Quản lý thuế thu nhập cá nhân đối với người việt nam tại thành phố hồ chí minh trong bối cảnh hội nhập kinh tế quốc tế tt tiếng anh

ACADEMY VIETNAM SOCIAL SCIENCE ACADEMY OF SOCIAL SCIENCES NCS VU THI BICH QUỲNH MANAGEMENT OF PERSONAL INCOME TAX FOR VIETNAMESE PEOPLE IN HO CHI MINH CITY IN CONTEXT OF INTERNATIONAL ECONOMIC INTEGRATION Major: Economic management Code: 9340410 ADVANCED THESIS Supervisors: Prof.Dr Duong Thi Binh Minh Assoc Nguyen Dinh Long HANOI – 2019 This thesis has been done in: Supervisors: Prof Dr Dương Thị Bình Minh AProf Dr Nguyễn Đình Long Reviewer 1: AProf Dr Vũ Sỹ Cường Reviewer 2: AProf Dr Trương Quốc Cường Reviewer 3: AProf Dr Cao Thị Ý Nhi This thesis will be defend at ., day month year This work can be found at: INTRODUCTION The reason for choosing the topic interest Tax administration is a form of social management since the State and attached to State power Tax administration is the process of impact of tax administration agencies on taxpayers (NNT) to ensure compliance with tax laws The impact process of tax administration agencies to ensure compliance with the law of taxpayers is the process of implementing tax administration functions such as tax propagation, supporting taxpayers, managing tax declaration and accounting tax, tax inspection, tax inspection, urging tax collection and management, tax debt enforcement The management process of tax administration agencies to taxpayers to influence and adjust the compliance behavior of taxpayers in accordance with the tax management objectives Objectives and research tasks of the thesis 2.1 Objectives of the study Research and generalize the management methods of tax authorities for taxpayers, analyze the models of personal income tax management for taxpayers according to qualitative and quantitative methods, based on which export and apply the compliance model in personal income tax management in Ho Chi Minh City HCM in the context of international integration 2.2 Research tasks - Research the theoretical basis of personal income tax management in which focus on clarifying the model of personal income tax management according to the theory of common psychological behavior and theory of compliance behavior - Qualitative analysis of PIT management model for Vietnamese people in Ho Chi Minh City in the context of international economic integration, assessment of achievements, limitations and causes for tissue innovation orientation tax administration picture - Develop and verify the quantitative research model on personal income tax management according to the compliance model to provide policy implications and recommendations on personal income tax management according to the compliance model of taxpayers in the context of integration international economy 2.3 Research question - Does the perception of corruption have an impact on the types of standards of tax payers (compulsory standards, standards of description, subjective standards, personal standards)? Subjects and scope of research 3.1 Research subjects The object of research is managing personal income tax (according to the popular behavioral behavior model and model of compliance behavior) 3.2 Research scope - Space scope: in Ho Chi Minh City - Time range: practical situation in the period of 2010-2018 and recommendations in the vision 2025 - Scope of survey: resident individuals have income subject to personal income tax, which is mainly Vietnamese in HCMC HCM Methodology and research methods 4.1 Research process Research interest  Literature review  Quantitative & qualitative method to examine personal income tax administration  New knowledge about the solution for tax administration 4.2 Qualitative method On the basis of summarizing the theory of personal income tax management, the models of personal income tax management in the world, thereby finding appropriate models of personal income tax management in Vietnam Preliminary qualitative research is conducted by in-depth interviews of people of working age and taxable income arises (business individuals, tax teachers, tax officials) Next is the method of synthesis, analysis, statistics, description, analysis of typical management situations to assess the status of personal income tax management in the city Ho Chi Minh City, thereby giving a general assessment of the status of personal income tax management in Ho Chi Minh City HCM in the context of international economic integration 4.3 Quantitative method Through survey methods to collect data and verify theoretical models proposed by the dissertation Specifically: The dissertation summarizes the theory of managing personal income tax compliance behavior of NNT, thus proposing