International Journal of Research Studies in Education
Special Luminary Issue
2025
Volume 14 Issue 2
Available Online: 20 February 2025
Author/s:
Tran, Minh Tu
Ho Chi Minh City University of Economics and Finance, Vietnam (tutm@uef.edu.vn)
Abstract:
Nowadays, personal tax policies of countries have changed in many different directions from developing countries to developed countries. The tax policy always supports people to stabilize their lives and develop their careers. However, it also impacts the quality of life in a bad way. In addition, some countries implement higher income tax policies, which means that people pay high personal income tax, the government uses this tax to develop social services and welfare for people, such as health care, education, etc. However, some countries implement low personal income tax policies so people can use the remaining money for higher personal purposes, such as loans to buy houses, cars, living expenses, supporting dependents, etc. In Vietnam, personal income tax policies still have many issues, such as low deductions, welfare, and disproportionate tax rates, with 07 tax brackets and the tax rates from 05% to 35% (Thuy Han, 2024). This research uses qualitative research methods, to collect information of the researches to analyze and evaluate the experience of implementing personal income tax policies in countries. Then, proposing solutions to improve personal income tax policy in Vietnam, contributing to supporting taxpayers to have a higher quality of life in the future.
Keywords: income, personal income tax, tax policy
DOI: https://doi.org/10.5861/ijrse.2025.25811
Cite this article:
Tran, M. T. (2025). Policy to reduce personal income tax in countries: Orientation in Viet Nam. International Journal of Research Studies in Education, 14(2), 101-110. https://doi.org/10.5861/ijrse.2025.25811