Số No. 05 (36) (36)-2025 Journal of Finance & Accounting Research - Trang 9

Tóm tắt tiếng Việt:

English Summary:

This paper examines the role of taxes less subsidies on products (TLS) in fostering economic growth, focusing on Vietnam from 2010 to 2023. As a key fiscal indicator, TLS reflects the net effect of taxation and subsidies on goods and services, thereby shaping incentives and resource allocation. Empirical findings reveal that TLS exerts a negative impact on economic growth, indicating that current fiscal practices may constrain rather than promote development. The study recommends recalibrating tax structures, reducing distortive subsidies, and channeling fiscal resources toward digital infrastructure and innovation. Strengthening tax administration through digitalization and aligning policies with international standards are emphasized as vital steps to ensure sustainable growth in Vietnam’s evolving economy.

Từ khóa: taxes less subsidies on products, economic growth, Vietnam

Số lượt đọc: 26 - Số lượt tải về: 15

DOI Code: https://doi.org/10.71374/jfar.v25.i5.02