Cải cách thủ tục hành chính trong công tác quản lý thuế theo định hướng nhà nước kiến tạo trên địa bàn thành phố hà nội TT TIENG ANH

MINISTRY OF EDUCATION AND TRAINING
HANOI UNIVERSITY OF BUSINESS AND
TECHNOLOGY


NGUYEN THU HA

ADMINISTRATIVE PROCEDURES REFORM IN TAX
MANAGEMENT BY THE STATE ORIENTATION IN
HANOI CITY

ABTRACT OF THE THESIS OF DOCTORS OF ECONOMY

HA NOI - 2021


2
Doctor thesis in economics: “Administrative Procedures
Reform in Tax Management by the State Orientation in
Hanoi city”.
Subject: Business Administration;
Code: 9.31.01.01
The project was completed at:
Hanoi University of Business and Technology
Science instructor:
1. Prof. Dr. Dinh Van Tien
2. Assoc.Prof. Dr. Nguyen Huy Thinh
Respondent 1: …………………………………………
Respondent 2: …………………………………………
Respondent 3: …………………………………………
The thesis will be defended before the School-level Thesis

Evaluation Council.
Venue: Doctoral Thesis Defense Room - Meeting
Room ....House....., Hanoi University of Business and
Technology. No. 29A, lane 124, Vinh Tuy, Hoang Mai, Hanoi.
Time: …….hour, date………….month………….year 2021
Read the thesis at:
Vietnam National Library.
Library of Hanoi University of Business and Technology.

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PREAMBLE
1. The urgency of the thesis
In the environment of integration and globalization, state
administrative reform has become an inevitable trend of
countries, aiming to build a modern, dynamic and efficient
state administration, contributing to economic development.
socio-economic of the country. Vietnam is a developing
country and is integrating deeply with the world economy, the
competitive environment is getting fiercer, so it requires the
state administrative reform to be carried out regularly. more
drastically to contribute to socio-economic development,
perfecting the socialist rule of law State, the State of the
people, by the people and for the people, building a socialistoriented market economy, realize the goal of "rich people,
strong country, democratic, just and civilized society".
Stemming from the above reasons, the author chooses the
topic: "Reform of administrative procedures in tax

administration in the direction of the state-oriented
constructivism in Hanoi city" as a specialized doctoral thesis.
Business Administration.
2. Research purpose and tasks
2.1 Research purpose
The thesis is carried out to give directions and propose
some specific solutions to reform tax administrative procedures
in Hanoi city.
2.2. Research mission
Systematize the theoretical and legal basis for tax
administrative procedure reform by clarifying the concept and
content of tax administrative procedure reform; analyzing the
experience of administrative reform of some cities in Vietnam
and some cities in other countries around the world
Analysis and assessment of the current status of tax
administrative procedure reform in Hanoi city.

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Proposing a number of solutions to improve tax
administration reform in Hanoi city in the coming time
3. Object and scope of research
3.1. Research subjects
Administrative procedures, administrative reform in tax
administration in the province.
3.2. Research scope
- Content: Reform of administrative procedures in tax
administration in the direction of the State's construction.

- Time: from the beginning of the 19th century to the present.
- Space: Countries with economies, public administration,
tax procedures are compact, efficient and have similar economic
and administrative conditions with Vietnam.
4. Methodology and research methods
4.1. Methodology
The thesis uses the methodology of Marxism - Leninism:
dialectical materialism and historical materialism.
4.2. Research Methods
4.2.1. Qualitative research methods
To clarify the status of administrative procedure reform
activities in Hanoi city and explore the influencing factors, the
scale of factors affecting the results of administrative procedure
reform activities and the satisfaction of taxpayers with
administrative procedure reform in Hanoi city... the main
sources of information are documents, reports, research results
of the management agency and other related subjects as well as
expert opinions inside and outside. CQT.
4.2.2. Quantitative research methods
To collect data for quantitative research on the factors
affecting the results of administrative procedure reform in tax
administration and the impact on taxpayers' satisfaction with the
results of administrative procedure reform in tax administration.
in Hanoi city as well as spillover effects on the administration,
taxpayers and society... the source of information is the opinions

