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- Tác giả: Nguyễn Bích Vân
- Thông tin XB: TP Hồ Chí Minh: Trường Đại học Ngoại thương, 2025
- Mô tả vật lý: 127 p.
- Tóm tắt: This research evaluates Vietnam’s Personal Income Tax (PIT) system, emphasizing its incomplete treatment of non-regular income in today’s digital and globalized economy. While the system lists many income types, it lacks flexibility to cover emerging sources like digital assets or cross-border earnings. A comparison with countries such as the U.S., New Zealand, and China reveals more effective practices in classification, valuation, and digital tax administration.
- Từ khóa: KLTN; Khóa luận tốt nghiệp; thuế
- Chế độ xem
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