Increasing the rate of domestic taxes imposed on imported goods

Increasing the rate of domestic taxes imposed on imported goods - Some economic and legal issues

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Tác giả: Đinh Khương Duy

Ngôn ngữ: Vie

Ký hiệu phân loại:

Thông tin xuất bản: Tạp chí Luật học 2019

Mô tả vật lý:

Bộ sưu tập: Metadata

ID: 400100

Thêm vào giỏ Liên kết toàn văn

Trong bối cảnh hội nhập, việc cắt giảm thuế nhập khẩu đem lại nhiều lợi ích cho nền kinh tế. Tuy nhiên,việc mức thuế nhập khẩu giảm dần theo lộ trình trong các cam kết quốc tế lại là thách thức lớn đối với nhiều quốc gia như Việt Nam - nơi số thu từ thuế nhập khẩu chiếm tỉ trọng lớn trong ngân sách nhà nước. Tăng mức thuế đối với các loại thuế nội địa đánh vào hàng hoá nhập khẩu được xem là biện pháp hữu hiệu giúp bù đắp nguồn thu ngân sách nhà nước, song nó cũng tiềm ẩn những rủi ro nhất định cả về kinh tế và pháp lí. Để góp phần làm rõ vấn đề này, bài viết phân tích ảnh hưởng của việc tăng mức thuế đối với các loại thuế nội địa đánh vào hàng hoá nhập khẩu trong một nền kinh tế nhỏ mở cửa
đánh giá tính phù hợp của biện pháp chính sách này với quy định của Tổ chức thương mại quốc tế
đưa ra kiến nghị cho các cơ quan quản lí nhà nước của Việt Nam trong công tác ban hành và thực thi chính sách., Tóm tắt tiếng anh, In the context of integration, cutting import taxes has brought the ecomony many benefits. The gradual reduction of the rate of import taxes in accordance with the route stated under international commitments is, however, still a big chanllenge for many countries including Vietnam where the revenue of import taxes accounts for a large part of the state budget. Increasing the rate of domestic taxes imposed on imported goods is considered as an effective measure to recover the reduced revenue but it also faces potential risks, in both economic and legal aspects. To clarify this issue in question, the paper offers an analysis of the impact of increasing the rate of taxes imposed on imported goods in a small open economy
it assesses the relevance of this policy measure to the rules of the World Trade Organisation and offers recommendations on policy making and implementation of state management agencies of Vietnam.

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