research model (model to be verified), developing research design (including: research process, scale, preliminary assessment of scales, formal research) and analysis of survey results (measurement scale by measurement model - confirm factory analysis (CFA), verification of theoretical and hypothetical models by Structural equation modeling (SEM) 4.3.1 Sample of quantitative research Preliminary qualitative research is conducted by in-depth interviews of people of working age and taxable income arising (business individuals, tax faculty, tax officials) Based on preliminary research, we designed a questionnaire consisting of 31 questions with levels of assessment 4.3.2 Quantitative research scale Wed uses Likert scale in this thesis Likert scale is a scale in which "a series of statements related to attitude in question is raised and the respondent chooses one of those answers" [49, p 246] Likert scale is often used to measure a set of statements of a concept This is the most common scale for measuring research concepts in the field of economic management [49] 4.3.3 Scale test with CFA PhD student tested the proposed model by CFA assertion factor analysis method via AMOS linear structure analysis software The reason for choosing this method is: CFA method in analyzing linear structure model has many advantages that allow PhD student to test the theoretical structure of measurement scales such as the relationship between a research concept with other concepts that are not biased due to measurement errors [127] 4.3.4 Testing theoretical models and hypotheses by SEM structure model The thesis uses SEM structure model to allow PhD students to carry out tasks such as testing hypotheses about causality in accordance with experimental data; verification confirms relations between variables; verify relationships between observed and unobserved variables (latent variables) 4.4 Research data - Secondary data on qualitative research: reports summarizing the collection of personal income tax, goals and directions over the years from 2010-2018 period of the Ho Chi Minh City Tax Department; reports summarizing the establishment of the Ministry of Finance's Law on Tax Administration in the period of 2010-2018; The research results from the doctoral thesis of universities on the topic of PIT are closely related to the thesis of the PhD student New contributions of the thesis The relationship between personal income tax management and compliance of taxpayers has been detailed in many studies The new point of the thesis is to consider new factors affecting the compliance behavior of taxpayers such as standards (compulsory standards, standards of description, subjective standards, personal standards), fair feelings on personal income tax, perceived corruption, as well as the contribution of these factors in relation to personal income tax management in emerging economies like Vietnam On that basis, the thesis proposes new solutions from understanding factors affecting compliance of taxpayers to contribute to improving the effectiveness and efficiency of personal income tax management of tax authorities and Houses country The scientific and practical significance of the thesis a) About reasoning The theoretical research in the thesis has supplemented and clarified the theoretical issues of tax administration, especially deepened the theoretical issues about the impact of tax administration functions on models manage to choose models that are efficient and suitable b) About practice Proposing to apply the tax management model in practice according to the compliance model, if implemented will bring great economic efficiency, not only to improve the obligation to pay personal income tax, increase state budget revenue, contribute to economic development of the country but also increased self5 sufficiency in self-compliance with personal income tax obligations, creating a basis for personal income tax as a tool to distribute fair income, contributing to strengthening and developing political and social institutions lasting Structure of the thesis In addition to the introduction, conclusion and recommendations, the thesis structure consists of chapters: - Chapter 1: Overview of research related to personal income tax management and the issues that need further study - Chapter 2: Theoretical foundation for personal income tax management - Chapter 3: Analysis of personal income tax management for Vietnamese in Ho Chi Minh City in the context of international economic integration - Chapter 4: Conclusions and recommendations on personal income tax management for the period 2018-2025 CHAPTER OVERVIEW OF RESEARCH SITUATION RELATED TO THE THEMES AND RESEARCH