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No. 219 (2026)

Published: 2026-02-07

Analysis of the current situation and solutions for controlling global minimum tax revenues in Vietnam for the State Audit Office

Nguyễn Bá Hùng

6
- PDF (Vietnamese)
Factors affecting tax compliance of household businesses in Hanoi: empirical evidence from a multivariate linear regression model

Nguyễn Linh Chi, Ngô Khánh Huy, Lê Quỳnh Giang, Cao Hương Giang

17
- PDF (Vietnamese)

Corporate tax avoidance from a governance perspective: motivations, channels and policy implications

Cao Tấn Huy

26
- PDF (Vietnamese)
Applying the risk-based and materiality assessment audit approach in performance audits by the State Audit Office

Ngô Thị Ngọc Tú, Lê Thị Thanh Bình, Hoàng Đình Trung

35
- PDF (Vietnamese)

A Review of Vietnam’s Exports in 2025: Solutions for 2026 and the Outlook to 2030

Ngô Thế Chi

41
- PDF (Vietnamese)

Enhancing depositor awareness of deposit insurance: international experience and lessons for Vietnam

Nguyễn Thị Khánh Phương, Nguyễn Nhật Minh, Nguyễn Thị Thu Trang

58
- PDF (Vietnamese)

Orientations for sustainability development accounting in the public Sector: an approach from IPSAS 1, 22, 24, 33, 42, 47, 48, and 50

Nguyễn Thị Cảnh Hoa, Nguyễn Thị Xuân Quỳnh

71
- PDF (Vietnamese)