Truong T. The Legal Regulations of the Enterprise Income Tax: in accordance with the legislation of Socialist Republic of Vietnam.

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0408U003524

Applicant for

Specialization

  • 12.00.07 - Адміністративне право і процес; фінансове право; інформаційне право

24-06-2008

Specialized Academic Board

Д 64.086.01

Yaroslav Mudryi National law university

Essay

The thesis is devoted to the problems of legal regulations of the enterprise income tax in SRV. The author has analyzed some specific features of the trend and the essence of the stages of the tax reform, which is carried out in this country. The evolution of the legal regulations of the taxation of the results of business establishments in Vietnam. Such notions as composition and structure of the legal mechanism of this tax has been researched in this work. The author has also researched separate elements of the enterprise income tax such as the object, the tax payer, the procedure of the calculation and payment of the tax etc. The author has suggested proposals concerning the perfection of the normative-legal acts.

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