Cải cách thủ tục hành chính trong công tác quản lý thuế theo định hướng nhà nước kiến tạo trên địa bàn thành phố hà nội TT TIENG ANH

MINISTRY OF EDUCATION AND TRAINING HANOI UNIVERSITY OF BUSINESS AND TECHNOLOGY  NGUYEN THU HA ADMINISTRATIVE PROCEDURES REFORM IN TAX MANAGEMENT BY THE STATE ORIENTATION IN HANOI CITY ABTRACT OF THE THESIS OF DOCTORS OF ECONOMY HA NOI - 2021 Doctor thesis in economics: “Administrative Procedures Reform in Tax Management by the State Orientation in Hanoi city” Subject: Business Administration; Code: 9.31.01.01 The project was completed at: Hanoi University of Business and Technology Science instructor: Prof Dr Dinh Van Tien Assoc.Prof Dr Nguyen Huy Thinh Respondent 1: ………………………………………… Respondent 2: ………………………………………… Respondent 3: ………………………………………… The thesis will be defended before the School-level Thesis Evaluation Council Venue: Doctoral Thesis Defense Room - Meeting Room House , Hanoi University of Business and Technology No 29A, lane 124, Vinh Tuy, Hoang Mai, Hanoi Time: …….hour, date………….month………….year 2021 Read the thesis at: Vietnam National Library Library of Hanoi University of Business and Technology 2 PREAMBLE The urgency of the thesis In the environment of integration and globalization, state administrative reform has become an inevitable trend of countries, aiming to build a modern, dynamic and efficient state administration, contributing to economic development socio-economic of the country Vietnam is a developing country and is integrating deeply with the world economy, the competitive environment is getting fiercer, so it requires the state administrative reform to be carried out regularly more drastically to contribute to socio-economic development, perfecting the socialist rule of law State, the State of the people, by the people and for the people, building a socialistoriented market economy, realize the goal of "rich people, strong country, democratic, just and civilized society" Stemming from the above reasons, the author chooses the topic: "Reform of administrative procedures in tax administration in the direction of the state-oriented constructivism in Hanoi city" as a specialized doctoral thesis Business Administration Research purpose and tasks 2.1 Research purpose The thesis is carried out to give directions and propose some specific solutions to reform tax administrative procedures in Hanoi city 2.2 Research mission Systematize the theoretical and legal basis for tax administrative procedure reform by clarifying the concept and content of tax administrative procedure reform; analyzing the experience of administrative reform of some cities in Vietnam and some cities in other countries around the world Analysis and assessment of the current status of tax administrative procedure reform in Hanoi city 3 Proposing a number of solutions to improve tax administration reform in Hanoi city in the coming time Object and scope of research 3.1 Research subjects Administrative procedures, administrative reform in tax administration in the province 3.2 Research scope - Content: Reform of administrative procedures in tax administration in the direction of the State's construction - Time: from the beginning of the 19th century to the present - Space: Countries with economies, public administration, tax procedures are compact, efficient and have similar economic and administrative conditions with Vietnam Methodology and research methods 4.1 Methodology The thesis uses the methodology of Marxism - Leninism: dialectical materialism and historical materialism 4.2 Research Methods 4.2.1 Qualitative research methods To clarify the status of administrative procedure reform activities in Hanoi city and explore the influencing factors, the scale of factors affecting the results of administrative procedure reform activities and the satisfaction of taxpayers with administrative procedure reform in Hanoi city the main sources of information are documents, reports, research results of the management agency and other related subjects as well as expert opinions inside and outside CQT 4.2.2 Quantitative research methods To collect data for quantitative research on the factors affecting the results of administrative procedure reform in tax administration and the impact on taxpayers' satisfaction with the results of administrative procedure reform in tax administration in Hanoi city as well as spillover effects on the administration, taxpayers and society the source of information is the opinions 4 of tax officials and leaders of accounting - finance departments of enterprises (NNT) Research questions and scientific hypotheses 5.1 Research question 5.2 Scientific hypothesis The results of tax administrative procedure reform in Hanoi city will be positively improved, if the effectiveness and efficiency of the reform work in the province are ensured If tax administration procedures are not reformed in Hanoi, it will not be possible to make the most of the city's potential and opportunities for effective socio-economic development New contributions of the topic The results of the thesis research will summarize and propose some solutions to reform tax administrative procedures in Hanoi city and contribute to the draft law on supporting administrative