngffdi lao dong (Tong Lien doan Lao ddng Viet Nam, Cdng doan cac cap), ngffdi tieu dung (he thd'ng cd quan cua Hdi Tieu chuan va bao ve ngffdi tieu dung Viet Nam VINATAS), bao ve mdi trffdng (Quy Bao ve mdi trffdng Viet Nam, To chffc hanh ddng vi mdi trffdng...), tff dd tao ra cac dd'i trong buoc doanh nghiep phai can nhac de thffc hien phap luat kinh doanh.
Cac td chffc xa hdi phi nha nffdc hd trd hoat ddng cua doanh nghiep nhff cac hiep hdi nganh nghe trong tffng ITnh vffc cu the' ludn cd dieu le hoat ddng chung'\ khdng chi hd trd doanh nghiep phat trie'n trong boat ddng kinh doanh cua minh ma cdn thuc day va tao dieu kien cho viec thffc hien phap luat cua doanh nghiep.
3. Phrfdng hifdrng nhiem vu thuc da'y doanh nghiep thtfc liien phap luat kinh doanh of nffofc ta
Tff nhffng phan tich tren cd the tha'y, de thuc day thffc hien phap luat cua doanh nghiep, can xac dinh cac nhiem vu sau:
ThU nhat, ndng cao chat liidngphdp luat kinh doanh.
Theo dd, phai dam bao cac thude tinh bao gom tinh toan dien, tinh ddng bd, tinh thd'ng nhat, tinh phu hdp, tinh kha thi cua phap luat.
Tinh toan dien va ddng bd cua he thd'ng phap luat the hien d cau true hinh thffc cua nd, nghia la he thd'ng phap luat phai cd kha nang dap ffng dffcfc day du nhu cau dieu chinh phap luat tren cac linh vi/c quan trong cua ddi sd'ng xa hdi de cac quan he
LUAT
xa hdi quan trong cd tinh dien hinh, phd bien can cd sff dieu chinh cua phap luat thi deu cd phap luat dieu chinh"*. Yeu cau ve tinh toan dien va ddng bd cua phap luat kinh doanh, do dd, dffdc hieu la cd cac quy dinh day du de dieu chinh cac phffdng dien cua boat ddng kinh doanh, tff san xua't, phan phdi, trao ddi va tieu dung.
Yeu cau ve tinh toan dien va ddng bd cang dat ra cap thie't trong giai doan hien nay. Viec xua't hien cac nganh nghe mdi vdi cac phffdng thffc san xua't, kinh doanh mdi phai dffdc dieu chinh bdi cac quy pham phap luat. Nhat la trong giai doan ma khoa hoc cdng nghe dang cd nhffng tie'n bd manh me lam nen tang cho rat nhieu phffdng thffc kinh doanh mdi.
Cd the tha'y, nhu cau tren qua sff xua't hien cua Grab, Uber tai Viet Nam va nhieu qud'c gia. Sff xua't hien cua mdt loai phffdng thffc kinh doanh mdi dffa tren nen tang cdng nghe da khie'n cac qud'c gia gap nhieu khd khan trong viec quan ly va tham chi la phan loai nd. Viec cham tre trong ban hanh van ban quy pham phap luat dieu chinh loai hinh kinh doanh nay da gay ra nhieu van de ve xa hdi (tranh chap keo dai giffa taxi truyen thd'ng va taxi cdng nghe hay van de bao dam quyen Idi cua ngffdi lao ddng, ngffdi tieu dung).
Tinh ddng bd cua phap luat kinh doanh trong trffdng hdp nay cdn the hien d viec phap luat phai dff lieu cac van de cd lien quan de'n toan bd qua trinh kinh doanh, nhff cac van de mdi trffdng (chat thai ran, chat thai khi...), lao ddng (quyen Idi cua ngffdi lao ddng), cac van de xa hdi khac (nhff quyen Idi cua ngffdi tieu dung, tac ddng de'n van hda, truyen thd'ng, tap quan xa hdi...).
Trao Iffu startup hien nay cung dat ra nhieu thach thffc dd'i vdi tinh ddng bd va toan dien cua phap luat kinh doanh. Vdi phffdng thffc kinh doanh mdi dffa tren nen tang cdng nghe va la nhffng ye'u to' ban dau cua nen kinh te tri thffc, sff xua't hien cua cac startup cung dat ra hang loat cac van de ve mat phap ly can phai giai quye't.