ISSUES NEED TO CONTINUE RESEARCH 1.1 OVERVIEW OF RESEARCH ON PERSONAL INCOME TAX ADMINISTRATION 1.1.1 Related studies in the world The classical tax administration doctrines of economists like Adam Smith, John Maynard Keynes, Paul Samuelson, and Arthur Laffer consider tax administration in relation to issues of state power, creating publicity Equal and convenient for NNT Besides, the research direction on tax management according to the compliance model is also interested in research in many countries around the world 1.1.2 Related studies in Vietnam The studies on personal income tax in Vietnam from 2010 to now mainly focus on the analysis of the State management angles, or the policy, or the management mechanism from the effective date of the Law on Personal Income Tax assess the success and failure of the PIT policy during the current tax reform period of Vietnam Studies also show that, in terms of international economic integration, a good PIT system must consider the relationship between tax authorities and NNT However, this content has not been focused on clarifying, but mainly focusing on issues of developing personal income tax policies, promulgating personal income tax laws and organizing the collection of personal income tax For the management of personal income tax according to the theory of compliance, the orientation to review the theory and research on the management of compliance behavior of taxpayers in Vietnam has been oriented since 2011 These studies have been conducted According to qualitative, quantitative or mixed methods, initially there has been more progress than the qualitative analysis method for previous PIT management 1.2 POTENTIAL GAPS 1.2.1 General assessment of research results of published works related to the thesis topic Regarding personal income tax management based on common behavioral psychology model: In the world, research on tax administration in general and PIT management in particular has had a long process of inheritance and development From Adam Smith's finding, tax must ensure four basic principles, later studies also confirm the promulgation of policies to bring tax burden to taxpayers which are the shortcomings affecting tax administration efficiency and it is essential to build a tax system based mainly on voluntary compliance of NNT and respect for moral values Studies also show that, in terms of integration, a good tax system must consider the relationship between tax authorities and NNT Regarding tax administration according to the compliance model: The analytical results show that although in Vietnam, the issue of compliance with the law of compliance with the law of compliance has been studied, however, the direction of research on onions Tax compliance has not been adequately studied and there are many methodological imperfections that need to be studied more thoroughly This research direction is also in line with the progress of the international economic integration process: managing personal income tax in Vietnam must aim at voluntary adherence of taxpayers rather than heavy administrative management 1.2.1.2 Interest gap Recently, some studies on tax administration have suggested that the tax compliance of taxpayers in Vietnam should be improved, but these studies have not yet given a theoretical model and no statistical verification The results are very limited [28] Research by US Jimenez and Iyer on tax compliance voluntarily suggests social factors such as norms, personal standards, compulsory standards, subjective norms, beliefs in government and feelings fairness has a strong impact on the intended behavior of voluntary personal income tax compliance These characteristics are:(1) Mandatory; (2) Calculating without direct refund; (3) Predetermination in law and high legality The above characteristics have a significant impact on the formation of behavioral psychology of taxpayers 2.1.1.2 Tax policy and tax system Tax policy is a summary of the direction and measures of the State in the tax field to achieve the set objectives [27, p 45] The tax system consists of many different forms of tax, but the formation of each tax form is decided by the tax base 2.1.1.3 Concept and characteristics of personal income tax Personal income tax is a compulsory income levied on taxable income of an individual in a tax period according to the provisions of law 2.1.2 The basics of Personal Income Tax Administration 2.1.2.1 Definition, characteristics and role of personal income tax management a) Concept: State management is the exercise of state power conducted by state management agencies for all individuals and organizations in society, on all aspects of social life by using