Quản lý nhà nước đối với thuế bảo vệ môi trường ở việt nam TT TIENG ANH

2 MINISTRY OF EDUCATION AND TRAINING NATIONAL ECONOMICS UNIVERSITY THIS RESEARCH IS COMPLETED AT THE NATIONAL ECONOMICS UNIVERSITY  -Scientific instructor: Prof Dr NGO THANG LOI Dr VU NHU THANG PHAM BACH KHOA Reviewer 1: STATE MANAGEMENT ON ENVIRONMENTAL PROTECTION TAX IN VIETNAM Reviewer 2: Major: Economic Management (Management Science) Code: 9310110 PHD THESIS SUMMARY Reviewer 3: The thesis was defended in front of the thesis grading committee at National Economics University At: dated , 2021 The thesis can be consulted at: - National Library - National Economics University Library HANOI - 2021 INTRODUCTION Research rationale Firstly, environmental protection is the problematic that have received global attention in recent years, because the rapid economic development and the world population explosion have led to the serious pollution of the living environment Therefore, some countries have applied policies to limit the harmful effects of environmental pollution by contributing to raising awareness of environmental protection Secondly, in Vietnam, currently, the environmental pollution is increasing when facing continuous worrisome phenomena, such as the mass fish deaths due to marine poisoning in the Central region; the drought in the Central Highlands and the western provinces; as well as the saline intrusion in the Southwest region, etc Meanwhile, the state management on environmental protection tax still has some limits that negatively affect its effectiveness Thirdly, Vietnam has signed international agreements related to the environment protection However, because the environmental protection tax policy in Vietnam is still new, its implementation has created difficulties in policy formulation, implementation, inspection, and reform objectives of environmental protection tax Fourthly, according to the statistics of the Ministry of Finance of Vietnam, the revenue of environmental protection tax increases continuously However, during the • Specific objectives: Theoretically, this thesis focuses on clarifying the following contents: (i) The legal principles and requirements in the state management on environmental protection tax; (ii) The contents of the state management on environmental protection tax, by specifically consisting in: developing and promulgating policies on collection of environmental protection tax; establishing the state management apparatus for environmental protection tax; organizing the implementation of environmental protection tax policies; inspecting and handling violations of the policies on the environmental protection tax; (iii) The objectives and criteria for assessing the objectives of state management on environmental protection tax; (iv) The factors affecting the state management on environmental protection tax in order to have an overview of the context of the state management, in combination with the current situation of state management contents and assessment of state management objectives for environmental protection tax over the years, from which to propose some recommendations In practice: (i) This thesis studies some cases of foreign countries by gathering their • General objective: The current thesis aims to strengthen the theoretical framework of state management on environmental protection tax; thereby assessing the current situation of the state management on environmental protection tax in experiences relating the state management on environmental protection tax (ii) This thesis analyzes the current situation of the state management on environmental protection tax in Vietnam (iii) This thesis assesses the state management on environmental protection tax in Vietnam, including: assessment of the state management objectives, and the factors affecting the state management on environmental protection tax in Vietnam (iv) This thesis proposes some orientations and recommendations for improving the state management on environmental protection tax in Vietnam Research question In the research context mentioned above, the general research question consists in: What should Vietnam to improve the state management on environmental protection tax in the coming time? The detailed research questions include: Vietnam; then for proposing the orientations and recommendations for improving the state management on environmental protection tax in Vietnam Theoretical framework of state management on environmental protection tax: what is the origin and objectives of environmental protection tax? What is the implementation of this Law, some limits have emerged Fifthly, currently, in Vietnam, studies focusing on state management on environmental protection tax are limited Most of scholars have contributed to the draft of the Law on Environmental Protection Tax; many ones only approach on criteria, not on state management, or only on the issue of environmental protection On the basis of the above arguments, we decided to choose the subject “State management on environmental protection tax in Vietnam” in our doctoral program at Vietnam National Economics University Research objectives nature of the contents, factors and criteria for assessing the effectiveness of state  Data analysis methods management on environmental protection tax? What is the current situation of the contents and implementation of the state - For secondary data, we use a combination of both inductive and deductive methods to make our arguments on the basis of knowledge, experience and related management on environmental protection tax in Vietnam? What is the situation of the factors affecting the effectiveness of the state management on environmental research works of domestic and international scholars - For primary data through interviews and survey, we use data analysis protection tax? What are the successes in state management on environmental protection tax in Vietnam? What are the difficulties? What are their causes? What perspectives and recommendations should