The article identifies the determinants of corporate income tax revenue in Vietnam by using a time series data set for the years from 1999 to 2016. A set of factors that can potentially effect on corporate income tax revenue such as GDP at current prices, corporate income tax burden, inflation, corruption perceptions index and tax rate, is considered in the econometric analysis. The authors have several distributions that not only the analysis of each factor effecting corporate income tax revenue in the model with only one independent variable but also conducting the analysis about how these determinants affect corporate income tax revenue. The finding reveals that GDP at current prices and corporate income tax burden have a positive effect and significant on corporate income tax revenue; corruption perceptions index and tax rate have a positive and negligible impact; annual rate of inflation has a negative and negligible impact.
JEL classification numbers: H21, H24, H26, F23
Keywords: Income tax, Tax revenue, Corporate income tax, Vietnam
ISSN: 1792-7552 (Online)