Mr. Hoang Quang Phong - Vice President of the Vietnam Federation of Commerce and Industry VCCI: Business leaders need to consider tax as part of strategic governance
The concept of "capacity to comply with tax laws" is not only about paying taxes on time and in accordance with regulations, but also includes the ability to respect the law, the ability to organize an effective tax accounting and governance system and a positive attitude in cooperating with tax authorities. Improving this capacity becomes an urgent requirement, especially when Vietnam is strongly transforming to a "risk-based tax management" model, in which the proactiveness and self-awareness of taxpayers are the foundation.
Currently, the tax compliance capacity of Vietnamese enterprises has been significantly improved thanks to digitalization and integration with international standards. However, the compliance system is still differentiated according to "wishing - ability": Large enterprises move towards proactive tax administration, while SMEs "want but have difficulty" due to limitations in human resources, data and policy stability.
Business leaders need to consider tax as part of strategic governance, seriously investing in systems, human resources and technology. When the mindset of " proactive adherence" is based on the leader, compliance will be sustainably strengthened...
Mr. Frank Van Brunschot - Senior Economic Expert, Department of Finance, International Monetary Fund IMF: Low tax/GDP rate will affect sustainable development goals
Vietnam's GDP tax rate will be 13.1% in 2024, much lower than the IMF's recommended minimum of 15-16% to support sustainable growth. The low tax/GDP ratio will limit the government's ability to achieve sustainable development goals to invest more in infrastructure, education and social security. International experience shows that countries with a rate of surpassing the 15-16% threshold will have stronger and more sustainable growth.
The IMF World Economic outlook Report and the Global Policy agenda point out urgent concerns about rising public debt globally. Additional borrowing options are narrowing and many countries are facing a "tax problem", as further tax rate increases are a political and economic challenge. In this context, the role of tax management agencies becomes more important. It is necessary to mobilize domestic revenue through enhancing the capacity of cadres, reforming institutions, focusing on improving compliance and expanding the tax base, instead of relying only on higher tax rates.
Mr. Bui Ngoc Tuan - Deputy General Director, Tax Consulting & Legal Services, Deloitte Vietnam: Enterprises need to know how to manage and take advantage of tax data as a strategic asset
If in the past, "tax compliance" was mainly associated with performing obligations correctly and fully according to regulations, now, in the era of transparent data, the scope and meaning of this concept have changed profoundly. Technology, data and information disclosure requirements are making tax activities more connected, smooth and transparent than ever.
Deloitte's Tax Transformation Trends 2025 report also noted that 57% of tax leaders believe that AI and data analytics skills are mandatory for today's tax management team. In addition, 94% believe that cooperation with in-depth consultants will help businesses reduce operating costs and improve compliance quality.
Thus, in the new context, businesses not only need to comply but also know how to manage and take advantage of tax data as a strategic asset. They need to make decisions faster, more accurately and create a long-term advantage in the market...
Mr. Noguchi Daisuke - Chief Advisor of the JICA Tax Project: Bring the meaning of tax payment obligations to the formal education program
In Japan, thanks to the synchronous development of institutions, education and operational practices over many decades, the self-declaration and self-payment tax system has gone deeper into social life.
In the context of digital transformation in tax management continuing to be promoted, in addition to perfecting regulations and legal processes, it is important that both administrative agencies and taxpayers can build a "culture of dialogue and common accountability".
In addition, the most basic factor to promote voluntary compliance is tax education.
The OECD report Building Tax Culture, Compliance and Citizenship (2021) considered tax education a foundation to help strengthen understanding of social treaties, while emphasizing the importance of including the significance of tax payment obligations in the formal education curriculum. Since 1963, the National Tax Authority of Japan has coordinated with the Ministry of Education, Culture, Sports, Science and Technology to promote the inclusion of tax learning content in school curriculum, providing tax learning opportunities through corporate training programs and community courses, thereby nurturing the awareness of "contributing to society through taxes" in the long term...
Financial expert Nguyen Minh Thu: Encourage citizens' pride to promote self-respect for taxes
I think that to comply with taxes as a culture, tax communication should not only stop at the level of "promoting obligations", but should move towards activating citizens' pride. That is the reason why I strongly support building the image of a "friendly tax official", a guide, not an inspector. Every easy-to-understand explanation, every proper attitude at the transaction counter is a stronger communication message than any clip or slogan.
The media is not just "how to say", but "how to make people want to listen". On the journey to sow confidence in promoting self-respect for taxes, I believe that tax communication in the coming period should focus on three principles: Understanding instead of imposing. transparency instead of confrontation. Accompanying instead of controlling.
Because tax, if seen as a trust relationship between citizens and the State, will no longer be a burden, but will become a symbol of civilization.