reform, administrative procedure reform and the influencing factors, is the basis for the leaders of Hanoi city to refer to the tax PAR in the province in general and the PAR in the whole country in particular Theme structure Chapter 1: Overview of studies on administrative procedure reform in tax administration in the direction of the State constructivist in the province Chapter Theoretical basis for reforming administrative procedures in tax administration in the direction of the State constructivist in the province Chapter The reality of administrative procedure reform in tax administration in the direction of the State constructivist in Hanoi city Chapter Solutions to reform administrative procedures in tax administration in the direction of the State constructivist in Hanoi City 5 CHAPTER OVERVIEW OF RESEARCH ON ADMINISTRATIVE PROCEDURES REFORM IN TAX MANAGEMENT BY THE STATE OVERVIEW OF THE PROVINCIAL LEVEL 1.1 Research overview 1.1.1 Research projects in the world 1.1.1.1 Research works on administrative procedure reform In France, according to the French Encyclopedia (1994) and the French Encyclopedia (1999), procedure is: “Procedure is the totality of rules that must be followed, the methods of conduct that must be followed for the establishment of certain rights or certain legal situations” In China, “administrative procedures have a long history, designed to ensure administrative efficiency Administrative procedures are central to the administrative decision-making process In studying the issues of administrative reform and administrative reform, it is necessary to mention the book by two authors: S Chiavo Campo & P.S.A Sundaram 1.1.1.2 Research work on tax administration reform Adam Smith (1776), in his work "On the nature and origin of the wealth of nations" United Nations (2013), Practical Manual on Transfer Pricing for Developing Countries John Brondolo and Zhiyong Zhang (2016) in the study “Tax Administration Reform in China: Achievements, Challenges, and Reform Priorities” 1.1.1.3 Research project on tax administration reform John Brondolo, Carlos Silvani, Eric Le Borgne and Frank Bosch (2008) in the study “Tax Administration Reform and 6 Fiscal Adjustment: The Case of Indonesia” David A Nugent (2013), Visiting Assistant Professor of Robert Morris University, USA in the study “Legislating Morality: The Effects Of Tax Law Complexity On Taxpayers’ Attitudes” Nor Azrina Mohd Yusoft, Lai Minh Ling, Yap Bee Wah (2014) of Mara Technical University, Malaysia in the study “Tax non-compiliance among SMCs in Malaysia: tax audit evidence” 1.1.2 Research projects in Vietnam 1.1.2.1 Research works on administrative procedure reform Assoc.Prof.Dr.Sc Nguyen Van Tham and Assoc Prof Dr Vo Kim Son (2001) Administrative procedures: theory and practice published by the National Political Publishing House Author Nguyen Van Tham also has monographs: "Reform of administrative procedures and responsibilities of state agencies in relations with the people" Group of authors Nguyen Dang Thanh (Editor) and colleagues in the book "Measuring and evaluating the effectiveness of state administrative management, achievements in the world and application in Vietnam" 1.1.2.2 Research works on tax administration reform Hoang Van Bang (2009), in the monograph titled "Theory and policy of taxation" Nguyen Thi Lan (2009), doctoral thesis in economics "Solutions to limit tax evasion and avoidance of multinational companies operating in the Vietnamese territory" Nguyen Thi Phuong Hoa (2014), Strengthening state 7 control over activities, transfer pricing in enterprises in the context of economic integration in Vietnam, Education Publishing House 1.1.2.3 Research works on tax administration reform Nguyen Xuan Thanh (2013), Doctoral thesis in economics "Improving the effectiveness of taxpayer inspection activities in Vietnam in the current period" defended at the Academy of Finance Le Duy Thanh (2007), Tax administration innovation in the context of economic integration of Vietnam, PhD thesis at the Academy of Finance Nguyen Thi Le Thuy (2009), PhD thesis in economics "Improving the State's tax collection management to enhance corporate tax compliance (Hanoi case study)" defended at University of Economics and Business national international Nguyen Minh Ngoc (2011), PhD thesis in economics "Solutions to promote IT application in the tax industry in Vietnam" defended at National Economics University 1.2 Achievements of published scientific works Scientific researches at home and abroad related to administrative procedure reform in tax administration in the direction of the Constructivist State have mentioned the following main contents: - The concept of administrative procedures and procedures, administrative procedure reform in countries in specific socioeconomic conditions - Studies also show that tax administration and tax administration reform are always complex issues and are of interest to managers, policy makers and researchers Research works have 8 solved many theoretical and practical issues related to tax administration reform, which are: (i) Clarifying theoretical contents related to tax administration, in which mention a lot about tax management in terms of international economic integration; (ii) Point