Regulations on tax administration in the casino business in Vietnam

Abstract

Although casino business does not have a long history of development in Vietnam, this business is entirely developed and has the potential to expand when many provinces and cities apply to establish casino business in their localities. However, the tax administration for this business is still not effective. In this study, the authors focus on analyzing the legal provisions governing tax administration activities for casino business and offer solutions to effectively collect taxes, ensure fairness, improve the regulatory role of the law, and avoid loss of tax revenue in casino business.