Thesis information "The relationship between the National Assembly and the Government in making tax policy in Vietnam today" by HVCH Duong Ngoc Tan, majoring in Political Science.
1. Student's name: Duong Ngoc Tan
2. Gender: Male
3. Date of birth: January 10, 1985
4. Place of birth: Nghe An
5. Student recognition decision No. 2119/2011/QD-XHNV-SDH dated November 1, 2011 of the President of the University of Social Sciences and Humanities, Vietnam National University, Hanoi.
6. Changes in training process: No
7. Thesis topic: "The relationship between the National Assembly and the Government in tax policy making in Vietnam today".
8. Major: Political Science; Code: 60 31 02 01.
9. Scientific advisor: Dr. Bui Thanh Nam - Faculty of International Studies, University of Social Sciences and Humanities.
10. Summary of thesis results:
In theory: Political theory on State Institutions (Organization and operation, functions, tasks & powers of the National Assembly, of the Government of Vietnam), policies and political power. Introduce some legal documents, their contents and the process of law making in our country with some related contents on Tax Theory and Tax Administration.
In practice: Reflects the planning process, the relationship between the Government and the National Assembly in the current tax policy planning. Evidence is provided by two Draft Laws amending and supplementing the current Law on Tax Administration and the Law on Personal Income Tax.
Assessing the quality of Tax Policy Planning, with two selected Law Projects for research and proposing some recommendations for reference and application in the organization of activities of the National Assembly and the Government associated with the current Tax Policy Planning work in Vietnam.
11. Practical applicability: In the organization of activities of the National Assembly and the Government associated with Tax Policy Planning.
12. Further research directions: Monitoring and policy implementation activities of the National Assembly and the Government. Research with other taxes in income tax, property tax and consumption tax.
13. Published works related to the thesis: None
INFORMATION ON MASTER'S THESIS
1. Full name: Duong Ngoc Tan 2. Sex: Male
3. Date of birth: 10, January, 1985 4. Place of birth: Nghe An
5. Admission decision number: 2119/2011/QD-XHNV-SDH dated November 1, 2011
6. Changes in academic process: None
7. Official thesis title: The relationship between the National Assembly and the Government in planning Vietnam's current tax policy.
8. Major: Political science 9. Code: 60 31 02 01
10. Supervisor: PhD. Bui Thanh Nam – University of Social Sciences and Humanities, VNU Hanoi.
11. Summary of the findings of the thesis:
Theory: Theory of Political Science: State institutions (The relationship between Parliament and Government in structure, organization and operation; function, powers & duties), policy & political power. Introduced some legal texts, their content and the legislative process in Vietnam. Providing these theories of Tax & Tax Administration have been concerned.
Practice: The planning process and the relationship between the Government and the National Assembly in planning Vietnam's current tax policy. To make a study of the two Bills amending and supplementing about two laws (tax administration & personal income tax).
Appraise: Assessing the quality of tax policy planning in general, the two Bills which the author studied in particular and providing some recommendations for applications.
12. Practical applicability, if any: In the organization and operation of the National Assembly, the Government related to the formulation of tax policy.
13. Further research directions, if any: Monitoring activities, implementing policies of the National Assembly and the Government concern with other taxes (income tax, property tax and consumption tax).