THỰC TRẠNG VÀ NHỮNG VẤN ĐỀ ĐẶT RA TRONG CÔNG TÁC QUẢN LÝ THUẾ Ở VIỆT NAM

Abstract

The process of reforming Vietnam's tax system over the past time has been carried out synchronously, ensuring the link between policy innovation and the requirement to improve tax administration efficiency. In the new context, there have been requirements that need to continue to innovate tax administration, towards comprehensive electronic tax management, on the basis of restructuring simple and transparent tax administrative procedures. transparen, in line with international practices; promote risk management through strong application of information technology in all stages of the tax management process…