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of tax officials and leaders of accounting - finance departments
of enterprises. (NNT).
5. Research questions and scientific hypotheses
5.1. Research question
5.2. Scientific hypothesis
The results of tax administrative procedure reform in
Hanoi city will be positively improved, if the effectiveness and
efficiency of the reform work in the province are ensured. If
tax administration procedures are not reformed in Hanoi, it will
not be possible to make the most of the city's potential and
opportunities for effective socio-economic development.
6. New contributions of the topic
The results of the thesis research will summarize and
propose some solutions to reform tax administrative procedures
in Hanoi city and contribute to the draft law on supporting
administrative reform, administrative procedure reform. and
the influencing factors, is the basis for the leaders of Hanoi city
to refer to the tax PAR in the province in general and the PAR
in the whole country in particular.
7. Theme structure
Chapter 1: Overview of studies on administrative
procedure reform in tax administration in the direction of the
State constructivist in the province.
Chapter 2. Theoretical basis for reforming administrative
procedures in tax administration in the direction of the State
constructivist in the province.
Chapter 3. The reality of administrative procedure reform
in tax administration in the direction of the State constructivist
in Hanoi city.
Chapter 4. Solutions to reform administrative procedures

in tax administration in the direction of the State constructivist
in Hanoi City.

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CHAPTER 1
OVERVIEW OF RESEARCH ON ADMINISTRATIVE
PROCEDURES REFORM IN TAX MANAGEMENT BY
THE STATE OVERVIEW OF THE PROVINCIAL LEVEL
1.1. Research overview
1.1.1. Research projects in the world
1.1.1.1. Research works on administrative procedure reform
In France, according to the French Encyclopedia (1994) and
the French Encyclopedia (1999), procedure is: “Procedure is
the totality of rules that must be followed, the methods of
conduct that must be followed for the establishment of certain
rights or certain legal situations”.
In China, “administrative procedures have a long history,
designed to ensure administrative efficiency. Administrative
procedures are central to the administrative decision-making
process.
In studying the issues of administrative reform and
administrative reform, it is necessary to mention the book by
two authors: S. Chiavo Campo & P.S.A. Sundaram.
1.1.1.2. Research work on tax administration reform
Adam Smith (1776), in his work "On the nature and origin
of the wealth of nations".
United Nations (2013), Practical Manual on Transfer

Pricing for Developing Countries.
John Brondolo and Zhiyong Zhang (2016) in the study “Tax
Administration Reform in China: Achievements, Challenges,
and Reform Priorities”.
1.1.1.3. Research project on tax administration reform
John Brondolo, Carlos Silvani, Eric Le Borgne and Frank
Bosch (2008) in the study “Tax Administration Reform and

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Fiscal Adjustment: The Case of Indonesia”
David A. Nugent (2013), Visiting Assistant Professor of
Robert Morris University, USA in the study “Legislating
Morality: The Effects Of Tax Law Complexity On Taxpayers’
Attitudes”
Nor Azrina Mohd Yusoft, Lai Minh Ling, Yap Bee Wah
(2014) of Mara Technical University, Malaysia in the study
“Tax non-compiliance among SMCs in Malaysia: tax audit
evidence”
1.1.2. Research projects in Vietnam
1.1.2.1. Research works on administrative procedure
reform
Assoc.Prof.Dr.Sc. Nguyen Van Tham and Assoc. Prof. Dr.
Vo Kim Son (2001) Administrative procedures: theory and
practice published by the National Political Publishing House.
Author Nguyen Van Tham also has monographs: "Reform
of administrative procedures and responsibilities of state
agencies in relations with the people"

Group of authors Nguyen Dang Thanh (Editor) and
colleagues in the book "Measuring and evaluating the
effectiveness
of
state
administrative
management,
achievements in the world and application in Vietnam"
1.1.2.2. Research works on tax administration reform
Hoang Van Bang (2009), in the monograph titled "Theory
and policy of taxation"
Nguyen Thi Lan (2009), doctoral thesis in economics
"Solutions to limit tax evasion and avoidance of multinational
companies operating in the Vietnamese territory"
Nguyen Thi Phuong Hoa (2014), Strengthening state

