Tax Management for E-Commerce and Digital Platform Based Business Activities in Thua Thien Hue Province - Current Situation and Emerging Issues

Abstract

The rapid development of digital technology in Vietnam has fostered the emergence of various new business models, among which digital platform-based businesses are experiencing rapid growth. Tax management in this sector, while offering certain advantages, still encounters numerous challenges related to policy mechanisms, human resources, and others, which need to be addressed to improve efficiency, prevent tax evasion, and foster a fair and transparent competitive environment. Enhancing tax management in the non-traditional business sector, particularly in e-commerce and digital platform-based businesses, is a top priority for the Party, the State, and local authorities. This article focuses on analyzing the current state of tax administration for e-commerce and digital platform-based businesses in Thua Thien Hue province and proposes several solutions to improve tax management and prevent tax evasion in this field.