Information of the doctoral thesis: “The against the corporate income tax losses in the Lao People’s Democratic Republic”

Scientific supervisor: Assoc, Prof. Dr. Tran Hoa Phuong and Dr. Pham Anh. Training institution of Ho Chi Minh National Academy of Politics.

Summary of thesis’s new contributions:

Contributions in terms of academic and theories:

The thesis builds a theoretical framework about the against the corporate income tax losses. Accordingly, the thesis clarifies the concept of the against the corporate income tax losses, the necessity of the against the corporate income tax losses, the contents of the against the corporate income tax losses, and the evaluation criteria of the against the corporate income tax losses. At the same time, this thesis also studies, analyzes, and clarifies the experiences of international countries in the fight against corporate income tax losses and lessons learned for the Lao People’s Democratic Republic to refer to. 

New findings and main resutlts of the thesis:

The thesis has researched, analyzed, and evaluated the current situation of the against the corporate income tax losses in the Lao People’s Democratic Republic in the period of 2018-2022; analyzed and clarified the limitations and causes of these limiations the against the corporate income tax losses in the Lao People’s Democratic Republic in the period of 2018-2022.

On that basis, the thesis proposed viewpoints and solutions to minimize corporate income tax losses, contributing to fighting against the loss of the state budget of the Lao People’s Democratic Republic by 2030.

The research resutls of the thesis have valuable references in the construction of the state and the party’s policy direction related to the against the corporate income tax losses and have valuable references for the tax industry of the Lao People’s Democratic Republic in the against the corporate income tax losses./.