The impact of tax policy on social development in Vietnam
The objective of this paper was to examine the impact of tax policy on social development in Vietnam. In particular, tax policy was measured through the ratio of the government’s tax revenue to gross domestic product - GDP (TAX), and social development is measured through unemployment (UNE). The res...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Growing Science
2019-11-01
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| Series: | Management Science Letters |
| Subjects: | |
| Online Access: | http://www.growingscience.com/msl/Vol10/msl_2019_328.pdf |
| _version_ | 1811287505124720640 |
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| author | Nga Phan Thi Hang My-Linh Thi Nguyen Hoai Thu Ho Toan Ngoc Bui |
| author_facet | Nga Phan Thi Hang My-Linh Thi Nguyen Hoai Thu Ho Toan Ngoc Bui |
| author_sort | Nga Phan Thi Hang |
| collection | DOAJ |
| description | The objective of this paper was to examine the impact of tax policy on social development in Vietnam. In particular, tax policy was measured through the ratio of the government’s tax revenue to gross domestic product - GDP (TAX), and social development is measured through unemployment (UNE). The research data were collected from the General Department of Taxation of Vietnam and the World Bank. We used the Autoregressive Distributed Lag (ARDL) Model to analyze time series data in the period 1990-2017. The paper achieved great success in finding the first empirical evidence of the negative impact of tax policy on unemployment in Vietnam in the long term. In addition, we found a statistically significant impact of domestic savings and domestic investment on unemployment in the both short and long term. This shows that tax policy plays an important role for unemployment as well as social development in Vietnam. |
| first_indexed | 2024-04-13T03:19:50Z |
| format | Article |
| id | doaj.art-8f2947d971844aee9a9fbcd7d4d2c868 |
| institution | Directory Open Access Journal |
| issn | 1923-9335 1923-9343 |
| language | English |
| last_indexed | 2024-04-13T03:19:50Z |
| publishDate | 2019-11-01 |
| publisher | Growing Science |
| record_format | Article |
| series | Management Science Letters |
| spelling | doaj.art-8f2947d971844aee9a9fbcd7d4d2c8682022-12-22T03:04:49ZengGrowing ScienceManagement Science Letters1923-93351923-93432019-11-01105995100010.5267/j.msl.2019.11.011The impact of tax policy on social development in VietnamNga Phan Thi HangMy-Linh Thi NguyenHoai Thu HoToan Ngoc Bui The objective of this paper was to examine the impact of tax policy on social development in Vietnam. In particular, tax policy was measured through the ratio of the government’s tax revenue to gross domestic product - GDP (TAX), and social development is measured through unemployment (UNE). The research data were collected from the General Department of Taxation of Vietnam and the World Bank. We used the Autoregressive Distributed Lag (ARDL) Model to analyze time series data in the period 1990-2017. The paper achieved great success in finding the first empirical evidence of the negative impact of tax policy on unemployment in Vietnam in the long term. In addition, we found a statistically significant impact of domestic savings and domestic investment on unemployment in the both short and long term. This shows that tax policy plays an important role for unemployment as well as social development in Vietnam.http://www.growingscience.com/msl/Vol10/msl_2019_328.pdftax policytax revenueunemploymentardl |
| spellingShingle | Nga Phan Thi Hang My-Linh Thi Nguyen Hoai Thu Ho Toan Ngoc Bui The impact of tax policy on social development in Vietnam Management Science Letters tax policy tax revenue unemployment ardl |
| title | The impact of tax policy on social development in Vietnam |
| title_full | The impact of tax policy on social development in Vietnam |
| title_fullStr | The impact of tax policy on social development in Vietnam |
| title_full_unstemmed | The impact of tax policy on social development in Vietnam |
| title_short | The impact of tax policy on social development in Vietnam |
| title_sort | impact of tax policy on social development in vietnam |
| topic | tax policy tax revenue unemployment ardl |
| url | http://www.growingscience.com/msl/Vol10/msl_2019_328.pdf |
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