期刊名称：Journal of Asian Finance, Economics and Business
印刷版ISSN：2288-4637
电子版ISSN：2288-4645
出版年度：2019
卷号：6
期号：4
页码：129-137
DOI：10.13106/jafeb.2019.vol6.no4.129
语种：English
出版社：Korean Distribution Science Association
摘要：Tax can be categorised into direct tax and indirect tax.This paper uses the ordinary least-squares regression method to study the impact of direct and indirect tax on economic growth in Vietnam in the period 2003-2017.Statistical data is collected from the Ministry of Finance of Vietnam.Theoretically,tax generates the state budget revenue and is a tool to regulate the economy.The results of statistical tests show that tax has a positive impact on Vietnam's economic growth.However,the effects of direct tax and indirect tax are different.The indirect tax has a positive influence and promote Vietnam's economic growth,while the impact of the direct tax is invisible.There has not been sufficient evidence to confirm that the indirect tax has a more positive impact than the direct tax.To promote economic growth,Vietnam needs to restructure its tax system towards: (1) Increasing the proportion of indirect tax,reducing the proportion of direct tax in the state budget revenue;(2) Expanding tax bases;(3) Reducing tax rates of corporate income tax and personal income tax;(4) Increasing tax rates of environmental protection tax,natural resources tax,value added tax and excise tax on some types of goods which harm health and environment.
