Home / Tax Evasion

Fight against tax evasion - 2


- Mention effective solutions to combat tax evasion crimes in a comprehensive and feasible manner so that legislative, executive and judicial agencies have programs and plans to organize effective prevention and combat against this type of crime.


8. Thesis layout:

Based on the purpose, tasks and scope of the research, in addition to the opening part

Maybe you are interested!

Introduction and conclusion, list of references, the thesis is divided into 3 chapters with the following specific contents:

Chapter 1. General theory on the fight against tax evasion

Fight against tax evasion - 2

Chapter 2. Current status of tax evasion and the fight against this type of crime in the last 5 years (from 2001 to 2005)

Chapter 3. Solutions to improve the effectiveness of the fight against tax evasion in the coming time

Although I have tried my best, due to limited knowledge, this thesis certainly cannot avoid shortcomings. The author looks forward to receiving comments from teachers, friends and those interested in this topic.


Chapter 1‌‌

General theory about

fight against tax evasion


1.1 Tax evasion in Vietnamese criminal law

1.1.1 Tax overview:

1.1.1.1 Tax concept:

Human history has proven that the emergence and change of taxes are closely linked to the formation and development of the State. The private ownership regime appeared, society was divided into classes, and the State was inevitably born. The main function of the State is to protect the interests of the ruling class and solve some common problems of the community. The State needs to have the necessary material resources to serve the implementation of those functions. The development of the private ownership regime led to the method of mobilizing material resources to serve community life through voluntary contributions of the people as in primitive communist society, which is no longer suitable. The State has used its power to determine and force citizens to contribute a part of the wealth they create to the common fund of the State, and to ensure the implementation of this obligation by the State's coercive apparatus. The emergence of this source of wealth and the collection relationship is tax and the tax collection relationship.

Thus, tax was born as an objective necessity in history, stemming from the need to meet the functions of the State and existing inseparably from State power. Therefore, many researchers have affirmed that "tax is both an economic category and a historical category" (1) .

Definition of tax, from different perspectives, many researchers

have given different concepts of tax.


According to Karl Marx, "taxes are the economic basis of the state apparatus, a means of

simply for the treasury to collect money or assets from the people to use for spending the state's money" (2)

With their assessment, economists believe that tax is: "a form of financial income distribution of the state to perform its functions, based on political power, to distribute surplus products of society in a coercive and non-refundable manner" (3)

If we consider taxes as legal regulations, tax law researchers define: "Tax is an order that has been established peacefully between the government and the community in respect of the obligation to collect and pay into the budget. Taxes do not have any discrimination between states or territories" (4)

Or: "Tax is a compulsory payment that organizations or individuals must pay to the state when certain conditions are met" (5)

In general, the above concepts can be defined as: "Tax is a mandatory payment that individuals and legal entities are obliged to make to the State, arising on the basis of legal documents issued by the State, not of a comparative nature and directly refunded to the taxpayer".


1.1.1.2 Characteristics of tax:

Research on taxes shows that taxes have the following basic characteristics:

Firstly, tax is a compulsory payment of individuals and legal entities to the state, not of a direct comparison and refund nature.

By its power, the state promulgates laws regulating types of taxes, taxpayers, tax rates... Any individual or legal entity, if it

If a taxpayer meets all the legal requirements, he or she is obligated to pay taxes. Paying taxes is a state command that requires taxpayers to


Taxpayers must comply. If taxpayers do not comply or do not fully comply with their obligations, they will be subject to enforcement and penalties from the State. Even tax collection agencies themselves do not have the right to choose whether or not to collect taxes, or to discriminate against taxpayers in violation of tax law.

The compulsory nature is closely related to the non-reciprocal and direct refund nature of tax obligations. The non-reciprocal and direct refund nature of tax obligations is shown in the following: "Tax is not an amount payable when taxpayers have received a specific benefit or right from the state. Anyone, when eligible, must fulfill their tax obligations to the state, regardless of what public benefits they have received." [3, p.10]. Because of the non-reciprocal nature, many people believe that

Paying taxes does not bring any benefits to oneself, and one does not voluntarily pay taxes. This misconception has led to tax evasion and tax procrastination. Therefore, to ensure stable tax collection, the state must use measures to force tax obligations, and also use persuasive educational measures to make people more aware of taxes and raise their awareness of paying taxes voluntarily. In fact, taxpayers have enjoyed many indirect benefits from paying taxes such as: peace, stability of the country, public works, public services...

Second, issued by the highest State authority.

Taxes provide the main source of revenue for the national budget, but are mobilized from tax payments by individuals and organizations in society. Therefore, the impact of taxes is not only on the country, but also affects the rights and interests of all individuals and organizations. To protect the rights of the people as well as the national interests, most countries in the world stipulate that the authority to issue, amend, and abolish tax laws belongs to the legislative body. This is a principle that was recognized early in the laws of countries. For example, in England, the law


The Civil Rights Law of 1688 stipulates: prohibits all taxes for State expenditure without the approval of the National Assembly. ë France, the French National Assembly stipulates: any tax without the approval of the National Assembly cannot be applied. The Constitution of the French Republic in 1791 stipulates that the French National Assembly has the right to vote and decide on tax laws.

