CẢI CÁCH HỆ THỐNG CHÍNH SÁCH THUẾ GẮN VỚI CƠ CẤU LẠI THU NGÂN SÁCH NHÀ NƯỚC

Abstract

To implement tasks of social and economic development, especially the tasks for sustainable development of state budget revenue, Vietnam needs to accelerate the tax policy system reform in association with the state budget revenue restructure to target at building a fair, efficient, and affordable tax system to mobilize resources for state budget while ensuring alignment with international practices. The article reviews achievements in tax policy reform in the period 2011- 2020 as well as goals and solutions to reform the tax policy system by 2030.