ẢNH HƯỞNG CỦA CHÍNH SÁCH THUẾ TỚI TĂNG TRƯỞNG KINH TẾ VIỆT NAM

Abstract

During the Doi Moi process, Vietnam has actively reformed tax policies to increase the efficiency of resource allocation to support sustainable growth. The change of taxes will directly affect the living standards of households as well as the revenue of manufacturers, thereby affecting the economic growth of Vietnam. The study uses the time series data regression method to examine the effects of 3 taxes VAT, CIT and PIT on economic growth. The results show that taxes have an impact on growth, in which VAT is the tax with the highest contribution. To further strengthen the role of tax policy, the government needs to take measures to ensure the maximum use of available resources in the economy