be implemented to improve the state management on environmental protection tax, as well as ensure the tax compliance of environmental protection taxpayers in Vietnam in the coming time? Research object and scope methods such as: synthesis, statistical analysis, quantitative methods to assess the impact of the factors affecting the effectiveness of the state management on environmental protection tax New contributions of the thesis 6.1 In theory - This thesis studies the state management on environmental protection tax in order to overcome the market failure versus external impacts of the environment, specifically in terms of: (i) Establishing and promulgating policies on collection of environmental protection tax; (ii) State management apparatus on environmental protection tax; (iii) Organizing the implementation of environmental protection tax policies; and (iv) Inspecting, examining and handling violations of the policy on collection of environmental protection tax The approach of this thesis is new in comparison to previous studies in Vietnam, which mainly focused on how to improve • Research object: The state management on environmental protection tax in Vietnam • Research scope: Research content: This thesis analyzes and clarifies the current situation of state management on environmental protection tax in Vietnam Research period: This thesis assesses the current situation in the period 20122019; proposed directions and recommendations for improving the state management on environmental protection tax to 2025 and in vision to 2030 Research space: This thesis studies the current situation of the state management on environmental protection tax in Vietnam Research methodology  Data collection methods We use several data collection methods as follows: - Secondary data: The secondary data in this research are collected from reports of state agencies, and published researches - Primary data collected through interviews: we collected primary data through in-depth interviews with 28 experts, researchers and state management officials in the field of state management on environmental protection tax - Primary data collected through a survey: we conducted a survey on 68 experts and target enterprises’ managers about the state management on environmental protection tax At the same time, to consolidate the primary data for the study, we conducted a survey on 155 target enterprises on the state management on environmental protection tax in Vietnam tax law such as tax contents, taxes, tax calculation methods, or environmental protection tax policies So, our approach is the one of management science - Most of the recent researches on the environmental protection tax in Vietnam are in financial aspect The new contribution of our thesis consists in solving the problem from two perspectives: financial and environmental ones More importantly, our thesis emphasizes the second perspective: the state management on environmental protection tax that must aim mainly at environmental protection Accordingly, this thesis identifies the first and most important group of criteria to evaluate the effectiveness of the state management on environmental protection tax such as meeting the requirements for environmental protection The second group of criteria of increasing tax revenue; it means that these criteria must be also compared with the objective of environmental protection This constitutes also another new contribution of this thesis by comparing with the traditional approaches of environmental protection On this new perspective, the factors related to environmental protection is mainly considered in our thesis by proposing the factors affecting the state management on environmental protection tax in this thesis 6.2 In practice - In addition to using the quantitative method for identifying factors affecting Chapter 4: Assessing the impact of the factors affecting state management on the effectiveness of the state management on environmental protection tax, the new contribution of this thesis consists in combining also qualitative methods and Likert environmental protection tax in Vietnam Chapter 5: Orientations and recommendations for improving the state scale in quantitative one by clarifying the current situation of these factors While some scholars indicate that the current low efficiency of the environmental protection management on environmental protection tax in Vietnam tax compliance is due to the target enterprises’ financial difficulties, or the irrationality of tax policies, unscientific tax payment procedures (as some other studies have indicated); on the basis of regression analysis, our thesis conclude that is due to: (i) environmental awareness and responsibility, and voluntariness of target enterprises; (ii) the ineffective functioning of the State management apparatus on environmental protection tax; (iii) the lack of strictness in organizing the policy implementation, inspection and sanction of violations according to the law on environmental protection These new findings of our thesis are fundamental for the recommendations proposed for enhancing the State management on environmental protection tax in Vietnam - This thesis confirms that environmental protection and promoting the sustainable development of our economy - society is the most important goal of improving the state management on environmental protection tax The main CHAPTER 1: OVERVIEW OF THE RESEARCHES RELATED TO THE STATE MANAGEMENT ON ENVIRONMENTAL PROTECTION TAX 1.1 Foreign researches Environmental protection tax has been studied by scholars around the world since the late 1990s, and has received strong attention in the last two decades The researches have focused on analyzing the role and impact of environmental protection tax From 2010 to now, foreign studies have focused on perfecting and renewing environmental protection tax in practice 1.1.1 Researches on tax and environmental protection tax They are the researches by YipChi (2018), Oueslati (2014, 2015), Abdullah