The situation of tax fraud through taxable value of imported goods in Vietnam nowadays and improvement solutions

Abstract

The article analyses and assesses the basic forms that Vietnamese businesses often use to evade taxes through the taxable value of imported goods: Declaring customs value lower than actual value, declaring customs value higher values than actual value and misrepresenting the country of origin. In addition to that, author proposes solutions for Vietnamese customs authorities and enterprises importing goods in order to improve the effectiveness of tax fraud prevention through taxable value of imported goods in Vietnam in near future.