QUẢN LÝ THUẾ ĐỐI VỚI CÁ NHÂN KINH DOANH BẤT ĐỘNG SẢN

Abstract

This article presents the current state of tax administration for individualreal estate traders, based on an analysis of the effectiveness and limitations of existingtax regulatory mechanisms. On that basis, it offers proposals aimed at improving thelegal framework governing tax administration for individuals engaged in real estatebusiness activities.Keywords: Taxation; Tax administration; Tax obligations; Real estate business