+ Tinh thdng nhat cAa phdp luat kinh doanh:
Giffa cac bd phan hdp thanh he thd'ng phap luat khdng chi cd mdi lien he gan bd chat che ma cdn ludn cd sff thd'ng nhat ndi tai vdi nhau'^
Tinh thd'ng nhat cua phap luat kinh doanh the hien d sff thd'ng nhat giffa cac che dinh, giffa cac
quy pham phap luat trong cung che dinh, khdng cd trung lap, chdng cheo, mau thuan nhau giffa cac quy pham phap luat trong mdi bd phan va trong cac bd phan khac nhau cua he thd'ng phap luat kinh doanh.
Tinh thd'ng nhat cua phap luat kinh doanh cdn the hien d sff ddng nhat ve muc dich dieu chinh cua cac quy pham phap luat. Theo dd, cac quy pham bat budc ludn cd cac che tai dam bao thffc hien hoac tffdng ffng vdi cac quy pham ghi nhan quyen cua doanh nghiep thi cung cd cd che bao ve phu hdp.
+ Tinh phu hap ciia phdp luat kinh doanh:
Tinh phu hdp cua phap luat kinh doanh la sff tffdng thich giffa cac quy pham phap luat vdi cac quy luat khach quan cua xa hdi. Yeu cau ve tinh phu hdp cua he thd'ng phap luat the hien d nhieu mat, nhff phu hdp vdi cac dieu kien kinh te', chinh tri, dao dffc, tap quan, truyen thd'ng va cac quy pham xa hdi khac.
Khi phap luat kinh doanh phu hdp kinh te, nghia la vffa phan anh dffdc nhffng quy luat kinh te' chung vffa phan anh dffdc nhffng quy luat kinh te dac thu cua phffdng thffc san xua't dang tdn tai thi se tao dieu kien cho sff phat trie'n cua phffdng thffc san xua't ay.
Yeu cau phu hdp vdi cac dieu kien chinh tri dffdc the hien d chd phap luat kinh doanh phan anh day du dffdng ld'i chinh sach ciia Dang lanh dao, bao ve Idi Ich cua cac tang Idp xa hdi khac nhau mdt each hai hda. Trong xa hdi ludn tdn tai nhieu giai tang khac nhau vdi cac Idi ich khac nhau, do dd, chi khi cac quy dinh cua phap luat hai hda dffdc cac Idi ich dd, tffc la dam bao Idi ich cd ban cua tat ca cac Iffc Iffdng chu ye'u trong xa hdi, Idi Ich hdp phap cua tang Idp nay khdng xung dot vdi Idi ich cua cac tang Idp khac thi mdi dam bao sff phat trien binh thffdng cua cac quan he xa hdi va thuc day viec thffc hien phap luat kinh doanh.
Phap luat kinh doanh cung can phu hdp vdi cac cdng cu dieu chinh quan he xa hdi khac nhff dao dffc, phong tuc, tap quan, tin ngffdng, dff luan xa hdi..., theo do, ne'u phap luat kinh doanh cd tac ddng cung chieu vdi cac cdng cu khac thi se tao ra sff cdng hffdng thuc day viec thffc hien phap luat.
Sff phu hdp cua phap luat kinh doanh vdi phap
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luat qud'c te' cung anh hffdng de'n thffc hien phap luat. Trong qua trinh hdi nhap kinh te qud'c te, qud'c gia da ky ke't hoac tham gia, cac dieu ffdc qud'c te, he thd'ng phap luat qud'c gia trong dd cd phap luat kinh doanh phai phu hdp vdi cac dieu ffdc qud'c te dd de' dam bao cac nguyen tac xay dffng phap luat; ddng thdi, tao dieu kien de' cac doanh nghiep hdi nhap sau rdng vao cac boat ddng kinh te' qud'c te'.
Chi khi phap luat kinh doanh cd cac thude tinh tren thi mdi cd tinh kha thi trong thifc te'.
Thit hai, ndng cao trinh do y thitc phdp luat cua doanh nghiep.
