越南人口老龄化对个人所得税收入的影响

IF 1.1 4区社会学 Q2 AREA STUDIES

Journal of Asian and African Studies Pub Date : 2023-09-25 DOI:10.1177/00219096231200594

Hoang-Oanh Nguyen, Viet-Hung Nguyen, Thi-Bich-Ngoc Vu, Thanh-Long Giang

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引用次数: 0

摘要

本文研究了2014-2030年越南人口老龄化对个人所得税收入的影响。根据税基变化和实际国内生产总值(GDP)增长的假设，预计PIT总收入的绝对值将增加。然而，在人口老龄化和反事实结果(没有人口老龄化)的情况下，预计的总PIT收入占GDP的百分比对研究期间的PIT收入产生了负面影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Impact of Population Aging on Personal Income Tax Revenue in Vietnam

This paper examines the impact of population aging on personal income tax (PIT) revenue in Vietnam for the period 2014–2030. With the assumptions of a changing tax base and growing real gross domestic product (GDP), the total PIT revenue is projected to increase in absolute terms. However, the projected total PIT revenue as a percentage of GDP under an aging population and the counterfactual results (without aging population) show a negative impact on PIT revenue in the studied period.

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来源期刊

Journal of Asian and African Studies AREA STUDIES-

CiteScore

2.70

自引率

10.00%

发文量

期刊介绍： The Journal of Asian and African Studies (JAAS) was founded in 1965 to further research and study on Asia and Africa. JAAS is a peer reviewed journal of area studies recognised for consistent scholarly contributions to cutting-edge issues and debates. The journal welcomes articles, research notes, and book reviews that focus on the dynamics of global change and development of Asian and African nations, societies, cultures, and the global community. Published articles cover: -development and change -technology and communication -globalization -public administration -politics -economy -education -health, wealth, and welfare -poverty and growth -humanities -sociology -political science -linguistics -economics JAAS adheres to a double-blind reviewing policy in which the identity of both the reviewer and author are always concealed from both parties. Decisions on manuscripts will be taken as rapidly as possible. However, while it is hoped that a decision can be made in 6-8 weeks, the refereeing process makes it impossible to predict the length of time that will be required to process any given manuscript.