ẢNH HƯỞNG CỦA THUẾ TỐI THIỂU TOÀN CẦU TỚI VIỆT NAM QUA PHÂN TÍCH THUẾ SUẤT THUẾ THU NHẬP DOANH NGHIỆP HIỆU DỤNG

Abstract

The policy of preferential corporate income tax is a widely used tool by Vietnam and other countries to attract foreign direct investment (FDI) over the past years. However, these special incentive policies also lead to reduced tax revenues in many nations and affect the fairness among countries. The global minimum tax agreement, based on effective corporate income tax rates, is a solution endorsed by the Group of Twenty developed and emerging economies (G20). By estimating the effective tax rates for FDI enterprises, the article highlights opportunities and  challenges for Vietnam when implementing a global minimum tax. It also suggests some policy reforms for the upcoming period.