Unilateral coercive state power aims to serve the interests of the whole community [20] b) Elements of personal income tax management include: - Subjects of management: the common subject is the State including state management agencies at all levels - Management objects: Organizations and individuals related to the implementation of PIT law - Management object: Under the influence or adjustment of the management entity 10 - Management tools or methods: it is the agent that creates management impacts on the objects and objects of management according to certain principles - The goal of personal income tax management is the compliance with tax law to ensure the State's revenue from taxes to perform the functions and tasks of the State c) The role of personal income tax management - Personal income tax management plays a decisive role in ensuring that income from personal income tax is focused, accurate, timely, regular and stable for the state budget - Managing personal income tax contributes to perfecting personal income tax policies and laws - Managing personal income tax helps the State to control and regulate economic activities of organizations and individuals in society - Raise awareness of taxpayers and a part of tax officers on the role of personal income tax on the socio-economic life of the country 2.1.2.2 Personal income tax management goal - Ensure fairness in income distribution - Improve the compliance with personal income tax law - Ensure that the source of income is concentrated quickly, promptly, stably and minimizing costs - Improve management effectiveness 2.1.2.3 Content Management of personal income tax a) Contents of state management of tax - Planning, building tax systems, policies and tax laws - Develop tax revenue estimates - Organize the process of managing tax collection and payment 11 - Organize tax administration apparatus, establish functions, duties, powers and arrange, use and train human resources for tax administration - Organization of tax collection and payment - Inspection of tax law enforcement supervision b) Tax administration contents of tax authorities: - Tax registration, tax declaration, tax payment, tax assessment - Procedures for tax refund, tax exemption and tax reduction - Clearing tax and fine arrears - Manage information about NNT - Tax inspection and tax inspection - Coercive enforcement of tax administrative decisions - Handling tax law violations - Settling tax complaints and denunciations 2.2 MECHANISM, MANAGEMENT MODEL AND ACTS OF COMPLIANCE WITH PERSONAL INCOME TAX 2.2.1 Tax administration mechanism Under the tax notification mechanism, NNT is obliged to declare documents and data related to the determination of tax bases but has no obligation to determine the tax amounts to be paid The determination of payable tax amounts of taxpayers shall be made by tax agencies and notified to taxpayers Taxpayers pay taxes according to the quantity and time stated in tax notices [39, p 23] Self declaration, self-calculation and self-payment of taxes are the collection mechanism that taxpayers themselves declare and calculate the payable tax by law and proactively pay taxes to the state according to the time limit prescribed by tax law [39, p 24] 12 2.2.2 Personal income tax management model Compliance model is a tax management model established on the basis of assessing the compliance of taxpayers Accordingly, on the basis of assessing the compliance of taxpayers, tax authorities apply different management methods to each target group to achieve the highest management efficiency This model was proposed by Brabosky and Braithwatite in 1986 and adopted by the Australian tax authorities in the late 1990s [39, p 27] 2.3 ACTS OF COMPLIANCE WITH PERSONAL INCOME TAX 2.3.1 The formation of personal income tax compliance behavior Personal income tax compliance of taxpayers is reflected in the understanding of tax law and full and timely compliance with the provisions of tax law 2.3.2 The manifestation of personal income tax compliance behavior (1) Ready to comply; (2) Try to comply, but not always successful; (3) Do not want to comply but will comply if the tax authorities have an impact; (4) Willfully not comply, regardless of tax evasion 2.4 THEORY ON MANAGEMENT OF PERSONAL INCOME TAX UNDER THE COMPLIANCE MODEL In 1968 Becker introduced economic theory of crime [67] Based on this theory, Allingham and Sandmo in 1972 developed an economic model of tax compliance behavior [58] Allingham and Sandmo's theory is based on the assumption that taxpayers are a result of their fear of being discovered and fined [58] However, it is clear that the compliance behavior of NNT cannot be completely