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Growing Science » Management Science Letters » The impact of tax policy on social development in Vietnam

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Management Science Letters
ISSN 1923-9343 (Online) - ISSN 1923-9335 (Print)
Quarterly Publication
Volume 10 Issue 5 pp. 995-1000, 2020

The impact of tax policy on social development in Vietnam Pages 995-1000 PDF Download PDF

Authors: Nga Phan Thi Hang, My-Linh Thi Nguyen, Hoai Thu Ho, Toan Ngoc Bui

📋 Author Affiliations:
N.P.T. Hang ORCID 1, M.-L.T. Nguyen ORCID 1, H.T. Ho1, T.N. Bui ORCID 2
1 University of Finance – Marketing (UFM), Viet Nam
2 Industrial University of Ho Chi Minh City (IUH), Viet Nam
doi 10.5267/j.msl.2019.11.011
4 Source: Scopus
Crossref 2 Source: CrossRef

🔑 Keywords: Tax policy, Tax revenue, Unemployment, ARDL

Abstract: The objective of this paper was to examine the impact of tax policy on social development in Vietnam. In particular, tax policy was measured through the ratio of the government’s tax revenue to gross domestic product - GDP (TAX), and social development is measured through unemployment (UNE). The research data were collected from the General Department of Taxation of Vietnam and the World Bank. We used the Autoregressive Distributed Lag (ARDL) Model to analyze time series data in the period 1990-2017. The paper achieved great success in finding the first empirical evidence of the negative impact of tax policy on unemployment in Vietnam in the long term. In addition, we found a statistically significant impact of domestic savings and domestic investment on unemployment in the both short and long term. This shows that tax policy plays an important role for unemployment as well as social development in Vietnam.

How to cite this paper
APA: Hang, N., Nguyen, M., Ho, H & Bui, T. (2020). The impact of tax policy on social development in Vietnam. Management Science Letters, 10(5), 995-1000.
Chicago/Turabian: Hang, N., Nguyen, M., Ho, H & Bui, T. 2020. "The impact of tax policy on social development in Vietnam." Management Science Letters 10, no. 5 (2020): 995-1000.
AMA: Hang, N., Nguyen, M., Ho, H & Bui, T. The impact of tax policy on social development in Vietnam. Management Science Letters. 2020;10(5):995-1000.

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📚 Journal: Management Science Letters | 📅 Year: 2020 | 📖 Volume: 10 | 📄 Issue: 5 | 👁️ Views: 2044 | 📊 Crossref: 2

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