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- Tác giả: Đinh Hồng Ngọc
- Thông tin XB: TP. HCM: Trường Đại học Ngoại thương, 2026
- Tóm tắt: By contrasting Vietnam’s tax administration with Singapore’s efficient system, this study identifies that the primary challenges for non-financial enterprises stem from operational inconsistencies and reactive compliance management rather than a lack of regulations. The comparative analysis highlights that sustainable tax compliance is better achieved through Singapore’s proactive, risk-based approach and predictive data utilization, as opposed to Vietnam’s heavy reliance on post-violation sanctions. ...
- Từ khóa: Digital Transformation; Risk Management; Vietnam vs Singapore; Tax Administration
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