ĐÁNH GIÁ HOẠT ĐỘNG QUẢN LÝ THUẾ NHẰM THÚC ĐẨY TUÂN THỦ CỦA NGƯỜI NỘP THUẾ

Abstract

Ensuring taxpayer compliance is one of the fundamental requirements for tax policy planning and law enforcement activities through tax management. Statistics show that the ratio of tax arrears of enterprises to the total state budget revenue has tended to decrease from 8.3% in 2016 to over 6% in 2022. However, the number of debts owed by struggling businesses has tended to increase, especially due to the impact of the COVID-19 pandemic  along with general economic difficulties. In 2023, the Tax sector recovered 41.557 trillion VND (of which,
collection through debt management measures amounted to 37.605 trillion VND; collection through forced debt recovery measures amounted to 3.952 trillion VND), an increase of 10.7% compared to December 31st, 2022. This article evaluates the results and potential limitations in tax management activities, thereby proposing some recommendations to enhance tax management activities,
contributing to increasing taxpayer compliance, and aligning with the context of digital transformation, moving towards digitizing tax data in Vietnam.