IDEAS home Printed from https://ideas.repec.org/p/imf/imfscr/2023-151.html
   My bibliography  Save this paper

Vietnam: Technical Assistance Report-Taxpayer Compliance Risk Management–Tourism Compliance Improvement Plan

Author

Listed:
  • International Monetary Fund

Abstract

This technical assistance report on Vietnam focuses on tourism compliance improvement plan (CIP). The capacity development (CD) activity focused on identifying risks in the tourism sector and identifying information and data sources to enable completion of the tourism CIP in February 2023. All of the workshops focused on identifying potential risks within the tourism sector and the information/data that General Department of Taxation (GDT) needs to gather before the onsite assistance. The risk intelligence scan will set out fundamental information, data and analysis that enables identification of risks. The CIP will set out fundamental information, data, analysis, conclusions and the treatment strategies that will encourage and compel taxpayers to voluntarily comply. GDT should establish governance, reporting and workflow processes to enable GDT staff to deliver the treatment activities and report on outcomes. The report recommends providing background information on various issues identified by the GDT during earlier assistance, such as legal provisions required using data; and centralized versus decentralized ways of organizing compliance risk management activities.

Suggested Citation

  • International Monetary Fund, 2023. "Vietnam: Technical Assistance Report-Taxpayer Compliance Risk Management–Tourism Compliance Improvement Plan," IMF Staff Country Reports 2023/151, International Monetary Fund.
    • Handle: RePEc:imf:imfscr:2023/151
    as

    Download full text from publisher

    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=532908
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:imf:imfscr:2023/151. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Akshay Modi (email available below). General contact details of provider: https://edirc.repec.org/data/imfffus.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.