An Empirical Study on Individual Income Tax Revenue and Corruption Perceptions Index in Vietnam
Corruption perceptions index is always important issue that governments need to control, especially in developing countries where want to become developed countries in the future. The purpose in this article is to analyze the relationship of corruption perceptions index and individual income tax revenue in Vietnam. Empirical method was employed on secondary time series data set during the period 1999-2018. The empirical results find that the effect of corruption perceptions index on individual income tax revenue is a positive significant at 1% level of significance. Moreover, Vietnam’s corruption perceptions index has been increasing over the years.
Keywords: Individual income; Individual income tax; Income tax; Tax revenue; Vietnam.