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control over activities, transfer pricing in enterprises in the
context of economic integration in Vietnam, Education
Publishing House
1.1.2.3. Research works on tax administration reform
Nguyen Xuan Thanh (2013), Doctoral thesis in economics
"Improving the effectiveness of taxpayer inspection activities
in Vietnam in the current period" defended at the Academy of
Finance
Le Duy Thanh (2007), Tax administration innovation in the
context of economic integration of Vietnam, PhD thesis at the

Academy of Finance
Nguyen Thi Le Thuy (2009), PhD thesis in economics
"Improving the State's tax collection management to enhance
corporate tax compliance (Hanoi case study)" defended at
University of Economics and Business. national international
Nguyen Minh Ngoc (2011), PhD thesis in economics
"Solutions to promote IT application in the tax industry in
Vietnam" defended at National Economics University
1.2. Achievements of published scientific works
Scientific researches at home and abroad related to
administrative procedure reform in tax administration in the
direction of the Constructivist State have mentioned the following
main contents:
- The concept of administrative procedures and procedures,
administrative procedure reform in countries in specific socioeconomic conditions.
- Studies also show that tax administration and tax
administration reform are always complex issues and are of interest
to managers, policy makers and researchers. Research works have

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solved many theoretical and practical issues related to tax
administration reform, which are: (i) Clarifying theoretical contents
related to tax administration, in which mention a lot about tax
management in terms of international economic integration; (ii)
Point out the basic contents of tax administration such as: tax
administration mechanism, organization of tax administration
apparatus, training of tax administration staff, organization of

development and implementation of regulations. tax management
process according to the functions of tax administration, tax
inspection and examination; modern technical methods in tax
administration and measures to combat fraud, tax evasion and tax
avoidance of taxpayers; (iii) Proposing specific solutions related to
the renovation, improvement and improvement of tax
administration efficiency, improvement of taxpayers' tax
compliance, modernization of the tax industry and renewal of the
organizational structure. tax authorities to suit the modernization
strategy and tax management functions such as tax declaration and
payment, taxpayer support services, tax inspection and
examination, tax administration propaganda and complaints, tax
debt settlement .
1.3. Research gaps and problems of the thesis
Theoretical gaps:
These works are carried out in the specific economic,
cultural, political and institutional environments and periods in
which the research works. From the perception that there can be no
uniformity of environment and historical circumstances in different
countries, in different historical periods. At the same time, the
research also ensures assurance and does not overlap with previous
studies. Especially in the current situation of Vietnam to 2020 and

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vision to 2030, it is necessary to study tax administration reform in
order to improve the efficiency and effectiveness of tax
administration, and at the same time in line with commitments. and

international practices.
Practical gaps:
It can be reformed that this is not a study to evaluate the
overall impact of factors on the results of administrative procedure
and assess the satisfaction of taxpayers in Hanoi. In, the studies
have not analyzed and evaluated the impact of a number of factors
such as internal coordination of management agencies,
remuneration for information disclosure, etc., in relation to the
results of administrative procedure reform. … in relation to the
consensus of the taxpayers on the quality of administrative
procedures. The lack of overall studies on the impact of factors or
insufficient research on the factors affecting the reform of
administrative procedures in tax administration will limit the ability
to comprehensively assess as well as make decisions.
recommendations for improvement of administrative procedure
reform in tax administration in Hanoi city.

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CHAPTER 2. THEORETICAL BASIS ON
ADMINISTRATIVE PROCEDURE REFORM IN TAX
MANAGEMENT BY THE STATE-CONSTRUCTION IN
PROVINCIAL LEVEL
2.1. Concept, classification of administrative reform in tax
administration
2.1.1. Some concepts
2.1.1.1. The concept of administrative procedures
Administrative procedures in tax administration are the order

and methods of implementation, dossiers and requirements and
conditions prescribed by state agencies and competent persons for
units, organizations and individuals to follow through the
guidance of tax authorities when dealing with specific tasks.
2.1.1.2. The concept of administrative procedure reform
Administrative procedure reform is a measure taken towards
the goal of simplifying administrative procedures, in order to
make it more convenient for people and businesses to go to state
agencies to handle work.
Thus, the concept of administrative reform has some
characteristics such as reform is not reform or revolution, but is a
measure to realize the set goal... create favorable conditions for
people and businesses to approach state agencies.
2.1.1.3. The concept of administrative reform in tax
administration
- Administrative reform does not change the nature of the
administrative system, but only makes it more efficient; help state
management institutions be more synchronized, feasible and
come to life more;
- Administrative reform creates an improvement in the
productivity of the state administrative apparatus, improving the
capacity and quality of services; directly contribute to enhancing
the integrity of civil servants of state administrative agencies;
2.1.1.4. Constructive State concept

