Chính sách thuế bất động sản ở Việt Nam: Nhận diện bất cập và đề xuất một số giải pháp

Abstract

In the current period, real estate tax plays an important role in the State's financial revenue and is also a tool that contributes to regulating the real estate market. However, real estate tax policy still has limitations and shortcomings. Using data processing and analysis methods, sociological surveys and expert opinions, the study analyzed and evaluated the implementation of policies on agricultural land use tax, non-agricultural land use tax, and personal income tax from real estate transfer in Vietnam, thereby identifying shortcomings and limitations and making some proposals on legal policies, information technology and techniques to improve the effectiveness of real estate tax policy.