Information on the thesis "The Relationship Between the National Assembly and the Government in Formulating Tax Policy in Vietnam Today" by graduate student Duong Ngoc Tan, majoring in Political Science.
1. Student's full name: Duong Ngoc Tan
2. Gender: Male
3. Date of birth: January 10, 1985
4. Place of birth: Nghe An
5. Decision on student admission No. 2119/2011/QD-XHNV-SDH dated November 1, 2011, by the Rector of the University of Social Sciences and Humanities, Vietnam National University, Hanoi.
6. Changes in the training process: None
7. Thesis title: “The relationship between the National Assembly and the Government in formulating tax policy in Vietnam today”.
8. Major: Political Science; Code: 60 31 02 01.
9. Scientific supervisor: Dr. Bui Thanh Nam – Department of International Studies, University of Social Sciences and Humanities.
10. Summary of the thesis results:
In terms of theory: Political science theory on State Institutions (Organization and operation, functions, tasks & powers of the National Assembly and the Government of Vietnam), political policy and power. Introduction to some legal documents, their content and the process of lawmaking in our country, with some related content on tax theory and tax management.
In practice: Reflecting the planning process and the relationship between the Government and the National Assembly in current tax policy planning. Providing examples with the two draft laws amending and supplementing the current Law on Tax Administration and the Law on Personal Income Tax.
This study assesses the quality of tax policy planning, focusing on two selected draft laws and offering several recommendations for reference and application in the organization and operation of the National Assembly and the Government in relation to tax policy planning in Vietnam today.
11. Practical applications: In the organization and operation of the National Assembly and the Government, related to tax policy planning.
12. Further research directions: Monitoring and implementing policies by the National Assembly and the Government. Research on other tax types within 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).