TAX REGULATIONS TO ENSURE THE RIGHTS OF PEOPLE WITH DISABILITIES IN SUSTAINABLE DEVELOPMENT IN VIETNAM
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Abstract
Tax is one of the financial tools of the state used to regulate the income of the population, including people with disabilities. This article analyzes how the provisions of value-added tax law, corporate income tax, and personal income tax have affected people with disabilities. Through these analyses, the paper will identify limitations and shortcomings in the regulations in order to make recommendations for tax regulations that ensure the rights of people with disabilities in sustainable development in Vietnam.
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References
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