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

Son, Than Thanh; Cung, Nguyen Huu

doi:10.13189/aeb.2019.070502

Cited by 2 publications

(3 citation statements)

References 6 publications

(3 reference statements)

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“…К макроэкономическим факторам здесь некоторые авторы добавляют еще поведенческие и другие факторы, в частности расходы на потребление домашних хозяйств, государственные расходы, экспорт и импорт, открытость торговли, прямые иностранные инвестиции, безработицу и коррупцию. Среди них можно выделить работы, посвященные корпоративному налогу на прибыль (Monteiro et al, 2012;Ťahlová, Banociova, 2019), НДС (Bikas, Andruskaite, 2013;Olaoye, 2016;Msangi, 2015;Соколов, 2021), подоходному налогу (Son, Huu Cung, 2019;Alabede et al, 2013), имущественным налогам (Rajul et al, 2020;Bahl, Martinez-Vazquez, 2008) и местным налогам (Hanum, Sari, 2022;Mtasiwa, 2013).…”

Section: обзор релевантных научных источниковunclassified

Factor Analysis of Corporate Property Tax Revenue Calculated on the Basis of Cadastral Value

SASHICHEV,

BALAKIN

2024

LEJ

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The paper examines the revenue of corporate property tax, calculated on the basis of the cadastral value. The purpose of the study is to identify the factors affecting the amount of corporate property tax revenues in terms of those objects, with the cadastral value as a tax base for it. The relevance of the study is due to the ongoing transition to the calculation of property tax on the basis of the cadastral value. In terms of tax on property of individuals and land tax, such a transition has already been made, and forecasting the consequences of such a transition for corporate property tax is an extremely relevant task. The scientific novelty of the study is the proposed four-factor multiplicative model. Among the proposed factors are the effective property tax rate in the region, the total number of capital construction objects in the region, the share of objects in the regional list in the total volume of capital construction objects in the region and the average cadastral value of one object in the regional list. The main method of research is the logarithmic method of deterministic factor analysis. As a result, for 85 regions of the Russian Federation, the impact of each of the selected factors was quantitatively evaluated. An important result of the study should also be called a consolidated analysis of regional lists, which provide the objects, the tax base for which is the cadastral value, for the first time undertaken in national studies. The main conclusions of the study show that for most regions the leading factor is the share of objects in the regional lists. This suggests that the expansion of the lists and the increase in the share will have a positive effect on the dynamics of corporate property tax revenues, and for most regions this direction should become most promissing for increasing the revenues from this tax.

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Section: обзор релевантных научных источниковunclassified

Factor Analysis of Corporate Property Tax Revenue Calculated on the Basis of Cadastral Value

SASHICHEV,

BALAKIN

2024

LEJ

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“…A secondary time series data set for the years from 2002 to 2011 was used in a study on determinants of individual income tax revenue in Vietnam, the result finds that an increase in GDP per capita is the most important factor effecting individual income tax revenue [2,12]. The empirical study on determinants of individual income tax revenue in Vietnam concluded that there are three factors effecting individual income tax revenue during 2002-2016, such as GDP at current prices, tax burden and inflation [13]. The impact of GDP at current prices and tax burden on individual income tax revenue is a positive significant while inflation has a negative effect on individual income tax revenue.…”

Section: Literature Reviewsmentioning

confidence: 99%

“…For direct taxes, revenue from corporate income tax accounts for the highest proportion in most developing countries, while revenue from individual income tax is the highest in developed countries. Another study calculated that corporate income tax revenue during the period of 2007 -2011, 13.96% in China (ranked the 2nd after VAT), 30.73% in Vietnam (ranked the 1st) [4]. Based on The Huffington Post Canada the first time in Canadian history, more than half of the federal government's revenue in 2014 will come from individual income tax [3].…”

Section: Introductionmentioning

confidence: 99%

Gross Domestic Product Per Capita and Individual Income Tax Revenue: Empirical Evidence from Vietnam

Cung¹

2019

IJBER

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Taxes are the most important revenue source for the state budget. Income from individual income tax as a percentage of total tax revenue is increasing according to the development process of each country. The purpose of the article is to analyze the relationship between GDP per capita and individual income tax revenue in Vietnam. Empirical method is employed on secondary time series data set during the period 1999-2018. Econometric tools are employed to present and analyze the collected data from concerned bodies. The result shows that the GDP per capita has a positive effect on individual income tax revenue at 1% significant level. Moreover, the article also finds that tax revenues during the period of the individual income tax law are higher than the period of the income tax ordinance for high-income earners.

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

Cited by 2 publications

References 6 publications

Factor Analysis of Corporate Property Tax Revenue Calculated on the Basis of Cadastral Value

Factor Analysis of Corporate Property Tax Revenue Calculated on the Basis of Cadastral Value

Gross Domestic Product Per Capita and Individual Income Tax Revenue: Empirical Evidence from Vietnam

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