A Comparative Study on Individual Income Tax Burden of Vietnam and China

Cung Huu Nguyen, Hua Liu


The individual income tax is one of the most important taxes in Vietnam and China, but determining its optimal burden is a difference in both two countries. The purpose of this paper is to analyze and compare the individual income tax burden between China and Vietnam. The findings show that Vietnam’s burdens were higher than China during the period of 2002 - 2011. To come up with these findings, the authors use a combination of the descriptive and empirical method. The descriptive statistics method point out that the growth of Vietnams’ GDP per capita and individual income tax revenue per capita was respectively 17.32% per year and 36.26% per year. These two indicators of China were 17.61% and 19.93%, respectively. The empirical method shows that Vietnam’s GDP per capita increased 1 unit, the individual income tax revenue per capita would raise from 0.0126787 units to 0.0312373 units. In China, they were respectively from 0.0093344 units to 0.0180096 units.

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DOI: https://doi.org/10.5430/bmr.v3n2p60


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Business and Management Research
ISSN 1927-6001 (Print)   ISSN 1927-601X (Online)

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