THỰC TRẠNG QUẢN LÝ THUẾ ĐỐI VỚI HOẠT ĐỘNG THƯƠNG MẠI ĐIỆN TỬ Ở VIỆT NAM

Abstract

In recent years, the form of online business or e-commerce has developed strongly, significantly impacting economic growth. Particularly, the COVID-19 pandemic has brought many changes and explosive growth in e-commerce in the Vietnamese market. The reality shows that e-commerce activities are very diverse and have a broad scope, raising many issues for state management, including tax administration. Managing taxes in e-commerce is not only a difficultproblem but also a challenge for many countries. In this context, strengthening tax management for e-commerce activities in Vietnam is necessary.