Statistical Model for Empirical Analysis of Corporate Income Tax on Labor Productivity and Revenue of Enterprises in Vietnam

Abstract

To verify the impacts of corporate income tax on labor productivity and revenue of enterprises in Vietnam, the research will conduct quantitative analysis based on the Enterprise Survey data of the General Statistics Office of Vietnam. The verification is focused on issues such as impacts of income tax on revenue of enterprises; comparison of the corporate income impact among regions; impacts of tax policy changes on revenue of enterprises; Impacts of corporate income tax on labor productivity and the relationship between corporate income tax and the number of people paid for social insurance in enterprises. Research results show that corporate income tax has positive impacts on the economy and enterprise development, which is reflected in the contribution rate to the State budget, improvement of labor productivity and economic growth in Vietnam. Nonetheless, in each stage, corresponding to the actual situation in the country and the world the impacts of corporate income tax provide different results.