Experience in Personal Income Tax Management of other Countries and Lessons that can be Applied in Vietnam

Personal income tax is an important source of revenue for the national budget and is a tax with a wide range of adjustment, directly affecting the economic benefits of each individual in society. Personal income tax is not only the obligation of each citizen to the country but also represents the development orientation of that country. Therefore, tax management, especially personal income tax, has a very important meaning and role in the management activities of our State today. To date, more than 180 countries around the world have applied personal income tax, however, the implementation of personal income tax policies in each country has certain differences. Therefore, in this article the author has mentioned a number of issues related to personal income tax management, the current situation of personal income tax management in Vietnam, and outlined some personal income tax management experiences in some developed countries in the world and suggestions for Vietnam.