Solutions to Limit Corporate Income Tax Fraud in Vietnam

Corporate income tax appeared very early in the history of tax development. In developed countries, corporate income tax plays a particularly important role in ensuring stable state budget revenue and income distribution. High or low tax rates applied to entities subject to corporate income tax are different, depending on the perspective on income regulation and the goals set in income distribution of each country in each period. certain historical period. Corporate income tax tax fraud is always one of the most concerned topics not only in Vietnam but also in many countries around the world. Tax fraud leads to loss of state budget revenue, affects the Government's state budget spending plans, and even causes serious consequences for the country. This situation has become a painful problem for governments around the world. Although our State has made certain efforts in tax management, the statistics of back taxes and fines due to businesses under-declaring taxes in tax inspections and audits show us fraud. Corporate income tax fraud is becoming more and more sophisticated and complex. The article studies the theory of tax fraud, common forms of corporate income tax fraud in Vietnam, the current situation of corporate income tax fraud by businesses in Vietnam and from there finds out. Solutions to limit corporate income tax fraud in the future.