and Morley (2014), LiuAntung (2013), Wiesmeth (2013), Böcher (2012), Cornelia and Carmen (2012), Westin (1994) ), and Baumol and Oates (1988) 1.1.2 Researches on state management of tax and environmental protection tax recommendations of this thesis aim to solve the problems that most negatively affect the state management on environmental protection tax, which consist in: (i) They are the researches by Hafstead and Williams III (2018), Bachus (2017), Kreiser et al (2015), Goulder and Parry (2008), Bontems and Bourgeon (2005), and Improving the economic aspects of environmental protection tax in order to enhance the corporate responsibility versus the environmental protection; (ii) Improving the organization of the state management apparatus on environmental protection tax, improving the efficiency of environmental protection tax implementation; and (iii) Improving the inspection and monitoring of the of environmental protection tax BaileyIan (2002) 1.2 Domestic researches In Vietnam, environmental protection tax has only been interested in more than 10 years Domestic researchers have paid more attention to this tax since the draft Law on Environmental Protection Tax was born Some notable studies include the implementation/ Thesis structure The current thesis consists of chapters, excluding the introduction and conclusion, specifically: Chapter 1: Overview of the researches related to the state management on environmental protection tax Chapter 2: Theoretical framework of the state management on environmental protection tax following: 1.2.1 Researches on tax and environmental protection tax They are the researches by Pham Thi My Linh (2019), Center for Legislative Science Information (2018), Nguyen Dinh Chien (2017), Dinh Trong Khang (2016), Ho Hoang-Anh (2016), Nguyen Thi Thanh Hoai (2014), Vu Van Cuong (2013), Nguyen Van Chan, CoxheadIan (2011), Le Thi Kim Oanh (2010), and Nguyen Quang Tuan and Le Thi Thao (2008) 1.2.2 Researches on state management of tax and environmental protection tax Chapter 3: Assessing the current situation of state management on environmental protection tax in Vietnam They include the researches by Pham Nu Mai Anh (2019), Nguyen Quang Hung (2018), Dinh Nam Thang (2016), Nguyen Dinh Chien (2016), Luu Ngoc Tho 10 (2013), Nguyen Hoang (2013), Bui Thanh ( 2013), Nguyen Thi Thuy Duong (2011), method, for example, qualitative method or quantitative method Sixthly, the studies Nguyen Thi Le Thuy (2009), and Tran Vu Hai (2009) 1.3 Review of research overview on the state management on environmental protection tax are still highly general Seventhly, according to our assessment, the studies, especially domestic studies, 1.3.1 Contents inherited from the results of previous researches Through the above domestic and foreign studies, it can be seen that the proposed recommendations for improving the state management on environmental protection tax have low feasibility researchers have systematized the basic theoretical and practical issues related to the state management on environmental protection tax, so that the current thesis can inherit the results of these studies 1.3.2 Research gaps and research directions of the thesis 1.3.2.1 Theoretical gaps So far, although there have been studies related to the subject, they still have certain limitations concerning theory as follows: Firstly, the perspectives of the contents, roles and impacts of the environmental protection tax have so far not been unified and complete Secondly, the contents of the state management on environmental protection tax such as policy making, implementation organization, inspection and examination have not been studied specifically Thirdly, the goals of the state management on environmental protection tax have not been focused by domestic and foreign researchers; most of them only emphasize increasing state On the basis of synthesizing, analyzing and evaluating published studies, we found that the research on the state management on environmental protection tax is still limited in both quantity and quality There are still many theoretical and practical issues that need to be resolved, requiring further research on the state management on environmental protection tax in the current context budget revenue or environmental protection Fourthly, up to now, there is no specific method to assess the suitability from a bottom-up (taxable object) perspective Environmental protection tax is one of the important economic tools for governments to manage and protect the environment Fifthly, the studies only cover a piece of theory related to their subject Sixthly, most studies have confirmed the role of the state management on environmental protection tax Seventhly, there are very few studies that comprehensively analyze the difficulties in the state management on environmental protection tax collection, especially in the context of strong and complex integration today 2.1.1.2 Concept, characteristics and purposes There are many different definitions of environmental protection tax depending on the laws of each country or region Currently, there are two popular definitions Firstly, in a narrow sense, environmental protection tax is a tax issued by a competent state agency to regulate related legal relationships Secondly, environmental 1.3.2.2 Practical gaps Firstly, so far, there are very few studies that fully and accurately assess the state of state management on environmental protection tax in Vietnam today Secondly, previous studies have not analyzed the causes of inadequacies in the state management on environmental protection tax Thirdly, until now, most of the published studies have used qualitative research methods, quantitative research methods have not been commonly used to study the factors affecting the effectiveness of state management on environmental protection tax Fourthly, the protection tax is the contributions of entities that have acts of negative impact on the environment Based on its concept and purposes, the environmental protection