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The term Constructivist State can be drawn as a development

model between the free market capitalist economic system and
the centrally planned economic system. This development model
is known as the planned capitalist system of moderation, which is
characterized by combining private ownership with state
direction.
2.1.1.5. The concept of orientation of the Constructive State in
the area of Hanoi city
The orientation of the State to construct in the city is a model
of systematic development in the State apparatus, which is
dynamic, with many initiatives and researches in order to apply
the Party's lines and policies to be more proactive in terms of
constitution. regulations, policies and laws, creating a favorable
environment for investment and development in the city.
2.1.2. Classification of administrative procedures in tax
administration
- Classification according to administrative management
objects
- Classification according to the functioning of the organs
- Classification according to the nature of administrative
communication relationship
2.2. Principles of implementing administrative procedures
2.2.1. The process of carrying out administrative procedures
The administrative procedure implementation process is the
whole set of steps: guiding, implementing, and performing the
work in accordance with the order and procedures that the
competent state management agencies prescribe for themselves or
the state administrative agencies. countries, organizations and
individuals when dealing with related jobs.
2.2.2. Principles of building and promulgating
administrative procedures

- Must obey the law, maintain discipline, socialist legislation

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- In line with the State administrative management objectives
in the integration period
- Administrative procedures must be systematic
2.2.3. The process of reforming administrative procedures in
tax administration
- The administrative procedure settlement process is the
sequence of steps that must be followed in turn, in the order
issued by the competent state agency and is mandatory for the
subjects when participating in the settlement of administrative
procedures. .
2.3. The content of administrative procedure reform in tax
administration is oriented to the state-created state
2.3.1. Institutional reform
Tax institution reform is one of the important contents of tax
administration reform in the short term as well as in the long term
for tax policy reform and tax administration reform of each
country. nation.
2.3.2. Organizational reform of the state administrative
apparatus
The tax sector acts as a working point to arrange and
consolidate regional tax departments at tax departments,
consolidate branches into regional tax branches, and reduce tax
agencies. With the results achieved, the tax sector will continue to
carry out the implementation phase, and in the coming time.

Along with streamlining the apparatus, reforming and
modernizing the industry, the payroll management and
streamlining of civil servants in the financial sector were also
reviewed and synchronously organized.
2.3.3. Administrative reform
Tax administration procedures are built on the basis of the
work contents according to the functions and tasks of the
departments in the organizational structure of the international
administration and regulations on the order, procedures and
dossiers in handling administrative procedures. tax administration.

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Tax administration procedures and other tax management
contents always have a dialectical relationship with each other.
When the tax management mechanism changes, the
organizational structure and functions and tasks of the parts in the
organizational structure change, it will require tax management
procedures to change accordingly to suit the operation of the tax
administration. dynamics of the new organizational structure.
2.3.4. Building and improving the quality of cadres and civil
servants
Building a contingent of cadres and civil servants in the tax
sector of the province must be synchronous on three fronts:
Consolidation in quantity; ensure a reasonable structure; attach
importance to quality and build leading experts in the industry.
2.3.5. Public finance reform
Firstly, a synchronous and reasonable combination of methods

and techniques of risk management and compliance management
in tax management.
Second, reform the tax management information system.
2.3.6. Administrative modernization
Defining administrative procedure reform as an important
task, positively impacting the business environment and
increasing revenue to the state budget, the provincial tax sector
promptly disseminated legal documents. on newly amended and
supplemented taxes are issued and take effect; directly answer
questions and guide procedures for taxpayers.
2.4. Factors affecting administrative reform in tax
administration
2.4.1. Tax policy reform
Tax administration is characterized by legal management of tax
compliance activities. Management activities of tax authorities as
well as the performance of tax payment obligations of organizations
and individuals must be based on the provisions of tax policy in tax
laws; the tax administration procedures themselves must also be
established by the legal regulations on tax administration. Thus, tax

