GIẢI PHÁP HOÀN THIỆN CHÍNH SÁCH THUẾ THU NHẬP CÁ NHÂN Ở VIỆT NAM

Abstract

In Vietnam, since the initial application of income tax  on high-income individuals, the personal income tax has continuously evolved, reflecting the appropriate characteristics of a tax system for a market-oriented economy. This article focuses on assessing the current situation and proposes several directions for improving Vietnam’s personal income tax policies in the upcoming period.