out the basic contents of tax administration such as: tax administration mechanism, organization of tax administration apparatus, training of tax administration staff, organization of development and implementation of regulations tax management process according to the functions of tax administration, tax inspection and examination; modern technical methods in tax administration and measures to combat fraud, tax evasion and tax avoidance of taxpayers; (iii) Proposing specific solutions related to the renovation, improvement and improvement of tax administration efficiency, improvement of taxpayers' tax compliance, modernization of the tax industry and renewal of the organizational structure tax authorities to suit the modernization strategy and tax management functions such as tax declaration and payment, taxpayer support services, tax inspection and examination, tax administration propaganda and complaints, tax debt settlement 1.3 Research gaps and problems of the thesis Theoretical gaps: These works are carried out in the specific economic, cultural, political and institutional environments and periods in which the research works From the perception that there can be no uniformity of environment and historical circumstances in different countries, in different historical periods At the same time, the research also ensures assurance and does not overlap with previous studies Especially in the current situation of Vietnam to 2020 and 9 10 vision to 2030, it is necessary to study tax administration reform in order to improve the efficiency and effectiveness of tax administration, and at the same time in line with commitments and international practices Practical gaps: It can be reformed that this is not a study to evaluate the overall impact of factors on the results of administrative procedure and assess the satisfaction of taxpayers in Hanoi In, the studies have not analyzed and evaluated the impact of a number of factors such as internal coordination of management agencies, remuneration for information disclosure, etc., in relation to the results of administrative procedure reform … in relation to the consensus of the taxpayers on the quality of administrative procedures The lack of overall studies on the impact of factors or insufficient research on the factors affecting the reform of administrative procedures in tax administration will limit the ability to comprehensively assess as well as make decisions recommendations for improvement of administrative procedure reform in tax administration in Hanoi city 10 10 12 The term Constructivist State can be drawn as a development model between the free market capitalist economic system and the centrally planned economic system This development model is known as the planned capitalist system of moderation, which is characterized by combining private ownership with state direction 2.1.1.5 The concept of orientation of the Constructive State in the area of Hanoi city The orientation of the State to construct in the city is a model of systematic development in the State apparatus, which is dynamic, with many initiatives and researches in order to apply the Party's lines and policies to be more proactive in terms of constitution regulations, policies and laws, creating a favorable environment for investment and development in the city 2.1.2 Classification of administrative procedures in tax administration - Classification according to administrative management objects - Classification according to the functioning of the organs - Classification according to the nature of administrative communication relationship 2.2 Principles of implementing administrative procedures 2.2.1 The process of carrying out administrative procedures The administrative procedure implementation process is the whole set of steps: guiding, implementing, and performing the work in accordance with the order and procedures that the competent state management agencies prescribe for themselves or the state administrative agencies countries, organizations and individuals when dealing with related jobs 2.2.2 Principles of building and promulgating administrative procedures - Must obey the law, maintain discipline, socialist legislation 12 12 13 - In line with the State administrative management objectives in the integration period - Administrative procedures must be systematic 2.2.3 The process of reforming administrative procedures in tax administration - The administrative procedure settlement process is the sequence of steps that must be followed in turn, in the order issued by the competent state agency and is mandatory for the subjects when participating in the settlement of administrative procedures 2.3 The content of administrative procedure reform in tax administration is oriented to the state-created state 2.3.1 Institutional reform Tax institution reform is one of the important contents of tax administration reform in the short term as well as in the long term for tax policy reform and tax administration reform of each country nation 2.3.2 Organizational reform of the state administrative apparatus The tax sector acts as a working point to arrange and consolidate regional tax departments at tax departments, consolidate branches into regional tax branches, and