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administration reform has a close relationship with tax policy reform.
2.4.2. Relevancy of setting reform agenda
The tax administration reform program is established and
carried out when there is a complete and comprehensive assessment
of the current status of tax administration activities; compare with the
objectives and requirements of tax administration in the new

conditions to make appropriate changes. Therefore, the suitability or
inappropriateness of the reform program is the first basic factor
affecting the success of tax administration reform.
2.4.3. Human factors involved in tax reform and
administration
The human factor involved in tax administration reform here
can be classified into three main groups: (i) The group in charge of
the reform, that is, the Government. (ii) The group authorized to
implement the reform program is the tax administration agency and
other competent state management agencies: the Ministry of
Finance, the Government Inspectorate, the State Inspectorate, and ,
other relevant state management agencies,.. (iii) The group that is
directly affected as well as inherits the benefits that tax
administration reform brings is the taxpayers group.
2.4.4. Synchronicity in tax administration
reform policy
2.4.5. Stakeholders for tax administration
reform
2.5. International experience on reforming administrative
procedures in financial management and tax management in the
direction of the state-oriented construct and lessons for Hanoi
city
2.5.1. Experiences of the countries of the European Union
2.5.2. Chinese Experience
2.5.3. Indonesian Experience
2.5.4. Philippine Experience
2.5.5. Lessons learned for Vietnam and Hanoi city

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CHAPTER 3. THE SITUATION OF ADMINISTRATIVE
PROCEDURES REFORM IN TAX MANAGEMENT BY
THE STATE CONSTRUCTION IN HANOI CITY
3.1. About Hanoi Tax Department
3.1.1. General introduction
3.1.2. Functions and tasks of Hanoi Tax
Department
3.2. The current situation of tax administrative procedure
reform in Hanoi city in the current period
3.2.1. Institutional reform
Implementing the plan to review and systematize legal legal
documents related to the tax field issued by the People's Committee
and the City People's Council in the area, the Hanoi Tax Department
has coordinated with the Department of Justice to make statistics and
bases. Based on current (or soon to be) effective legal regulations,
the review will be carried out, the results are as follows:
Table 3.1. Results of reviewing legal documents on tax
administrative procedures
Year of review
No
Classify
201
2016 2017
2019
8
1
The document is still valid
53

111
85
60
2
The document has expired
28
25
38
20
The document needs to be
3
amended, supplemented,
3
5
5
2
and replaced
New documents to be
4
0
4
1
1
issued
Total
84
145 129
83
(Source: Hanoi Tax Department, 2019)
3.2.2. Organizational reform of the state administrative

apparatus

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After 4 years of implementing the roadmap as planned, the
human resource structure has changed, specifically:
Table 3.2. Structure
administration
Ratio of human
No
resources
Percentage of civil
servants with a
1
university degree or
higher
The ratio of civil
servants at the Tax
2
Department to the
total number of civil
servants
Percentage of civil
servants doing
3
inspection and
examination
Proportion of civil

servants doing forest
4
management &
public
administration work
Proportion of civil
servants working in
5
propaganda and
support for rural
residents
6
Proportion of civil
servants doing tax
declaration and

of

human

resources

for

tax

2015

2016

2017

2018

2019

68,5

81

82

82

80

19,2

19,2

19.35

19,62

27,9

25,3

26,25

26,9

30

4,7

5,4

5,27

5,26

7-8

6,2

8.59

7,79

7,47

10

12,6

14.02

13,96

13,38

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No

Ratio of human
resources
accounting

2015

2016

2017

2018

2019

(Source of human resource reports for the years 2015,
2016, 2017 , 2018, 2019)
3.2.3. Administrative reform
3.2.4. Building and improving the quality of cadres and
civil servants
3.2.5. Public finance reform
3.2.6. Administrative modernization
3.3. General assessment of administrative procedure reform

in tax administration in Hanoi capital
3.3.1. About advantages
Leaders of Hanoi Tax Department are always interested in
directing the implementation of administrative reform in
general and the control of administrative procedures in
particular. submit plans, assign officers in charge and closely
coordinate with focal units to accomplish the goals set out in
administrative reform, contributing to the best service to
taxpayers to fulfill their obligations. with the state budget.
The appointment, re-appointment, and mobilization have
been strictly, openly and democratically implemented
according to regulations; the appointed cadres meet the
prescribed standards and are trusted to promptly supplement
the team. leadership team to ensure the completion of assigned
tasks.