The Constitution of the Socialist Republic of Vietnam stipulates: The National Assembly has the duty and power to prescribe, amend or abolish tax laws. However, due to the need to regulate legal relations on taxes, the National Assembly may assign the National Assembly Standing Committee to prescribe, amend or abolish certain types of taxes through the form of promulgating Ordinances or Resolutions on taxes.

Third, tax is a tool that reflects the redistribution of material wealth in the form of value between the State and other entities in society.

The State's tax collection creates a distribution relationship between the State and individuals and legal entities in society. The object of this distribution relationship is material wealth expressed in the form of value. Through this activity, the State regulates income among individuals in society. People with high incomes and people who use many products have to pay more taxes, which are converted into social welfare to support people with low incomes. Through tax policy, the State has measures to support effective economic sectors, limit disadvantageous sectors, and promote overall growth.

1.1.1.3 The role of taxes in a market economy.

Economists often mention the role of taxes in the State budget and social life. Because in reality, through tax collection, the State concentrates a part of the society's wealth, thereby forming the State budget fund and implementing economic and social policies.


In terms of law, tax is an institution established by the State through the promulgation of legal documents. Legal documents not only stipulate the content of taxes but also establish the rights and obligations of subjects, and measures to ensure tax collection and payment. Tax law is the institutionalization of the State's socio-economic policies. Therefore, tax law is a decisive factor in the socio-economic significance of taxes and plays an important role in the economy and social life.

The role of tax is a specific expression of tax functions in certain economic and social conditions. In the conditions of a market economy, with the change in the way the State intervenes in economic activities, tax plays a very important role in the process of socio-economic development. The role of tax is shown in the following aspects:

a. Tax law is the main tool of the State to mobilize a part of the material wealth in society into the State budget.

The State promulgates tax laws and determines the types of taxes applicable to legal entities and individuals in society. The fact that tax payers fulfill their tax obligations according to the provisions of tax laws has created an important financial source, accounting for a large proportion in the structure of State budget revenue.

Like the law in general, tax law has the function of regulating social relations. The main and most important purpose of regulating the legal relationship of tax collection and payment is to create a state budget fund. In most countries, tax is the main form prescribed by law to collect state budget.

A healthy national finance must rely mainly on internal revenue sources of the national economy. In the conditions of a market economy, from the scope of activities, the State is required to issue and organize the implementation of


Implement tax laws to concentrate financial resources on the State budget, thereby meeting the increasing spending needs.

Tax is the most important tool to redistribute the total social product and national income according to the path of building socialism in our country. Currently, foreign revenue has decreased significantly, foreign economic relations have changed to borrowing and repaying. First of all, tax is an important tool to contribute to stabilizing social order, preparing conditions and premises for long-term development.

With a multi-sector economic structure, the new tax law system is

uniformly applied among economic sectors. Taxes have regulated most production and business activities, sources of income, and all social consumption. This is the main source of revenue for the State budget.

b. Tax law is a macro-regulatory tool of the State for the economy and social life.

In addition to mobilizing revenue for the State budget, tax law also plays an important role in macro-regulating the economy. Article 26 of the 1992 Constitution states: The State unifies the management of the national economy through laws, plans, and policies. As a part of the Vietnamese legal system, tax law plays the role of a macro-regulating tool of the State. Through the promulgation and implementation of tax law, the State institutionalizes and implements regulatory policies for the economy, regulating income and social consumption.

Regulation of the economy is an objective and regular requirement of the State in the conditions of a market economy. Through the provisions of tax law on the structure of taxes, scope of taxpayers, tax rates, tax exemptions, etc., the State proactively promotes its regulatory role in the economy. This role of tax law is demonstrated in that tax law is a tool to influence the investment thinking and investment behavior of business entities.


business and consumer behavior of members in society. Based on tax tools, the State can promote or restrict investment and consumption.

Through the provisions of tax law, the State proactively intervenes in the supply and demand of the economy. The impact of the State to adjust the supply and demand of the economy in a reasonable manner will have a great impact on economic stability and growth. Through the provisions of tax law, the State

positively impact supply and demand of the economy in all stages from production, circulation to consumption.

Consumption regulation is an important activity of the State for the market economy. Through the provisions of tax law, the State affects

affecting social consumption relations. In order to limit the consumption of certain goods and services, the State increases value added tax rates, import and export taxes... on the production, business and consumption of those goods.

To implement protection policies, encourage domestic production and encourage exports, the law on export and import taxes has the following provisions:

The encouragement or restriction of the import and export of certain goods is mainly reflected in the tariff schedule applied in a discriminatory manner to different types of imported and exported goods.

In the competitive conditions of an economy operating under a market mechanism, it inevitably leads to financial recession in some enterprises. For industries, production and business sectors that need to be encouraged, in addition to general regulations, tax laws also have preferential regulations, tax exemptions and reductions to overcome financial recession, creating stability and development of enterprises.

Taxes contribute to encouraging the exploitation of domestic raw materials and supplies.

meet the needs of consumption and export. Through tax laws, the State has a positive impact in promoting production development on the basis of taking advantage of

Comment


Agree Privacy Policy *