SOLUTION TO IMPROVE THE VIETNAMESE PERSONAL INCOME TAX SYSTEM IN THE CONTEXT OF INTERNATIONAL ECONOM.docVIP

SOLUTION TO IMPROVE THE VIETNAMESE PERSONAL INCOME TAX SYSTEM IN THE CONTEXT OF INTERNATIONAL ECONOM 　　【Abstract】Laws on Personal Income Tax in Vietnam officially effected and implemented in social, economic life on 01/01/2009. However, management of personal income tax is posing big challenges on managers. First of all, the law includes some new points as compared to Ordinance of Personal Income tax on high income earners, especially the regulation related to family situation to calculate taxable income. The implementation started in context of economic recession, stagnation in investments