Tax procedures are factors that strongly affect the business environment. A simple and convenient tax procedures system will contribute to a good business environment by easing of tax returns preparation, reducing tax...Tax procedures are factors that strongly affect the business environment. A simple and convenient tax procedures system will contribute to a good business environment by easing of tax returns preparation, reducing tax compliance costs, and preventing corruption. This paper examines the results and impacts of previous tax procedures reform on Vietnam's business environment, identifies challenges of tax procedures reform now and the coming years, and discusses areas where further reforms are needed to sustain tax revenue and reduce compliance costs including: (1) wansparent and comprehensive guidance to all tax laws and other legal tax documents; (2) widening the application of risk management in tax administration; (3) continuing simplification of tax procedures; and (4) development of IT in tax administration.展开更多
文摘你是否想过要在一个Palm设备上阅读或更新文档和电子表格?那么就安装来自Data Viz的Documents To GoProfessional Edition 3.0(市场价50美元)吧。在每次HotSync过程中,下载的文件将会与桌面系统进行同步,这样不管是在桌面系统还是在Palm设备上进行的编辑,都会反映到另一个文件拷贝上。Documents To
文摘Tax procedures are factors that strongly affect the business environment. A simple and convenient tax procedures system will contribute to a good business environment by easing of tax returns preparation, reducing tax compliance costs, and preventing corruption. This paper examines the results and impacts of previous tax procedures reform on Vietnam's business environment, identifies challenges of tax procedures reform now and the coming years, and discusses areas where further reforms are needed to sustain tax revenue and reduce compliance costs including: (1) wansparent and comprehensive guidance to all tax laws and other legal tax documents; (2) widening the application of risk management in tax administration; (3) continuing simplification of tax procedures; and (4) development of IT in tax administration.