explained by economic factors and the severity of the law Allingham and 13 Sandmo's theory is thought to be too simple and has overlooked many of the non-essential economic factors not mentioned In order to solve the above defects, behavioral theory intended to be proposed by Ajzen in 1985 [56], the theory of behavior was developed from the reasoning behavior theory proposed by Fishbein and Ajzen in 1975 [88] The starting point of this theory is that people will be able to perform a behavior if they judge that behavior will bring about positive results and if they think other people want to it too However, the assessment of positive results and the many people who want to it does not always lead to behavior In order to increase the forecast for reasoning theory, Ajzen added one more element to the perceived behavioral control element [56] The main hypothesis of intended behavior theory is the mediating factor of behavior, called the intention to implement or not to perform a behavior This intention is proposed by Ajzen includes three factors: attitude, subjective standards and subjective control of a specific behavior The intended behavior theory provides explanations of the combination of these three factors in predicting human behavior [56] 2.5 FACTORS AFFECT THE ACTS OF COMPLIANCE WITH PERSONAL INCOME TAX RESEARCH IN THE THESIS The research model includes factors: perceiving corruption, standards of description, compulsory standards, subjective norms, personal standards, feeling of equity and compliance with PIT CHAPTER ANALYSIS OF MANAGEMENT OF PERSONAL INCOME TAX FOR VIETNAMESE PEOPLE IN HO CHI MINH CITY 14 3.1 CURRENT SITUATION OF PERSONAL INCOME TAX MANAGEMENT IN HO CHI MINH CITY 3.1.1 Characteristics of PIT management in Ho Chi Minh City HCM (1) PIT payers in the city mainly work in representative offices (representative offices), diplomatic and non-governmental organizations, high-income administrative and professional agencies (2) The number of individuals working in the informal group accounts for a large proportion That makes it difficult for the management of personal income tax (3) The main payment is still in cash, making it difficult to grasp and manage income and taxable income (4) Although Tp Ho Chi Minh City is a major economic and political center, a high educational level, but the number of people self-declaring personal income tax is low 3.1.2 Achievements in personal income tax management in Ho Chi Minh City (1) The organization of the PIT management apparatus has been strengthened and completed; (2) The organization of personal income tax declaration is initially implemented according to regulations; (3) Strengthen the inspection and examination of personal income tax; (4) Organize tax debt management and enforce tax debts with results; (5) Information technology in personal income tax management is widely applied; (6) Annually, completing and exceeding the plan of collecting personal income tax 15 3.1.3 Limitations and shortcomings in managing personal income tax in Ho Chi Minh City (1) The propaganda and legal education on personal income tax have not been effective (2) Inspection and inspection are not really active and serious about handling violations of taxpayers 3.2 ANALYSIS OF MANAGEMENT OF PERSONAL INCOME TAX ACCORDING TO THE THEORY OF COMPLIANCE PRACTICE IN HO CHI MINH CITY 3.2.1 Applying personal income tax management theory according to compliance behavior The PhD student applies the theory of compliance behavior and builds the research model in Ho Chi Minh City, this model is adjusted to suit the research context in Vietnam Specifically, the research model includes the following factors: descriptive standards, compulsory standards, subjective standards, personal standards, equity and tax compliance 3.2.2 research process This study consists of two main steps, (1) preliminary research and (2) formal research Preliminary study using qualitative and quantitative methods and formal research using quantitative methods Analysis unit is individual NNT The object of research is PIT in Ho Chi Minh City 3.2.3 Building scale There are eight research concepts used in this study, concepts are in latent variable, which are (1) perceived corruption, (2) perceived corruption, (3) mandatory standards of PIT compliance, (4) standards of standards for PIT compliance, (5) subjective standards of PIT 16 compliance, (6) personal standards of PIT compliance, ( 7) feel fair about the tax system, and (8) plan to comply with PIT 3.2.4 Preliminary assessment of the scale As mentioned, the scales used in the thesis are based on the scales used in many studies in foreign markets They are qualitatively evaluated