CONDITIONS FOR ESTABLISHMENT OF TAX AGENTS IN ACCORDANCE WITH THE LAW OF SOME COUNTRIES AND PROPOSALS FOR IMPLEMENTATION OF VIETNAM LAW
CONDITIONS FOR ESTABLISHMENT OF TAX AGENTS IN ACCORDANCE WITH THE LAW OF SOME COUNTRIES AND PROPOSALS FOR IMPLEMENTATION OF VIETNAM LAW
Author(s): Thi Hoa TrinhSubject(s): Law on Economics, Fiscal Politics / Budgeting, Commercial Law
Published by: C.H. Beck Publishing House - Romania
Keywords: tax law; tax; tax agent; tax agency law; tax agency establishment; international experience;
Summary/Abstract: Tax agency is a concept that has been mentioned for recent years. According to the 2020 statistics of the General Department of Taxation, since its establishment, there are more than 500 tax agents. The establishment of such a tax agent is quite small comparing to practical needs. The article specifically outlines a number of conditions for establishing a tax agent in Japan and Korea. Compares with the conditions for establishing a tax agent in Vietnam. Based on the equivalent economic and social conditions, a number of conditions are proposed to improve the Vietnamese law on the conditions for establishing tax agents.
Journal: Studii Juridice şi Administrative
- Issue Year: 24/2021
- Issue No: 1
- Page Range: 123-136
- Page Count: 14
- Language: English