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The Effectiveness of Financial Sources for Climate Change in Vietnam
Thi Nhung NGUYEN(Thi Nhung NGUYEN ),Minh Hoa NGUYEN(Minh Hoa NGUYEN ),Thi Phuong Anh VU(Thi Phuong Anh VU ),Thi Hoang Anh DO(Thi Hoang Anh DO ) 한국유통과학회 2023 The Journal of Asian Finance, Economics and Busine Vol.10 No.1
This research aims to give information about the current situation of five financial sources for climate change in Vietnam, including (i) the State budget used by ministries; (ii) the State budget used by provinces; (iii) Bilateral funds; (iv) Multilateral funds; and (v) Private funds, and then classify them in line with the effectiveness. The working paper’s secondary data on spending on CC-related activities, collected from reports of six ministries and 29 provinces, show that the State budget has been crucial in subsidizing CC-related activities in Vietnam. Moreover, domestic investment has accounted for a major part of the total expenditure of ministries and provinces for climate change. In addition, by using primary data collected from surveys sent to twelve experts from 5 groups, such as researchers, practical experts, managers of private funding organizations (such as banks and enterprises), managers of international funding organizations and beneficiaries, and then analyzing the data through the AHP method, the study shows that all climate finance sources in Vietnam are still not very effective. However, private sector funds are considered the most effective financial source for responding to climate change.
The Factors Affecting Corporate Income Tax Non-Compliance: A Case Study in Vietnam
NGUYEN, Loan Thi,NGUYEN, Anh Hong Viet,LE, Hac Dinh,LE, Anh Hoang,TRUONG, Tu Tuan Vu Korea Distribution Science Association 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.8
In many countries, the Government enacts tax laws in order to manage tax collection and regulate the macro-economy. According to Noor, Jamaludin, Omar, and Aziz (2013), tax non-compliance is a growing concern because of its negative effects on the state budget. The main objectives of this article are to identify the factors affecting corporate income tax non-compliance of enterprises in Ho Chi Minh City in accordance with the current situation of Vietnamese tax administration. We use several research methods, including the exploitation of information and practical experiences from both taxpayers and tax authorities; with Probit regression model on a sample of 187 enterprises that have been inspected or examined by tax authorities in Vietnam during the period from 2013 to 2017.The article identified eight factors affecting corporate income tax (CIT) non-compliance: (1) working capital/total assets; (2) revenue/total assets; (3) total debt/total assets; (4) loss in the previous year; (5) receivables/revenue; (6) the size of enterprises; (7) tax administrative penalties/tax payable; and (8) business field. In particular, the tax non-compliance was studied as a violation of Vietnamese tax laws by enterprises declaring an insufficient amount of CIT payable to the State budget.