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VOL. 12, ISSUE 1 (2026)
Legal experiences of the United Kingdom in tax compliance risk management and implications for Viet Nam
Authors
Nguyen Quynh Tho, Nguyen Quynh Chi, Le Quoc Khanh
Abstract
This research analyzes the UK's legal
experience in managing tax compliance risk, a model highly regarded for its
transparency and effectiveness. The UK legal framework, operated by HMRC,
applies a risk and cooperation classification system for taxpayers, combined
with a big data analytics system to detect tax filing discrepancies and assess
the probability of violations. Simultaneously, coordination mechanisms play a
crucial role in promoting voluntary compliance, enhancing accountability, and
creating a collaborative tax governance environment between tax authorities and
businesses. Based on the UK experience, the research proposes several policy
implications for Viet Nam to contribute to the modernization of the Vietnamese
tax system towards transparency, risk-based management, and sustainable
compliance promotion.
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Pages:262-265
How to cite this article:
Nguyen Quynh Tho, Nguyen Quynh Chi, Le Quoc Khanh "Legal experiences of the United Kingdom in tax compliance risk management and implications for Viet Nam". International Journal of Law, Vol 12, Issue 1, 2026, Pages 262-265
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