HOÀN THIỆN QUY ĐỊNH VỀ GIẢM TRỪ GIA CẢNH TRONG LUẬT THUẾ THU NHẬP CÁ NHÂN Ở VIỆT NAM

Abstract

Together with regulations on tax rates, family circumstance deductions and deduction levels are among the most evident aspects of personal income tax characteristics and the policymakers’ perspectives when establishing personal income tax policies. These regulations vary across countries and often change over time. This article analyzes the principles for setting deduction levels, regulations on family circumstance deductions in some countries and in Vietnam and provides recommendations to adjust family circumstance deductions in the Vietnamese Personal Income Tax Law to harmonize with general principles and Vietnam’s conditions, ensuring the advantages and objectives of personal income tax.