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Continue to invest in renovating and upgrading the
headquarters at the units under the Tax Department, to ensure
that there is enough working area, modern means and
necessary equipment to perform the tasks well and serve the
customers well. taxpayers. The projects of renovation and
repair of Cau Giay Tax Branch, Quoc Oai CCT, Long Bien
CCT, Thach Da - Me Linh station... have been implemented,
completed and put into use.
Strong application of IT in tax administration, is one of the
leading units in IT application deployment: Online declaration

always reaches over 97%; Electronic tax payment reached over
96%, helping to reduce time and costs for taxpayers and tax
authorities; Good implementation of electronic tax declaration
for rental households
3.3.2. About weakness and causes
There has not been a real synchronous change in the
awareness of some officials about the urgency, importance, role
and significance of PAR for promoting economic growth as
well as the close attachment of the public sector. PAR with
anti-corruption and bureaucracy and improve the effectiveness
and efficiency of the administrative apparatus.
Legal documents are often changed, not synchronized in
time, making the implementation awkward.
There is no training policy for civil servants who act as
focal officers to control administrative procedures and reform
administrative procedures.

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CHAPTER 4. SOLUTIONS ON ADMINISTRATIVE
PROCEDURES REFORM IN TAX MANAGEMENT BY
THE STATE CONSTRUCTION IN HANOI CITY
4.1. Viewpoints and orientations on reforming
administrative procedure reform in tax
administration at Hanoi Tax Department
4.1.1. General view on reforming administrative
procedures in tax administration in Vietnam

- Administrative procedure reform is a reform of working
style and it must be started from staff work. Mr. Nguyen Xuan
Phuc, Prime Minister said that administrative procedure reform
is the key, the most important thing is cadre work: "I think the
issue of cadres is capable, qualified, qualified and responsible. ,
especially the responsibility in the field of anti-waste, negative,
corruption in solving administrative procedures for people and
businesses is extremely important. Because administrative
procedures are only a state management tool in the spirit of
benefiting people and businesses, reducing social costs, and
strengthening state management. If the procedure, no matter
how good, but the people are not good, then no problem will be
solved” [10]. This also needs to be set out because it is a
requirement for administrative reform for the tax and customs
sector. In places where officials are incompetent, people and

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businesses are suffering because of administrative procedures.
4.1.2. The direction of tax administration reform in
Hanoi city
Continue to effectively implement the State administrative
reform master program for the period 2011 - 2020 according to
Resolution 30c/NQ-CP of the Government, Decision No.
1909/QD-UBND dated May 8, 2012 of the People's Committee
City on the State Administrative Reform Plan for the period
2011-2015
4.1.3. Strategic objectives of tax administration reform

“Comprehensively modernizing tax administration in
terms of both management methods and administrative
procedures oriented to international standards; improve the
efficiency and effectiveness of the organizational apparatus and
staff; consolidating, facilities and equipment; strengthen
propaganda to support taxpayers, improve capacity of
taxpayers' compliance inspection, examination and supervision;
applying IT and applying electronic tax to improve the
effectiveness and efficiency of tax administration, putting
Vietnam in the group of leading countries in Southeast Asia in
the ranking of tax convenience in 2020 ".
4.1.4. Objectives and requirements for specific content on
reforming administrative procedures in tax administration
- Vision to 2030:
+ Time to implement tax administrative procedures until
2030 is one of the top ten countries in the Asia-Pacific region
ranked as having a favorable level of tax;
+ All 100% of businesses use electronic tax services; 100%
of enterprises register for tax and declare tax via the internet;
95% of taxpayers are satisfied with the services provided by
CQT;
4.1.5. Main tasks of administrative reform until 2030
4.2. The solution to reform administrative procedures in tax
administration in the direction of the State-created

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construction in Hanoi city.