tax has the following characteristics (Bailey, 2002; Milne, 2011; Metcalf, 2015) Firstly, environmental protection tax is an indirect tax, which is added to the selling price of products and goods Secondly, on the specificity of objects subject to environmental protection tax, objects subject to environmental protection tax include products that have negative impacts on the environment during the process they are used Thirdly, research data are mainly from the period before 2014 Fifthly, stemming from the limitations of research methods, most of the studies only use a specific research environmental protection tax is considered an important economic tool of the state in the management and protection of the environment Fourthly, environmental CHAPTER 2: THEORETICAL FRAMEWORK OF STATE MANAGEMENT ON ENVIRONMENTAL PROTECTION TAX 2.1 Theoretical framework of environmental protection tax 2.1.1 Overview of environmental protection tax 2.1.1.1 History and Origins The first theory of environmental protection tax of Pigou (1920) is the basis for building the principle of cost reduction developed in the 20th century (Surrey, 1973) 11 12 protection tax is a tool to increase revenue for the state budget Fifthly, environmental on different purposes, the State will combine with different taxes to achieve the highest protection tax has a different nature from environmental protection fees and charges The environmental protection tax has five major purposes (Bailey, 2002; efficiency in environmental protection 2.2 State management on environmental protection tax Metcalf, 2015) Firstly, to promote sustainable economic development on the basis of economic development associated with environmental pollution reduction Secondly, 2.2.1 Theory of market failure and the necessity of state management on environmental protection tax to raise the awareness of organizations and individuals in production and consumption, thereby improving the awareness and behavior of environmental protection of the whole society in order to reduce pollution emissions at the source Thirdly, it is an important economic tool for the state to manage activities that have negative impacts on the environment Fourthly, to contribute to creating more revenue to solve the problem of environmental protection Fifthly, to promote research and application of environmentally friendly technology regulations to reduce waste and pollutants 2.1.2 Theories related to environmental protection tax 2.1.2.1 Pigou’s Theory of Environmental Costs Pigou (1932) introduced the idea of a tax on pollution, which corresponds to the marginal social damage that pollution causes 2.1.2.2 Social Costs Theory 2.2.1.1 Market failure and externalities on the environment In general, market failure is a situation in which the market allocates resources inefficiently, causing some consequences such as monopoly, externalities, public goods, environmental pollution, etc (Bator and Francis, 1958) In this study, we focus on research from the perspective of market failure in environmental protection Accordingly, the development of the market as well as human economic development has led to the excessive use of natural resources, thereby causing many negative impacts on the environment while the state cannot solve these problems thoroughly The market economy basically works effectively, bringing many economic benefits The market economy provides many benefits to consumers and producers through minimizing costs with better quality goods and services 2.2.1.2 The necessity of state management on environmental protection tax The necessity of the state management on environmental protection tax comes According to the Social Costs Theory, businesses must bear at least part of the cost of implementing environmental protection measures through taxes from some issues Firstly, the current situation of the environmental pollution Secondly, the situation of social awareness Thirdly, tax is a large revenue and should 2.1.2.3 Theory of Economics and Natural Resource Exploitation According to Theory of Economics and Natural Resource Exploitation, increasing the royalty tax on non-renewable resource extraction contributes to increased sustainability over time At the same time, the tax on exploitation of renewable resources contributes to a more sustainable management of this resource be allocated and used reasonably, in line with the goals and interests of the whole society Fourthly, the management capacity of the state Fifthly, ensuring funding for environmental protection activities 2.2.2 Concept, meaning and principles of state management on environmental protection tax 2.1.3 Assessments on the theoretical framework of environmental protection tax To summarize, we make the following conclusions about the theoretical framework for environmental protection tax Firstly, environmental protection tax is an indirect tax (Bailey, 2002; Metcalf, 2015), which means that the payable tax amount is calculated into the price when buying the products Secondly, environmental protection tax is one of the economic tools that are used effectively in environmental protection and management Thirdly, the objective of the environmental protection tax is to call for the responsible contribution of society in environmental protection Fourthly, This thesis inherits the definition: State management on environmental protection tax is a process of purposeful and conscious influence of the State on mobilizing revenue from environmental protection tax, focusing on the state budget through legal documents, methods and organizations and authorities to realize socioeconomic goals From the above concept, it can be seen that the state management on environmental protection tax includes the following actors: The subject of environmental protection tax management is the State, with the legislature performing the tasks of researching and building the legal system of environmental protection tax; executive agencies (tax offices, customs offices) in charge of collecting and