earticle

영어

The purpose of this thesis to shed light on the Vietnam taxation system in order to help provide policy recommendations for korean enterprises. In the changing international contex (such as FDI to reducing China merits), this thesis argues that Korean enterprises are turing to the Vietnamese market due to situational imperative such as the changing atmosphere of the Chinanes market.The finding of this thesis are two fold. Firstly, there are some significant loopholes in the Vietnam taxation system ; the current system discriminates aganinst Korean workers in cumulative taxation ; thedoes not currently provide a tax reimbursement of the Value-added tax Korean workers ; there is no a coordinated organisation to provied current Vietnam taxation system there are still no regulation laws regarding unfair trade. secondly, there is bureaucratic corruption, poor social infrastructure, uneven development and frequent policy changes in Vietnamese society. The cintrubuttion of this thesis is that it can offer some meaningful policy suggestions to Korean enterprises ; firstly, they (Korean SMSs) should secure a strongpoint in order to slash costs and boost productivity ; large enterprises(such as POSCO and Doosan heavey industry) should take control of key and developing Vitenames national resources in order to build strong economics ties. for further research, it could be very useful to study how to study how Vietnamese social culture co-exists with instructional mechanisms such as the Vietnamese taxation system in political and economic contexts.