Khi doanh nghiep cd sff tdn trong phap luat, doanh nghiep se tff giac, chu ddng thffc hien cac nghia vu ma phap luat quy dinh, kiem che' thffc
hien cac hanh vi ma phap luat cam, ddng thdi, se cd y thffc thffc hien dung, du ma khdng phai la thffc hien mdt each dd'i phd, gffdng ep.
Thitba, sit dung mot cdch hieu qud cdc cache dieu chinh xd hoi khac.
Viec sff dung cac cd che dieu chinh xa hoi khac nhff dao dffc, dff luan xa hdi, boat ddng cua cac td chffc phi nha nffdc dem lai hieu qua cao, ddng thdi cd tac ddng ben vffng va sau rong.
Trong thdi gian qua, cd the tha'y sff anh hffdng cua cac cd che' nay dd'i vdi viec thifc hien phap luat cua doanh nghiep nhff sffc ep tff dff luan xa hdi ddi vdi viec thffc hien phap luat phdng chay chffa chay cua chu dau tff cac nha chung cff bay sff nhan thffc ve dao dffc kinh doanh cung dinh hffdng cho boat ddng cua doanh nghiep... •
TAI LIEU THAM KHAO, TRICH DAN:
'Trang thong tin Cue Thue'Hd Ndi tai dia chi http://hanoi.gdt.gov.vn/ddng tdi cdng khai 125 doanh nghiep na thue, phi.
^Trang Thdng tin dien tff cua Bdo hiem xd hdi TP. Ho Chi Minh tai dia chi http://bhxhtphcm.gov.vn/tintuc/chi- tiet/2815 thong bdo viec Cdng ty CP Thuang mai Nguyen Kim bi truy thu tien bdo hiem xd hdi cua ngUdi lao dong.
^TrUdng Dai hoc Luat Hd Ndi ( 2016), Gido trinh Ly ludn chung ve Nhd nUdc vd phdp luat, Nxb. Tuphdp, tr. 443 - 444.
"Nguyen Thi Hong Hue, Vai trd cua y thffc phdp luat vdi viec thUc hien phdp luat, Ludn van thac sy, Khoa Luat, Dai hoc Qud'c gia Hd Ndi, 2014.
^Hodng Thi Kim Que (chu bien) (2007), Gido trinh ly ludn chung vi nhd nUdc vd phdp luat, Nxb. Dai hoc qudc gia, Hd Noi, tr.440.
^Le Thi Tuyet Ba (2010), Y thffc dao dffc trong dieu Men kinh te'thi trUdng d Viet Nam hien nay, Nxb. Khoa hoc xd hdi, Hd Ndi, tr.l4.
^Hodng Thi Kim Que (2002), "Cachediiu chinh phdp luat vd cache dieu chinh xd hdi", 18 (3), tr.2.
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'^http://cityland.com.vn/news/detail/cfl-chu-dau-tu-ngay-cang-quan-tam-den-antoan-phong-chay-chua-chay-o- chung-cu-745.html
"Hodng Thi Kim Que (2002), "Cachediiu chinh phdp luat vd cachediiu chinh xd hoi", 18 (3), tr.ll.
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L U A T
Ngay nhan bai: 9/10/2018
Ngay phan bien danh gia va sufa chffa: 19/10/2018 Ngay chap nhan dang bai: 29/10/2018
Thong tin tdc gid:
TS. N G U Y I ; N THI THU THUY Vien Nha nffdc va Phap luat
PROMOTING THE IMPLEMENTATION OF LAWS ON BUSINESS AT ENTERPRISES IN VIETNAM
• Ph.D NGUYEN THI THU THUY Institute Of State And Law
ABSTRACT:
Enforcing laws on business is a current concerned issue due to its multifaceted impact on the social life. Experience from implementation of laws on business shows that it is necessary to encourage Vietnamese enterprises to actively comply with laws. This paper focuses on analyzing factors impacting on the implementation of laws on business of Vietnamese enterprises. Thereby, the author proposes recommendations to improve the legal system and the mechanisim of implementing laws on business in Vietnam.
Keyvi^ords: Law enforcement, law on business enforcement, enterprises.
So 14 Thang 11/2018 43