reduce tax agencies With the results achieved, the tax sector will continue to carry out the implementation phase, and in the coming time Along with streamlining the apparatus, reforming and modernizing the industry, the payroll management and streamlining of civil servants in the financial sector were also reviewed and synchronously organized 2.3.3 Administrative reform Tax administration procedures are built on the basis of the work contents according to the functions and tasks of the departments in the organizational structure of the international administration and regulations on the order, procedures and dossiers in handling administrative procedures tax administration 13 13 14 Tax administration procedures and other tax management contents always have a dialectical relationship with each other When the tax management mechanism changes, the organizational structure and functions and tasks of the parts in the organizational structure change, it will require tax management procedures to change accordingly to suit the operation of the tax administration dynamics of the new organizational structure 2.3.4 Building and improving the quality of cadres and civil servants Building a contingent of cadres and civil servants in the tax sector of the province must be synchronous on three fronts: Consolidation in quantity; ensure a reasonable structure; attach importance to quality and build leading experts in the industry 2.3.5 Public finance reform Firstly, a synchronous and reasonable combination of methods and techniques of risk management and compliance management in tax management Second, reform the tax management information system 2.3.6 Administrative modernization Defining administrative procedure reform as an important task, positively impacting the business environment and increasing revenue to the state budget, the provincial tax sector promptly disseminated legal documents on newly amended and supplemented taxes are issued and take effect; directly answer questions and guide procedures for taxpayers 2.4 Factors affecting administrative reform in tax administration 2.4.1 Tax policy reform Tax administration is characterized by legal management of tax compliance activities Management activities of tax authorities as well as the performance of tax payment obligations of organizations and individuals must be based on the provisions of tax policy in tax laws; the tax administration procedures themselves must also be established by the legal regulations on tax administration Thus, tax 14 14 15 administration reform has a close relationship with tax policy reform 2.4.2 Relevancy of setting reform agenda The tax administration reform program is established and carried out when there is a complete and comprehensive assessment of the current status of tax administration activities; compare with the objectives and requirements of tax administration in the new conditions to make appropriate changes Therefore, the suitability or inappropriateness of the reform program is the first basic factor affecting the success of tax administration reform 2.4.3 Human factors involved in tax reform and administration The human factor involved in tax administration reform here can be classified into three main groups: (i) The group in charge of the reform, that is, the Government (ii) The group authorized to implement the reform program is the tax administration agency and other competent state management agencies: the Ministry of Finance, the Government Inspectorate, the State Inspectorate, and , other relevant state management agencies, (iii) The group that is directly affected as well as inherits the benefits that tax administration reform brings is the taxpayers group 2.4.4 Synchronicity in tax administration reform policy 2.4.5 Stakeholders for tax administration reform 2.5 International experience on reforming administrative procedures in financial management and tax management in the direction of the state-oriented construct and lessons for Hanoi city 2.5.1 Experiences of the countries of the European Union 2.5.2 Chinese Experience 2.5.3 Indonesian Experience 2.5.4 Philippine Experience 2.5.5 Lessons learned for Vietnam and Hanoi city 15 15 16 CHAPTER THE SITUATION OF ADMINISTRATIVE PROCEDURES REFORM IN TAX MANAGEMENT BY THE STATE CONSTRUCTION IN HANOI CITY 3.1 About Hanoi Tax Department 3.1.1 General introduction 3.1.2 Functions and tasks of Hanoi Tax Department 3.2 The current situation of tax administrative procedure reform in Hanoi city in the current period 3.2.1 Institutional reform Implementing the plan to review and systematize legal legal documents related to the tax field issued by the People's Committee and the City People's Council in the area, the Hanoi Tax Department has coordinated with the Department of Justice to make statistics and bases Based on current (or soon to be) effective legal regulations, the review will be carried out, the results are as follows: Table 3.1 Results of reviewing legal documents on tax administrative procedures Year of review No Classify 201 2016 2017 2019 The document is still valid 53 111 85 60 The document has expired 28 25 38 20 The document needs to be amended, supplemented, 5 and replaced New documents to be 4 1 issued Total 84 145 129 83 (Source: Hanoi Tax Department, 2019) 3.2.2 Organizational reform of the state administrative apparatus 16 16 17 After years of implementing the roadmap as planned, the human resource structure has changed, specifically: Table 3.2 Structure administration Ratio of human No resources Percentage of civil servants with a university degree or higher The ratio of civil servants at the Tax Department to the total number of civil servants Percentage of civil servants doing inspection and examination Proportion of civil servants doing forest management & public administration work Proportion of civil servants working in propaganda and support for rural residents Proportion of civil servants doing tax declaration and of human resources for tax 2015 2016 2017 2018 2019 68,5 81 82 82 80 19,2 19,2 19.35 19,62 27,9 25,3 26,25 26,9 30 4,7 5,4 5,27 5,26 7-8 6,2 8.59 7,79 7,47 10 12,6 14.02 13,96 13,38 17 17 18 No Ratio of human resources accounting 2015 2016 2017 2018 2019 (Source of human resource reports for the years 2015, 2016, 2017 , 2018, 2019) 3.2.3 Administrative reform 3.2.4 Building and improving the quality of cadres and civil servants 3.2.5 Public finance reform 3.2.6 Administrative modernization 3.3 General assessment of administrative procedure reform in tax administration in Hanoi capital 3.3.1 About advantages Leaders of Hanoi Tax Department are always interested in directing the implementation of administrative reform in general and the control of administrative procedures in particular submit plans, assign officers in charge and closely coordinate with focal units to accomplish the goals set out in administrative reform, contributing to the best service to taxpayers to fulfill their obligations with the state budget The appointment, re-appointment, and mobilization have been strictly, openly and democratically implemented according to regulations; the appointed cadres meet the prescribed standards and are trusted to promptly supplement the team leadership team to ensure the completion of assigned tasks 18 18 19 Continue to invest in renovating and upgrading the headquarters at the units under the Tax Department, to ensure that there is enough working area, modern means and necessary equipment to perform the tasks well and serve the customers well taxpayers The projects of renovation and repair of Cau Giay Tax Branch, Quoc Oai CCT, Long Bien CCT, Thach Da - Me Linh station have been implemented, completed and put into use Strong application of IT in tax administration, is one of the leading units in IT application deployment: Online declaration always reaches over 97%; Electronic tax payment reached over 96%, helping to reduce time and costs for taxpayers and tax authorities; Good implementation of electronic tax declaration for rental households 3.3.2 About weakness and causes There has not been a real synchronous change in the awareness of some officials about the urgency, importance, role and significance of PAR for promoting economic growth as well as the close attachment of the public sector PAR with anti-corruption and bureaucracy and improve the effectiveness and efficiency of the administrative apparatus Legal documents are often changed, not synchronized in time, making the implementation awkward There is no training policy for civil servants who act as focal officers to control administrative procedures and reform administrative procedures 19 19 20 CHAPTER SOLUTIONS ON ADMINISTRATIVE PROCEDURES REFORM IN TAX MANAGEMENT BY THE STATE CONSTRUCTION IN HANOI CITY 4.1 Viewpoints and orientations on reforming administrative procedure reform in tax administration at Hanoi Tax Department 4.1.1 General view on reforming administrative procedures in tax administration in Vietnam - Administrative procedure reform is a reform of working style and it must be started from staff work Mr Nguyen Xuan Phuc, Prime Minister said that administrative procedure reform is the key, the most important thing is cadre work: "I think the issue of cadres is capable, qualified, qualified and responsible , especially the responsibility in the field of anti-waste, negative, corruption in solving administrative procedures for people and businesses is extremely important Because administrative procedures are only a state management tool in the spirit of benefiting people and businesses, reducing social costs, and strengthening state management If the procedure, no matter how good, but the people are not good, then no problem will be solved” [10] This also needs to be set out because it is a requirement for administrative reform for the tax and customs sector In places where officials are incompetent, people and 20 20 ... Xuan Thanh (2013), Doctoral thesis in economics "Improving the effectiveness of taxpayer inspection activities in Vietnam in the current period" defended at the Academy of Finance Le Duy Thanh (2007),... and researchers Research works have 8 solved many theoretical and practical issues related to tax administration reform, which are: (i) Clarifying theoretical contents related to tax administration,... examination, tax administration propaganda and complaints, tax debt settlement 1.3 Research gaps and problems of the thesis Theoretical gaps: These works are carried out in the specific economic,