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The impact of tax policy on social development in Vietnam

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. | The impact of tax policy on social development in Vietnam .den color inherit .ttnd ol .ttnd ul .ttnd dl padding 0 0px 0 20px .ttnd hr margin 10px 0px .ttnd a href javascript void 0 .ttnd a href color inherit dtextscript p text-align left dtextscript img vertical-align middle Management Science Letters 10 2020 995 1000 lt br gt lt br gt lt br gt lt br gt Contents lists available at GrowingScience lt br gt lt br gt lt br gt Management Science Letters lt br gt homepage www.GrowingScience.com msl lt br gt lt br gt lt br gt lt br gt lt br gt The impact of tax policy on social development in Vietnam lt br gt lt br gt lt br gt Nga Phan Thi Hanga My-Linh Thi Nguyena Hoai Thu Hoa and Toan Ngoc Buib lt br gt lt br gt aUniversityof Finance Marketing UFM Vietnam lt br gt b lt br gt Industrial University of Ho Chi Minh City IUH Vietnam lt br gt CHRONICLE ABSTRACT lt br gt lt br gt Article history The objective of this paper was to examine the impact of tax policy on social development in Vietnam. In lt br gt Received September 23 2019 particular tax policy was measured through the ratio of the government s tax revenue to gross domestic product lt br gt Received in revised format No- - GDP TAX and social development is measured through unemployment UNE . The research data were lt br gt vember 8 2019 collected from the General Department of Taxation of Vietnam and the World Bank. We used the Autoregres- lt br gt Accepted November 8 2019 sive Distributed Lag ARDL Model to analyze time series data in the period 1990-2017. The paper achieved lt br gt Available online great success in finding the first empirical evidence of the negative impact of tax policy on unemployment in lt br gt November 8 2019 Vietnam in the long term. In addition we found a statistically significant impact of domestic savings and do- lt br gt Keywords mestic investment on unemployment in the both short and long term. This shows that tax policy plays an im- lt br gt Tax policy portant role for unemployment .