paying environmental protection tax; and specialized agencies to assist executive agencies in organizing and implementing environmental protection tax collection In addition, although not mentioned in the above definition of state environmental protection tax is calculated in a specific way, different from that of other indirect and direct taxes Fifthly, in addition to environmental protection tax, depending 13 14 management on environmental protection tax, there are judicial agencies, which are court systems at all levels, which are responsible for handling violations of the law and settle disputes related to environmental protection tax Within its scope, this thesis focuses only on the legislative and executive agencies; not go into the judicial agencies, to study the state management on environmental protection tax in Vietnam today 2.2.3 Contents of state management on environmental protection tax a) Developing and promulgating legal documents and policies on environmental protection tax b) Organizing the state management apparatus on environmental protection tax c) Organizing the state management on environmental protection tax d) Inspecting, examining and handling violations of the law on environmental protection tax 2.2.4 Objectives of tax management and criteria for evaluating the effectiveness of state management on environmental protection tax Firstly, the state management on environmental protection tax is primarily aimed at environmental protection inspection, examination and handling of violations of the policy on collection of Secondly, the state management on environmental protection tax aims to increase tax revenue, in order to overcome the trend of reducing tax collection due to regional and world economic integration 2.3 International experiences and lessons learned for Vietnam in state management on environmental protection tax 2.3.1 Experiences from foreign countries 2.3.1.1 Asian countries Some countries have experience in state management on environmental protection tax such as: China, Korea, and Singapore 2.3.1.2 European countries and the United States Some countries have experience in state management on environmental protection tax such as: Denmark, Netherlands, France, Germany, UK, and USA 2.3.2 Lessons learned for Vietnam From the experiences of other countries on the state management on environmental protection tax, some lessons are drawn for Vietnam in the coming time as follows: (1) Concerning the development and issuance of policies on collection of environmental protection tax; (2) Concerning setting up the state management apparatus for environmental protection tax; (3) Concerning the organization of implementation of environmental protection tax policy; and (4) Concerning the environmental protection tax CHAPTER 3: ASSESSING THE CURRENT SITUATION OF STATE MANAGEMENT ON ENVIRONMENTAL PROTECTION TAX IN VIETNAM 3.1 Overview of the history and the state management apparatus of environmental protection tax in Vietnam 3.1.1 History of the environmental protection tax in Vietnam In the period before 2010, Vietnam has not issued a separate tax on environmental protection to limit the production and consumption of goods that cause environmental pollution during use On November 15, 2010, the National Assembly passed the Law on Environmental Protection Tax The President signed Order No 14/2010/L-CTN on promulgating the Law on Environmental Protection Tax on November 29, 2010 and took effect from January 1, 2012 Basically, the Law on Environmental Protection Tax refers to taxable objects, non-taxable objects, taxpayers, tax bases, tax declaration, tax calculation, tax payment and environmental protection tax refund In addition, competent state agencies have issued many sub-law documents to detail and guide the implementation of this Tax Law 3.1.2 State management apparatus of the environmental protection tax in Vietnam 15 16 To achieve the goal of sustainable development, environmental protection is a GOVERNMENT top important task of the Government Therefore, Law on Environmental Protection Tax No 57/2010/QH12 was promulgated on November 15, 2010 at the 12th National The Ministry of Finance People's Committees of provinces and Assembly, the 8th session and took effect from January 1, 2012 After that, the National Assembly Standing Committee, the Government, and the Ministry of centrally-run cities General Department of Taxation People's Committee of Districts Tax Departments of provinces and centrally-run cities Central treasury, treasury of provinces and cities; and treasury of districts General Department of Customs Customs Departments of provinces and centrally-run cities Tax Branches of Districts Customs Branches at the border gates Figure 3.1: Organization of the current tax management apparatus in Vietnam Source: results of analysis and synthesis The state management apparatus of tax in our country is now organized vertically from the central to the local Headed by the Government, the superior tax sector and the chairperson of the People's Committee at the same level are responsible for directing the tax administration agencies located in each locality Environmental protection tax management apparatus is a part of the overall organization of the current State tax administration apparatus, established under Decree No 281-HDBT dated August 7, 1990 of the Council of Ministers (now known as the Government) on the establishment of a state tax collection system under the Ministry of Finance Specifically, the current tax collection management apparatus includes the domestic collection system (General Department of Taxation) and the import and export tax collection system (General Department of Customs) 3.2 Assessment of the current situation of state management on environmental protection tax in Vietnam 3.2.1 Current situation of developing and promulgating the legal documents on the state management on environmental protection tax Finance issued many legal documents such as Resolutions, Decrees and Circulars to