The aim of this study is to analyze empirically the impact of taxation and corruption on the growth of manufacturing fims in Vietnam. The study employed pooled OLS estimation and then instrument variables with fied effct for the panel data of 1377 fims in Vietnam from 2005 to 2011. These data were obtained from the survey of the Central Institute for Economic Management and the Danish International Development Agency. The results show that both taxation and corruption are negatively associated with fim growth measured by fim sales adjusted according to the GDP defltor. A one-percentage point increase in the bribery rate is linked with a reduction of 16,883 percentage points in fim revenue, over four and a half times bigger than the effct of a one-percentage point increase in the tax rate. From the fidings of this research, the author recommends the Vietnam government to lessen taxation on fims and that there should be an urgent revolution in anti-corruption policies as well as bureaucratic improvement in Vietnam.
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The aim of this study is to analyze empirically the impact of taxation and corruption on the growth of manufacturing fims in Vietnam. The study employed pooled OLS estimation and then instrument variables with fied effct for the panel data of 1377 fims in Vietnam from 2005 to 2011. These data were obtained from the survey of the Central Institute for Economic Management and the Danish International Development Agency. The results show that both taxation and corruption are negatively associated with fim growth measured by fim sales adjusted according to the GDP defltor. A one-percentage point increase in the bribery rate is linked with a reduction of 16,883 percentage points in fim revenue, over four and a half times bigger than the effct of a one-percentage point increase in the tax rate. From the fidings of this research, the author recommends the Vietnam government to lessen taxation on fims and that there should be an urgent revolution in anti-corruption policies as well as bureaucratic improvement in Vietnam.