to confirm the terminology and content of the scale The results show that the questions are clear, employees understand the content and meaning of each question of all scales Therefore, these scales are used in preliminary quantitative research to continue to evaluate through two main tools (1) Cronbach alpha reliability coefficient and (2) EFA discovery factor analysis method 3.2.4.1 Cronbach’s Alpha The results show that there are 10 observed variables of scales as shown in Table with low variable-total correlation coefficients ( = 0.60; Table 3.17) In terms of extract variance, the scales are satisfactory (AVE> 0.50), but the scale of the concept of compulsory standard has the extract variance lower than 0.50 but not too small (0.434) [62], [ seventy three] In summary, all scales of concepts in this study meet the requirements for reliability and value: aggregate reliability, extract variance, uni-directional, convergent values, and differential values special Therefore, these scales are used next to test the research model 18 3.2.6 Testing theoretical models and hypotheses with SEM 3.2.6.1 Verification of theoretical models The theoretical model has 305 degrees of freedom (Figure 3.7) SEM results show that this model achieves compatibility with market data: χ2 [305] = 654,995 (p = 0,000); GFI = 0.854; TLI = 0.883; CFI = 0.898; and RMSEA = 0.065 3.2.6.2 Hypothesis test Estimated results (not standardized) of the main parameters in the theoretical model are presented in Table 3.18 and standardized results are shown in Figure 3.7 Through Table 3.18 we examine whether the hypotheses of the original model are accepted or not accepted Thus, in the 17 hypotheses hypothesized, the test shows that hypotheses are accepted 3.2.7 Discuss the research results according to the compliance model 3.2.7.1 Measurement results The results of preliminary assessment of the above concepts through Cronbach alpha reliability factor and EFA discovery factor analysis, and reassessment by factor analysis confirms that CFA shows satisfactory scale of reliability and value (Cronbach alpha, aggregate reliability, unidirectional, extract variance, convergence values and discriminant values) 3.2.7.2 Results of theoretical models SEM results show that the theoretical model achieves compatibility with market data and of 17 hypotheses about the relationship of concepts in theoretical models are accepted In general, feeling corruption, the mandatory standard of personal income tax compliance, the standard of personal income tax compliance 19 compliance, the personal standard of personal income tax compliance, the fairness of the tax system nearly 40% of the variance of the personal income tax compliance project of NNT Among the above factors, the compulsory standard of tax compliance has the strongest impact on the intention to comply with PIT of NNT (= 0.336), followed by personal standards of compliance with PIT (= 0.333) In particular, how will the mediating role of individual standards for clarified tax compliance affect and how to influence individual standards of tax compliance (through social norms), to thereby increasing the taxpayers' intention to comply with PIT This is the main contribution of the thesis CHAPTER SOLUTION TO IMPROVE PERSONAL INCOME TAX MANAGEMENT IN HO CHI MINH CITY PERIOD OF 2018 2025 4.1 IMPACT OF ECONOMIC INTEGRATION TO PERSONAL INCOME TAX MANAGEMENT IN HO CHI MINH CITY 4.1.1 International economic integration impacts on the management of PIT in Ho Chi Minh City Extensive international economic integration will have many impacts on managing PIT in Ho Chi Minh City These impacts are as follows: Firstly, the number of payers of personal income tax increased rapidly, putting pressure and challenges in the management of personal income tax Secondly, the income level is increasing, the forms of income are increasingly rich, creating complexity for the tax 20 administration of PIT Thirdly, the wide integration with the development of the internet and the revolution of 4.0 has appeared many new types and methods of business that bring big income sources but are difficult to control Fourthly, integration and commitments to join international organizations require Vietnam to make institutional adjustments, reform state management activities, including the requirement of tax administrative reform in general and personal income tax in particular That greatly affects the management of PIT in Ho Chi Minh City HCM 4.1.2 Forecasting the impact of economic integration on the current model of personal income tax management International economic integration has a profound impact on all aspects of the economy in general and the management