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2019•Advances in Economics and BusinessOpen access

Individual Income Tax Revenue and Its Determinants: A Case Study in Vietnam

Thân Thanh Sơn, Nguyen Huu Cung

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Abstract

Individual income tax revenue accounts for a high proportion of Vietnam's total tax revenues. The purpose of the article is to study the factors affecting individual income tax revenue in Vietnam. The findings show that there are three factors to be the strongest impact on the individual income tax revenue including GDP at current prices, individual income tax burden and inflation. Based on the empirical results, the article proposes some policy implications that can increase the individual income tax revenue without exceeding the people's endurance.

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Individual income tax revenue accounts for a high proportion of Vietnam's total tax revenues. The purpose of the article is to study the factors affecting individual income tax revenue in Vietnam. The findings show that there are three factors to be the strongest impact on the individual income tax revenue including GDP at current prices, individual income tax burden and inflation. Based on the empirical results, the article proposes some policy implications that can increase the individual income tax revenue without exceeding the people's endurance.

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Available abstract

Individual income tax revenue accounts for a high proportion of Vietnam's total tax revenues. The purpose of the article is to study the factors affecting individual income tax revenue in Vietnam. The findings show that there are three factors to be the strongest impact on the individual income tax revenue including GDP at current prices, individual income tax burden and inflation. Based on the empirical results, the article proposes some policy implications that can increase the individual income tax revenue without exceeding the people's endurance.

Key concepts: Tax revenue, Gross income, Revenue, Economics, Income tax, State income tax, Business, Public economics

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