1. uWhy does the government collect taxes from the people?

a. Serving the existence and development of the state

 Taxes are a means of encouraging financial resources for the state
It plays a traditional and fundamental role.
A healthy national finance must rely primarily on revenues from the national
economy.
 Money spent on activities
All state spending needs are met through revenues from taxes, fees and other
forms of revenue such as borrowing, foreign aid, other revenues. .. But in fact,
these forms of non-tax collection have a lot of limitations, bound by many
conditions. Therefore, taxes are considered the most important revenue
because this revenue is stable and as the economy grows, the more this
revenue increases.

Currently, in most countries in the world, it is a source of subjective and important

income. Tax revenues typically account for more than 80 percent of the budget's
revenue.

In our country, taxes have actually become the main source of revenue of the
State Budget since 1990. Since 2006, the proportion of tax collection in
Vietnam's total budget revenue has remained above 80%. Except in the last
few years, this share has dropped to 75% as revenues from fees, fees and non-
tax revenues have increased relatively in the budget revenue structure.

Compare the proportion of tax and GDP seizures of Vietnam with ASEAN
countries, according to Prof. Dr. Pham The Anh: "Vietnam is the lowest-income
country among similar countries in ASEAN, but the proportion of tax revenue
to GDP of Vietnam is the highest. This shows that the tax burden in Vietnam is
too great and changes are needed to boost growth."
b. Tools to interfere with economic activity
 use tax law tools to indirectly inspect production and business activities
In order to properly exercise tax rights and obligations, tax administration
agencies and tax payers must pay attention and comply with regulations
associated with the concealment of invoice documents, business contents,
business size, business forms, organizational structure. Through the inspection
of compliance with tax law, competent state agencies also have the ability to
detect and promptly handle violations of tax law in particular and violations in
the course of operation in accordance with the status of tax payers in general.
 curb inflation, price-pricing, stimulate investment, lay the foundation
for sustainable development
 According to economic theories, inflation and price increases can stem from
demand or pushing costs. In case inflation is caused by rising demand, the
state may use measures to increase consumption taxes to reduce the
pressure of artificial demand increase, on the basis of which to re-balance the
supply and demand relationship. In the opposite case, inflation arising from
the cause of pushing costs, the reduction of taxes on inputs is necessary to
reduce the pressure to increase costs and facilitate the lower price of
products, on the basis of which the supply and demand relationship is
restored, Stabilizing market prices.
c. Taxes are obligations that citizens fulfill with the authorities.
The government provides public goods to citizens, so citizens are obliged to provide
financial support to the government (so in Vietnam and many countries there is a
term "tax obligation"), based on the law of supply and demand.
d. Act as the balance to create balance for society
 The difference between rich and poor
The state uses taxes to regulate the disparity between rich and poor, through
subsidies or the provision of public goods. Through income tax, the State
performs a macro-adjustment role in the field of wages and incomes, limiting
the division of rich and poor and moving towards social justice. These fair
goals can be achieved because it covers most taxpayers and distinguishes
contributions.
through different levels of yield.
 Other aspects of tax policy to adjust income
Another aspect of the tax policy to adjust income is the taxes levied on
consumption: Excise tax, Value-added tax.
With essential goods and services, tax cuts will benefit the poorer and income
disparities will be reduced. In contrast, luxury and high-end items will
contribute to the redistribution of a portion of the income of the rich in society.
e. Limiting some people's activities.
Authorities may want to restrict certain activities of citizens (e.g., limiting
traffic violations or restricting smoking, limiting alcohol consumption) should
tax these activities.
f. Spending on social benefits
In Vietnam, our Party and State are always interested in building and
organizing the implementation of social security policies, considering this as
both a goal and a motivation for socio-political stability and sustainable
development.
2. The role of taxes goes hand in hand with the state in the economy
a. Market stability, economic regulation
 The regulatory content of the tax is two-sided: Stimulus and
restrictions.
  Through taxation, the State implements the orientation of production
development
 strive for every government's efforts to level the business cycle,
bringing prices to a stable level
b. Ensuring economic structure, helping the economy develop in accordance
with the direction of the state
 Protect domestic production and maintain and enhance the
competitiveness of economic candles in the conditions of international
integration.
 Tools to adjust economic goals