ArticleAuthors: Nguyễn, Thúc Hương Giang (2015)
In the international integration, economic changes have had a strong influence on
domestic and foreign enterprises in Vietnam regarding tax compliance. The more domestic and
international activities occur, the more the enterprises have to take advantage of tax evasion and
tax avoidance. By using historical methodologies, this paper tries to point out the shortcomings of
the current regulations on tax penalties applied to enterprises in Vietnam and proposes orientation solutions. The research shows that as administrative sanctions change for international integration, criminal penalties therefore also change but not sufficiently. There is no distinction between criminal sancti... 