4.2.1. Institutional reform in tax administration
Strengthen the leadership and direction of the Party
committees and authorities at all levels and the participation of the
whole political system. Promote information and communication,
especially propaganda of administrative reform guidelines,
policies, contents, and good models, new and creative ways of
agencies and units. as a typical example in the implementation of
administrative reform for replication ; Diversify forms of
communication for people and businesses to access and update,
contributing to improving administrative transactions between the
government and the people.
4.2.2. Organizational reform of the state administrative
apparatus in tax administration
- Implement correctly and in the correct order the work steps
of tax management processes by function: Tax registration
process, Tax declaration & accounting management process, Tax
inspection process, Management process Collecting tax debt in
Tax Declaration & Accounting, Checking, Debt Management
Departments. By performing all the functions in the new process,
it is possible to completely abolish the previous mechanism of
specialized staff and promote the superiority of the selfassessment, self-declaration and self-payment mechanism.
4.2.3. Reform of administrative procedures in tax
administration
In the past years, in addition to drastic implementation of
solutions for revenue management, exploitation of revenue
sources, combating revenue loss and speeding up the recovery of
tax arrears, the tax sector has always paid attention to promoting
administrative reform. tax, modernizing tax collection
management, helping tax authorities and taxpayers reduce costs
and time, thereby contributing to improving the business

environment and enhancing national competitiveness.
4.2.4. Building and improving the quality of cadres and

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civil servants
Firstly, to implement synchronously, uniformly and smoothly
the downsizing of the payroll and restructuring the contingent of
tax officials and civil servants.
Second, effectively implement the project of employment
positions at state administrative agencies
Third, review, supplement and complete regulations and
guidelines on the management of tax officials and civil servants
Fourth, standardize the titles of leaders and managers at all
levels; renovating methods of recruiting officials and civil
servants and improving the quality of tax assessment, planning,
training and retraining.
Fifth, to publicize and transparently perform official duties of
the contingent of cadres and civil servants; strengthen the
management, inspection, supervision, and strictly handle
collectives, cadres and civil servants so that violations in the
performance of tasks occur.
4.2.5. Public finance reform in tax administration
Strengthen coordination and exchange of information
between the Tax Department and the Hanoi Police on issues and
information related to the fight against crime, especially tax
crimes. Recommendations to the police agency when collecting
documents for investigation and verification should be specific,

clear and focused. When there is a request for coordination, the
two agencies need to urgently respond to the request as quickly as
possible, creating maximum conditions for the requesting party.
4.2.6. Administrative modernization in tax administration
The centralized tax management system (TMS) has been put
into operation, this is a big step forward in IT application as TMS
replaces the previous 16 discrete applications.
Currently, information technology (IT) is being widely
applied in all stages of the tax industry. This has helped simplify
tax administrative procedures, reduce costs for businesses and
people, and at the same time contribute to serving the goal of

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building an e-government and a smart city of Hanoi.
4.3. Some recommendations
- Promote information and communication on tax
administrative procedure reform.
- Consolidate the organizational apparatus of administrative
agencies.
- Towards a streamlined, compact, efficient, and highly
effective administrative procedure.
- Promote administrative modernization.
- Increase investment in construction, renovation and
upgrading of administrative offices.

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CONCLUDE
Through the study of the thesis "Reform of
administrative procedures in tax administration in the direction
of state-oriented constructivism in Hanoi city", the author
draws some basic conclusions as follows:
Firstly, tax administration is a broad and complex issue
with many factors affecting tax administration activities:
political institutions, culture, socio-economic conditions of
each country, each historical period. specifically, tax
administration needs management mechanisms; management
methods and techniques... suitable for each period.
Second, the reform of administrative procedures in tax
administration is an objective requirement, stemming from the
gap formed between the actual tax administration status and the
tax management objectives. Through reform processes, this gap
is increasingly narrowing; and that is the result of tax
administration reform. When there is no gap between the actual
tax management situation and the tax management goal, that is,
the goal has been achieved, that is the destination of tax
administration reform; The mission of the reform has been
accomplished. In other words, when there is no gap between
the target and the status of tax administration, that is, the goal
has been achieved, reform is not necessary.
Third, the main content of administrative reform in tax
administration, including tax administration mechanism; tax
administration reform; reform of tax administration procedures;
reforming tax administration methods and techniques.

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