The Resource Tax corruption and private sector development in Vietnam

Tax corruption and private sector development in Vietnam

Label
Tax corruption and private sector development in Vietnam
Title
Tax corruption and private sector development in Vietnam
Creator
Subject
Language
eng
Summary
This article aims to examine the impact of tax corruption on private sector development in Vietnam. After a brief literature review that focuses on tax corruption, various conceptual issues relating to tax corruption are discussed and clarified. The extent of petty tax corruption in Vietnam is then discussed, followed by a review of findings and implications of recent studies on how tax corruption impacts on private sector development in Vietnam. Despite perceptions and evidence of widespread petty tax corruption, Vietnam ranks very highly both in terms of tax collection and tax effort. Not unexpectedly, the impact of tax corruption is mixed in the sense that empirical evidence lends credence to both "sanding the wheels" and "greasing the wheels" hypotheses. Finally, some broad policy recommendations for combating tax corruption are offered
Citation source
In: eJournal of Tax Research. - Sydney. - Vol. 15 (2017), no. 2 ; p. 290-311
http://library.link/vocab/creatorName
  • Nguyen, N.A
  • Doan, Q.H
  • Tran-Nam, B
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • corruption
  • tax system
Label
Tax corruption and private sector development in Vietnam
Instantiates
Publication
Label
Tax corruption and private sector development in Vietnam
Publication

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