clarify, supplement, amend and guide the implementation of the Law on Environmental Protection Tax In general, the Law on Environmental Protection Tax has gradually stabilized over time, is transparent, clear and uniformly applied in the prescribed cases, although there are still some limitations as the survey results show only 3.19/5 points of enterprises that are subject to environmental protection tax participating in the survey At the same time, based on the level of impact on the environment or the costs used to remedy the consequences of actions harmful to the environment, the Law on Environmental Protection Tax stipulates the Environmental Protection Tax Framework with the tax rate of absolute minimum and absolute maximum This regulation creates favorable and flexible conditions for the administration and enforcement of the law, and at the same time does not cause disturbance to revenue management and production and consumption activities The declaration, calculation and payment of environmental protection tax prescribed in the law must comply with the provisions of the law on tax administration, without conflicting or hindering the collection of current taxes This ensures that the implementation of tax policies takes place conveniently, synchronously and uniformly 3.2.2 Current situation of the organization of the state management apparatus of the environmental protection tax The environmental protection tax management apparatus is organized based on the objectives, capacity of full-time staff and the ability to apply technology in management so that the apparatus is streamlined and effective, although there are still some limitations such as assessment survey price only reached 3.16/5 points The State management apparatus on environmental protection tax is organized based on the principles of state administrative management, following the regulations on the division of boundaries between provinces, cities, districts, communes This criterion has been highly appreciated, 3.53/5 points from the enterprises that are subject to environmental protection tax participating in the survey 17 18 3.2.3 Current situation of implementing the state management on environmental Finance are 03 specialized units under the Ministry of Finance, responsible for protection tax Currently, the organization of environmental protection tax management in assisting the Minister of Finance in the inspection, examination and handling of taxrelated violations , including Environmental Protection Tax This thesis focuses on Vietnam has achieved many encouraging results, reflected in the collection of environmental protection tax assessing and analyzing the current status of inspection activities of the Tax Sector According to the data reported by the Ministry of Finance, it can be seen that The results of collection of environmental protection tax in the period 20122019 show that the total amount of environmental protection tax has grown steadily since 2012 is the first year of implementation of the Law on Environmental Protection Tax, reaching 11,160 billion VND; by 2019 it has increased nearly times, reaching VND 64,463 billion; accounting for 4.16% of total state budget revenue and contributing 1.07% to annual GDP; the proportion of environmental protection tax collection over total domestic tax increased from 2.654% in 2012 to 5.06% in 2019; in which, the amount of environmental protection tax revenue from the group of petroleum products accounted for the majority (93.57%) of the total amount of environmental protection tax over the years Total state budget expenditure for environmental protection activities in the period 2012-2019 is about 231,857 billion VND The survey results show that the organization of environmental protection tax although the environmental protection tax inspection and inspection data has not been analyzed clearly, but through the 9-year results from 2011-2019, the whole industry has been inspected and examined 706,907 enterprises; with a total of 362,849.6 billion dong handled through inspection and examination, of which: the total tax arrears, refund and fine through inspection and examination is 126,657.5 billion dong; deduction is 12,453.6 billion dong, total loss reduction is 223,738.8 billion dong The number of enterprises inspected and inspected as well as the amount of tax processed through inspection and examination has continuously increased over the years The efficiency of tax inspection and examination is also better, reflected in the average revenue for an inspection, which increased significantly from 379.33 million/case in 2011 to 654.79 million/case in 2019 According to the survey results, the inspection and handling of environmental management in Vietnam has achieved many encouraging results This is shown in detail through the survey results when most of the evaluation criteria achieved an protection tax violations in Vietnam has achieved many remarkable achievements First of all, it is necessary to comply with the provisions of the Law on Tax average score of over 3.30 points, except for the criterion of environmental protection law enforcement activities of 3.13/5 points Specifically, in recent years, the State has issued many legal documents on environmental protection which have been implemented timely and effectively The average score of this criterion according to the survey results is 3.53/5 points Administration and other legal regulations related to environmental protection tax and comply with the inspection process Specifically, the inspection and payment of environmental protection tax for enterprises are implemented in good compliance with the provisions of the Tax Administration Law and other legal regulations related to environmental protection tax and comply with the process of environmental 3.2.4 Current situation of the inspection, examination and handling of the violations of the tax law on environmental protection Currently, the statistics of the inspection and examination by topic on Environmental