Solutions to promote the application of information technology in the tax industry in Vietnam

CONCLUSION AND RECOMMENDATIONS

The Vietnamese tax sector is undergoing important reforms to respond to the rapid changes in the economy. In addition to the political task of ensuring the main source of revenue to meet the spending needs of the State budget, the tax sector is responsible for fostering revenue sources to serve the goals of sustainable growth and development, and stabilizing the economy. In order to implement activities in line with the above development strategy, the tax sector has been taking steps to prepare for reform of tax administrative procedures, standardize business processes and restructure the organizational structure. IT application is an important content of the tax sector to achieve the set goals in the new situation of the country.

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From the theory of the role of IT in the tax sector, the thesis focuses on clarifying the theoretical basis for the necessity of applying IT in the context of rapid growth in the number of taxpayers, diversity of business forms and complexity in tax-related economic transactions. The thesis outlines the principles of effective investment in IT application in the tax sector, researches and identifies factors and conditions for applying IT in tax management.

The thesis has presented the direction and roadmap for IT application of the Vietnamese tax sector until 2020. In particular, it is expected that by 2020, the tax sector will deploy IT application in essential stages to effectively manage revenue sources for the state budget, ensuring management according to the functional model and the mechanism of self-declaration and self-payment of taxes. To implement the IT application roadmap for the period 2011 - 2020, the tax sector needs to standardize operations, ensure funding, and arrange a team with professional expertise to build and operate the system.

modern IT application system. In addition, the thesis analyzes and proposes a model of a Tax Data Processing Center for the tax sector to consider implementing right from the first years of the plan. The thesis proposes a comprehensive solution package to promote IT applications in the tax sector and programs to promote IT applications towards key goals and have the effect of creating momentum in the development process. In the programs with the content of providing electronic tax services, the thesis proposes to implement them to achieve the benefits of saving time, saving transaction costs, preventing corruption, preventing tax fraud and facilitating the implementation of tax obligations of taxpayers and tax authorities, contributing to ensuring increased revenue for the state budget, increasing Vietnam's competitiveness in the international arena. In electronic tax services, the proposal to build an application system to provide electronic invoices has a breakthrough significance to solve the existing problems in current tax management in Vietnam.

To effectively implement solutions to promote IT application in the tax industry, the thesis proposes some recommendations as follows:

- Recommendations to the Government: Providing electronic tax services is an important content for the plan to implement "e-Government", therefore the Government should consider supporting the legal environment, the environment for exchanging information related to taxpayers between state agencies to ensure synchronization of technical solutions, investment efficiency and feasibility in IT application investment projects of the tax sector in particular and other sectors in general.

- Recommendation to the Ministry of Finance: The Ministry of Finance directs the focal unit (Department of Information Technology and Financial Statistics) to organize the exchange, coordinate the provision and exchange of information sources on domestic tax management and import-export tax (including

including data related to the management of collection, payment, and settlement) between units in the financial sector. At the same time, preside over the connection, exchange, and provision of electronic information on taxpayers with units of other ministries and sectors.

- Recommendation to the General Department of Taxation: The General Department of Taxation should consider the conditions to ensure the implementation of the IT application direction in the tax sector, especially the need to build tax data processing centers to ensure the IT application environment meets the requirements for centralized tax data processing, ensuring the ability to invest in high-quality IT infrastructure and at the same time have quality human resources.

To implement solutions to promote IT application, the Vietnamese tax sector needs to prepare human and financial resources and continue to reform the tax policy and regime system to meet the principles and conditions for successful IT system implementation. With the research results of the thesis, the tax sector can supplement to build a strategic project for IT application in the period of 2011 - 2020 to ensure development orientation and investment efficiency.

LIST OF AUTHOR'S WORKS

1. Nguyen Minh Ngoc (2010), “Application of information technology to develop electronic tax services”, State Tax Magazine - October 2010, No. 39 (301), pp. 6-8.

2. Nguyen Minh Ngoc (2010), “Application of information technology to support taxpayers”, State Tax Magazine - March 2010, No. 12 (274), pp. 7-8.

3. Nguyen Minh Ngoc (2010), “Scientific information and economic development

- society in our country today", Ministry-level topic, Center for Scientific Information - Ho Chi Minh National Academy of Politics and Public Administration - Hanoi 2010, pp. 99-110.

4. Nguyen Minh Ngoc (2010), “Inflation due to imbalance in trade balance: Causes and solutions”, Ministry-level project, Institute of Economics and Development - Ho Chi Minh National Academy of Politics and Public Administration - Hanoi 2010, pp. 97-101.

5. Nguyen Minh Ngoc (2007), “Electronic transactions in the tax sector in Taiwan”, Financial Informatics Magazine - August 2007, No. 50, pp. 49-50.

6. Nguyen Minh Ngoc (2007), “Initiatives adopted to manage Security and Auditability of e-transactions in Tax Administration - Vietnam”, Working Paper , Cebu, Philippines.

7. Nguyen Minh Ngoc (2006), “Developments in Electronic System for Tax Administrations”, Working Paper , Wellington, New Zealand.

8. Nguyen Minh Ngoc (2006), “Application to support tax declaration using 2D barcode technology”, Financial Informatics Magazine - October 2006, No. 40, pages 17-18 and 27.

9. Nguyen Minh Ngoc (2005), “Requirements for applying IT in the strategy of reforming the Tax Management System in Vietnam”, Financial Informatics Magazine - November 2005, No. 29, page 19.

10. Nguyen Minh Ngoc (2005), Application of information technology in the activities of the Vietnamese tax sector , Master's thesis in economics, Ho Chi Minh National Academy of Politics, Hanoi

11. Nguyen Minh Ngoc (2005), “Vietnam's tax management information system won the second prize in the 2005 Asia Pacific Information Technology Award”, Financial Informatics Magazine - August 2005, No. 26, pp. 12-13.

12. Nguyen Minh Ngoc (2005), “Korea - Taxpayer support services are given top priority”, State Tax Magazine - October 2005, issue 2, page 31.

13. Nguyen Minh Ngoc (2005), “Solutions for applying information technology to implement public democracy in the tax sector”, Business Finance Magazine - October 2005, No. 10, page 31.

14. Nguyen Minh Ngoc (2004), “IT and Taxation Industry: Data Storage and Security System - Strategic Solution for Development”, Banking Informatics Magazine - November 2004, No. 7, pp. 12-13 and 11.

15. Truong Hai Duong and Nguyen Minh Ngoc (2004), “Electronic tax serving businesses”, Financial Informatics Magazine - October 2004, No. 16, pp. 42-44.

REFERENCES

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English Documents:

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Working Paper - Topic 3 , Cha-am Hua Hin, Thailand.