THỰC TIỄN TRIỂN KHAI LUẬT QUẢN LÝ THUẾ NĂM 2019 VÀ NHỮNG VẤN ĐỀ ĐẶT RA

Abstract

On June 13, 2019, the National Assembly passed the Law on Tax Management No. 38/2019/QH14 on the basis of inheriting the contents from the Tax Management Law in 2006 and its amendments (2012, 2014, 2016), that are being implemented stably, with a selection of good practices and international standards. The Tax Management Law 2019 creates a legal basis for modern tax management, ensuring consistency, publicity, transparency and simplicity, and at the same time contributes to promoting administrative reform, improving efficiency and effectiveness in tax management. The article evaluates the implementation process of the Law on Tax Management, acknowledge the results, identifies the issues that need to be further improved in order to improve the efficiency of tax management and create favorable conditions for businesses and people in enforcing and complying with tax laws.