DETERMINANTS OF INDIVIDUAL INCOME TAX REVENUE IN VIETNAM

Abstract

Individual income tax appeared hundreds of years ago and was applied in
most countries. The role of this tax like many other taxes is an important tool for
the state to regulate the macro economy, an increase in budget revenues,
equitable distribution of income. The main purpose of this article is to study the
factors affecting Vietnam's individual income tax revenue. The research results
show that the effect of per capita income, individual income tax burden,
corruption perceptions index on Vietnam's individual income tax revenue is a
positive sign. The relationship between annual inflation index and individual
income tax revenue is a negative sign.