Protection Tax have not been detailed statistics and analysis There are very few thematic inspection and examination programs on Environmental Protection Tax because the functions, tasks and powers of the inspection agencies are built to cover all areas of state management The inspections are conducted by the overall inspection agencies, including the inspection and examination of protection tax inspection, the average score of this criterion is 3.61/5 points In general, the difficulties and inadequacies in the inspection and examination of the implementation of environmental protection tax are due to a number of reasons Concerning the resources for tax inspection, in general, the organization of the tax inspection and examination apparatus is not commensurate with the increasing number of taxpayers, including businesses and organizations and individuals) Although there have been positive signs in increasing the number and quality of inspectors, this number still does not meet the actual demand In addition, the internal Environmental Protection Tax Inspector of General Department of Taxation, Inspector of General Department of Customs and Inspector of the Ministry of organization of departments performing the tax inspection function is still not highly specialized and lacks an inspection quality control department According to the 19 20 assessment of the international consulting team, the quality of the tax inspectors in For the objective of the environmental protection tax for tax collection, it is Vietnam is generally not of high quality, with limited knowledge and skills 3.3 General assessments of the state management implementation on shown through two evaluation criteria: compliance and efficiency Environmental protection tax has contributed to increase the state budget revenue (state budget) to environmental protection tax in Vietnam 3.3.1 Successes by the objectives of the environmental protection tax perform socio-economic tasks, including the task of spending on environmental protection 3.3.1.1 Assessments of the implementation of the objectives of the environmental protection tax for the environment The implementation of environmental protection tax contributes to raising the awareness of environmental protection among actors in society, helping to change their behavior in the production and consumption of products that pollute the environment, towards the sustainable economic development At the same time, the implementation of environmental protection tax contributes to helping Vietnam fulfill its commitments to the international community in the field of environmental protection In addition, the implementation of the environmental protection tax contributes to promoting enterprises to reform and innovate technology to find alternative energy sources that are environmentally friendly In general, the objectives of the environmental protection tax for the environment have been relatively well implemented in Vietnam in the past time, The survey results show that the state management on environmental protection tax has been conducted reasonably in the past time in accordance with the law and the context of the industry subject to environmental protection tax, with an assessment score of 3.78/5 points The second criterion indicates the state management on environmental protection tax, also reaching 3.85/5 points according to the survey results, confirming that over the past time, state management activities have been implemented and implemented in accordance with the objectives and regulations of the law on environmental protection tax in Vietnam 3.3.2 Limits and causes of limits 3.3.2.1 Limits Firstly, concerning the development and promulgation of legal documents on state management on environmental protection tax, currently, the environmental protection tax law is not really transparent, fair, clear and uniformly applied in indicated in two criteria, namely: reasonableness - feasibility and appropriateness of environmental protection tax specified cases Secondly, concerning the organization of the state management apparatus for The survey results show that the state management on environmental protection tax in the past time has ensured the correct and sufficient collection of tax payment objects and time, but it is only at an average level with 3.64/5 rating points Similarly, the assurance of sufficient tax collection and the appropriate amount of environmental protection tax also only achieved an evaluation score of 3.65/5 points environmental protection tax, at present, the state management apparatus for environmental protection tax has not really been organized based on the objectives, capacity of full-time officials and the ability to apply technology in management to make the apparatus lean and efficient Thirdly, concerning the organization and implementation of the state 3.3.1.2 Assessments of the implementation of the objectives of the environmental protection tax for the tax collection With the average collection of environmental protection tax in the period 20122019 reaching about 32,600 billion VND/year; the average annual rate of environmental protection tax collection compared to total state budget revenue has increased from more than 1% to more than 4% (in 2019 it was 4.07%), contributing to an increase in state budget revenue to carry out social economic tasks, including the task of spending on environmental protection (Total state budget expenditure for management on environmental protection tax, the form of propaganda, dissemination, explanation and education of environmental protection law to enterprises is still not really diverse, there is no assessment of advantages and disadvantages of propaganda forms in each locality to draw experience in choosing forms suitable to the awareness level of enterprises in different localities Fourthly, concerning the inspection, examination and handling of the violations of the law on the environmental protection tax, the bases for analyzing information and data