Taxation textbook chapter 1 2
➤ Gửi thông báo lỗi ⚠️ Báo cáo tài liệu vi phạmNội dung chi tiết: Taxation textbook chapter 1 2
Taxation textbook chapter 1 2
PREFACETax administration has been taught in the Academy of Finance of Vietnam for many years. However, this subject has only been taught in Vietnames Taxation textbook chapter 1 2se so far. In order to improve the English ability of the Academy’s students, series of solutions have been suggested and/or applied of which using English in teaching at the Academy is one of the key solutions.There is a lot of work to do for teaching a new subject of which preparing learning mater Taxation textbook chapter 1 2ials is very important. Among other learning materials, a textbook on taxation is a must-do thing. That is the reason for the birth of this book for tTaxation textbook chapter 1 2
he first time of publication in 2013. After 5 years of having been used for teaching and studying, the book need to be modified because some of its paPREFACETax administration has been taught in the Academy of Finance of Vietnam for many years. However, this subject has only been taught in Vietnames Taxation textbook chapter 1 2t of the digital economy and the fourth industrial revolution. For the second edition in 2019. we try to update all the key changes in the Vietnam's tax laws and the modern uses in tax administration. We also make some changes to the exercises and supplement some more exercises.The aims of this book Taxation textbook chapter 1 2 are to provide systematic understanding of tax theory, crucial contents and issues of tax laws, and tax administration in Vietnam. This book is desigTaxation textbook chapter 1 2
ned for students who learn English in economics as their first university degree or students majoring in economics with upper-intermediate level EngliPREFACETax administration has been taught in the Academy of Finance of Vietnam for many years. However, this subject has only been taught in Vietnames Taxation textbook chapter 1 2 is a very complicated subject. Therefore, it is inevitable to avoid errors in this book. We highly appreciate suggestions from scientists, colleagues and readers to perfect this work.ACKNOWLEGEMENTSWe at first wish to thank Associate Prof. PhD. Nguyen Trong Co. Chairman of the Academy of Finance an Taxation textbook chapter 1 2d Prof. PhD. Ngo The Chi. Ex-Chairman of the Academy of Finance for their encouragement and special help.We owe a special thanks to the following collTaxation textbook chapter 1 2
eagues for their valuable comments and suggestions:Pham Van Lien. Associate Prof. PhD. Ex-Vice Chairman of the Academy of Finance-, Dang Due Son. AssoPREFACETax administration has been taught in the Academy of Finance of Vietnam for many years. However, this subject has only been taught in Vietnames Taxation textbook chapter 1 2f Auditing, Hanoi University: Vuong Thi Thu Hien. Prof. PhD. Vice head of Department of Taxation. Faculty of Taxation and Customs. Academy of Finance: Mai Ngoc Anil, Prof. PhD. Dean of Faculty of Accounting. Academy of Finance.Special thanks also to our colleagues in the Department of Scientific Man Taxation textbook chapter 1 2agement for their efficient coordination and their help in editing and publishing this book.Many thanks also to our colleagues in the Faculty of TaxatTaxation textbook chapter 1 2
ion and Customs. Academy of Finance for their encouragement and good advice.THE AUTHORSLe Xuan Truong. Associate Professor. Doctor of Philosophy in EcPREFACETax administration has been taught in the Academy of Finance of Vietnam for many years. However, this subject has only been taught in Vietnames Taxation textbook chapter 1 2of chapter 1 and 7Nguyen Thi Thanh Hoai. Doctor of Philosophy in Economics, Vice Dean of Faculty of Taxation and Customs. Head of Department of Taxation. Academy of Finance of Vietnam: Co-chief Author, writer of chapter 2 and 8. co-writer of chapter 9Nguyen Van Hieu. Associate Professor. Doctor of P Taxation textbook chapter 1 2hilosophy in Economics. MBA (Aus). Head of Department of Finance. School of Economics. National University in Hanoi: Writer of chapter 4Ly Phuong DuyeTaxation textbook chapter 1 2
n. Associate Professor. Doctor of Philosophy in Economics. Lecturer of Faculty of Taxation and Customs. Academy of Finance of Vietnam: Writer of chaptPREFACETax administration has been taught in the Academy of Finance of Vietnam for many years. However, this subject has only been taught in Vietnames Taxation textbook chapter 1 2er of chapter 1 and 9Truong Ba Tuan. MBA (Aus). Vice Director of National Institute for Finance: Co writer of chapter 7CHAPTER 1AN OVERVIEW OF TAXATIONLEARNING OBJECTIVESAfter residing this chapter, you should be able to:1.Define terms related to taxes and tax policy.2.Distinguish tax revenues from Taxation textbook chapter 1 2other revenues of the government.3.Give reasons why we have taxes.4.Explain the principles of taxation.5.Describe the major types of taxes.6.DescribeTaxation textbook chapter 1 2
the standards of a modem tax system.7.Describe the basic elements of a tax law.1.1. CONCEPTS AND CHARACTERISTICS OF TAXTo many people, tax is considerPREFACETax administration has been taught in the Academy of Finance of Vietnam for many years. However, this subject has only been taught in Vietnames Taxation textbook chapter 1 2ney or assets) a person or an entity has to pay compulsorily to the government in order to finance the government’s activities. This perception derives from the fact that people only see the act of tax payment from the citizens to the government both in cash and by other assets such as rice or wheat Taxation textbook chapter 1 2 etc.According to the Me Milan Dictionary of Accounting. “Taxes are compulsory levies made by public authorities for which nothing is received directlTaxation textbook chapter 1 2
y in return. They are used in part to provide public goods”. 1The Longman Dictionary of Business English defines tax as “A payment of money legally dePREFACETax administration has been taught in the Academy of Finance of Vietnam for many years. However, this subject has only been taught in Vietnames Taxation textbook chapter 1 2y citizens to the government in order to finance the public expenditures.PREFACETax administration has been taught in the Academy of Finance of Vietnam for many years. However, this subject has only been taught in VietnamesGọi ngay
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