of PIT of the State in particular, as well as impact on taxpayers, taxable income levels and aware of obligations, responsibilities and psychology of PIT compliance 4.2 ORIENTATION FOR INNOVATION OF PERSONAL INCOME TAX MANAGEMENT IN HO CHI MINH CITY 4.2.1 Renew the model of personal income tax management in the direction of changing from popular behavioral psychology to selfcompliance model 4.2.1.1 Innovation model (1) Implement the PIT management model in the direction of combining common behavioral psychology model and compliance model; (2) Gradually shifting to managing PIT according to the compliance model 4.2.1.2 The need to transform the model 1) Derived from the advantage of self-compliance model 21 2) Due to the requirements of international economic integration 3) Starting from the practice of personal income tax management in Ho Chi Minh City HCM 4.2.2 Goals, requirements and principles 4.2.2.1 Target - Increase the proportion of willingness to comply (satisfaction and fairness of NNT); Reduce the rate of tax debt; Reduce the perception of corruption of taxpayers; Increase the proportion of PIT 4.2.2.2 Rule 1) Self-compliance management model must be consistent with the tax system reform perspective; 2) Self-compliance management model must be consistent with the overall goal of tax system reform; 3) Self-compliance management model must ensure the scientific basis for managing compliance behavior 4.3 SOLUTION OF INNOVATION OF PERSONAL INCOME TAX MANAGEMENT IN HO CHI MINH CITY 4.3.1 A group of solutions that form a sense of self-compliance 4.3.1.1 Develop social norms of self-compliance of personal income tax compliance In order for tax administration to be effective, it is necessary to focus on building a sense of self-compliance with the PIT law, turning the sense of self-compliance into social norms to guide individual ethical standards to comply with standards social ink Therefore, the tax authorities need to focus on effectively implementing tax management functions aimed at building social norms of selfcompliance and gradually raising individual standards to gradually establish social norms Association of self-compliance with personal income tax compliance 22 4.3.1.2 Building and completing PIT policies towards equity in mobilizing and distributing taxable income The author proposes to study, amend and supplement the Law on Personal Income Tax 4.3.1.3 Innovating personal income tax management in the direction of creating favorable conditions and fairness for taxpayers The tax administration agency must promote the role of supporting taxpayers, considering it a central role, the core content of modern tax administration 4.3.1.4 Tax administration reforms towards publicity and transparency, eliminating corruption and corrupt corruption in tax administration This solution aims to build a transparent, non-corrupt tax administration environment CONCLUSIONS AND RECOMMENDATIONS Based on the results of the research model proposed by the PhD student, PhD student suggests a number of policies and management mechanisms to supplement and clarify the current solutions on managing personal income tax in Vietnam in the context of the association international economic integration 23 PUBLISHED ARTICLES RELATED TO THIS THESIS Vũ Thị Bích Quỳnh (2016),“Một số vấn đề lưu ý thực toán thuế thu nhập cá nhân năm 2015”, Tạp chí Kế tốn Kiểm toán số + 2, 2016 ISSN 1859- 1914 Vũ Thị Bích Quỳnh (2016),“Chống thất thu thuế thu nhập cá nhân từ hoạt động chuyển nhượng bất động sản”, Tạp chí Tài chính, kỳ tháng 11 2016 ISSN: 2615 - 8981 Vũ Thị Bích Quỳnh (2016),“Hội nhập kinh tế quốc tế thách thức đặt quản lý thuế thu nhập cá nhân”, Tạp chí Tài chính, kỳ tháng 11 2017 ISSN: 2615 - 8981 Dương Thị Bình Minh & Vũ Thị Bích Quỳnh (2018), “Nghiên cứu hành vi tuân thủ thuế thu nhập cá nhân người nộp thuế TP Hồ Chí Minh”, Tạp chí Nghiên cứu Kinh tế Kinh doanh Châu Á, 29(2), 63-83.e-ISSN: 2515-964X (Emerald) Dương Thị Bình Minh & Vũ Thị Bích Quỳnh (2018), “Quản lý thuế thu nhập cá nhân, kinh nghiệm quốc tế thực tiễn Việt Nam”, Tạp chí Nghiên cứu Kinh tế, 3, 87-96 ISSN: 1859 – 1361 24 ... thu thu nhập cá nhân người nộp thu TP Hồ Chí Minh , Tạp chí Nghiên cứu Kinh tế Kinh doanh Châu Á, 29(2), 63-83.e-ISSN: 2515-964X (Emerald) Dương Thị Bình Minh & Vũ Thị Bích Quỳnh (2018), Quản. .. Vũ Thị Bích Quỳnh (2016), Hội nhập kinh tế quốc tế thách thức đặt quản lý thu thu nhập cá nhân , Tạp chí Tài chính, kỳ tháng 11 2017 ISSN: 2615 - 8981 Dương Thị Bình Minh & Vũ Thị Bích Quỳnh... Dương Thị Bình Minh & Vũ Thị Bích Quỳnh (2018), Quản lý thu thu nhập cá nhân, kinh nghiệm quốc tế thực tiễn Việt Nam , Tạp chí Nghiên cứu Kinh tế, 3, 87-96 ISSN: 1859 – 1361 24