related to tax paying enterprises have not been collected and environmental protection tasks is on average higher than the amount of environmental protection tax revenue) analyzed accurately, objectively and honestly 3.3.2.2 Causes of limits 21 Firstly, for the limitations on the development and issuance of legal documents on the state management on environmental protection tax, the main reason is the system of agencies that develop and issue legal documents on the state management on environmental protection tax is still limited in terms of resources, structure, and functions Secondly, for the limitations on the organization of the state management apparatus for environmental protection tax, the cause of these limitations is mainly the procedural legal system in Vietnam that has not yet allowed the tax management agencies to conduct criminal investigation, initially prosecutes a number of cases of invoice violations or tax evasion Thirdly, for the limitations on organization and implementation of state management on environmental protection tax, the reason is partly the lack of synchronization in the time of promulgating laws and policy circulars, which has led to the phenomenon of overlapping Cross-section in tax collection enforcement leads to a decrease in the efficiency of tax collection management activities High-quality human resources are not commensurate while the workload and subjects are increasing Fourthly, for the limitations on the inspection, examination and handling of the violations of the law on environmental protection tax, these activities for plastic bag production enterprises, individuals and organizations using plastic bags are still limited mainly because the identification of the shape of plastic bags is the subject to environmental protection tax or not due to the unclear regulations and documents guiding the implementation of the law on plastic bags is subject to tax In general, the State's supervision, management and implementation of tax collection for environmental protection are still confused and limited The lack of completeness, lack of synchronization and overlap in State management regulations related to financial policy in general in environmental protection work partly stems from the delay in promulgating regulations related to fees, environmental protection tax, in addition to the overlap of too many regulatory documents leading to difficulties in implementation An inherent problem that the tax industry is no exception to is the lack of high-quality human resources Reviewing, researching and proposing amendments and supplements to mechanisms and policies requires a team of experts with high professional qualifications, while the tax industry currently lacks a professional team 22 CHAPTER 4: ASSESSING THE IMPACT OF FACTORS AFFECTING THE STATE MANAGEMENT ON ENVIRONMENTAL PROTECTION TAX IN VIETNAM 4.1 Factors affecting the state management on environmental protection tax in published researches On the basis of the theoretical research of published studies, we summarize the following three groups of factors: 4.1.1 Macro factors and factors related to State management agencies Political - economic - social factors; State policy and the strictness of the law; the effectiveness of the environmental protection tax management apparatus; qualifications and ethics of the environmental protection tax staff; and tax facilities 4.1.2 Factors related to taxpayers, nature of operations, and characteristics of enterprises Situation and characteristics of production and business activities of taxpayers; Payment methods and procedures; Education level and awareness of taxpayers 4.1.3 International factors related to environmental protection Including International trade; and Trends of environmental protection in the world 4.2 Research model, hypothesis and design for assessing the impact of the factors 4.2.1 Proposing theoretical research models and hypotheses Macro factors and factors related to State management agencies • Politics, law, economy, and society (H11) • Tax industry on environmental protection (H12) • Procedures and records for payment of environmental protection tax (H13) Factors related to environmental protection tax payers • Situation and characteristics of production and business activities (H21) • Education level and awareness (H22) International factors related to environmental protection • International Trade (H31) • Trends in environmental protection in the world (H32) H1 H2 H3 The effectiveness of the state management on environmental protection tax 23 Figure 4.1: Theoretical model of the impact of the factors of the effectiveness of the state management on environmental protection tax From the developed theoretical research model, the author proposes groups with research hypotheses as follows: • H1: The state management on environmental protection tax is significantly affected by macro factors and factors related to the state management agencies on environmental protection tax • H2: The state management on environmental protection tax is significantly affected by factors related to taxpayers • H3: The state management on environmental protection tax is significantly affected by international factors related to environmental protection 4.2.2 Development of variable measurement On the basis of the synthesis of previous studies on the topic, the observed variables were established and normalized with a set of scales of variables (Items) in the model we establish the variable measurement including: (i) 27 observed variables 24 b) Confirmatory Factor Analysis (CFA) for each independent variable c) Testing the scale of the dependent variable 4.3 Multiple linear regression analysis and testing the research model and hypotheses 4.3.1 Multiple linear regression analysis and testing the research model a) Correlation analysis of independent variables The above results show that the Pearson correlation coefficient is statistically significant between pairs of variables ranging from 0.001 to 0.632 (