Bài báo khoa học

Corporate income tax plays a particularly important role in ensuring stable state budget revenue. However, at present, many businesses and individuals doing business with tax avoidance, tax evasion, and tax fraud are becoming more and more sophisticated and complex. The article describes the state of corporate income tax management for businesses in the area managed by the Northern Nghe I Regional Tax Department, Nghe An, thereby proposing some solutions to strengthen this work.