© IJARW | ISSN (O) - 2582-1008 December 2021 | Vol. 3 Issue. 6 www.ijarw.com IJARW1567 International Journal of All Research Writings 94 INTERNATIONAL TAX MANAGEMENT EXPERIENCE AND LESSONS FOR VIETNAM Nguyen Thi Quynh Huong 1 , Hoang My Binh 2 1 Thai Nguyen College of Economics and Techniques 2 Corresponding author: Thai Nguyen University of Economics and Business Administration, Vietnam ABSTRACT Tax is the main source of revenue of the State budget, has a very important meaning and position for each country, especially the role of tax in socio-economic development. Preventing tax loss is a common concern of all countries in order to ensure revenue for the budget to realize economic development goals. In order to enhance the effectiveness of tax administration activities, it is necessary to study the experiences of countries in the world and draw lessons for Vietnam. Keyword: Tax, State budget, tax management, Vietnam. 1. IMPORTANCE OF TAXES Taxes have a very important position and role in socio-economic life. Specifically, the role of taxes in socio-economic development is shown as follows: - Taxes help stabilize the market and regulate the economy. Taxes involved in regulating the economy have two sides: stimulus and restriction. Through taxes, the state has flexibly adjusted tax policies in certain periods, in order to influence supply and demand to help adjust the economic cycle - an inherent feature of a market economy. - Taxes ensure the economic structure, helping to develop in accordance with the state's stable and long-term orientation. Tax is a tool that contributes to the adjustment of macroeconomic objectives: Contributes to the performance of the functions of inventory, control, management, guidance and encouragement for production development, expansion of circulation for all economic parts in the direction of development according to the state plan, actively contributing to the correction of major imbalances in the national economy. - Tax generates revenue for the State Budget. Taxes are considered the most important revenue, with long-term stability and as the economy develops, this revenue increases. In addition, tax revenue to the state budget is only used to meet the needs of the State's public spending, not for personal purposes. Part of the revenue from tax is used for the operation of the State apparatus; the rest is spent on development investment, culture, information, healthcare, education, physical training and sports, and financial resources. Social support, scientific research... Specifically, when individuals or companies have income, they will pay a part of tax into the state budget. When roads and sewers need to be repaired, the money will be used to repair them, etc. - Taxes also help to ensure social justice. Through taxes, the state will regulate the income gap between the rich and the poor, by subsidizing or providing public goods. 2. INTERNATIONAL EXPERIENCE IN TAX MANAGEMENT 2.1. Korea's experience In Korea, since 2008, the tax authority of this country has set up a working group to research and deploy e-invoices. By 2011, all businesses with legal status were required to use e-invoices. 2012 marked a new development, when the Korean Government stipulated that business individuals with large revenue (1,000,000 Won/year) are required to issue electronic invoices. In 2014, the mandatory use of e-invoices also applied to individuals with revenue greater than 300,000 Won/year. In order to improve the ability to inspect, examine and fight against illegal e-commerce enterprises, Korea has a high-tech anti-tax evasion center under the Seoul Regional Tax Department, to investigate cases of tax evasion with regard to tax evasion. The center has 30 staff members, of which 15 are highly qualified information technology staff. The remaining regional Tax Departments have 8 full-time IT staff