General Assessment of the Non-Agricultural Land Use Tax Management at the Tax Department of Vung Tau - Con Dao Area

Land is an invaluable resource of any nation. All countries pay attention to how to effectively manage the use of land, and regulate the benefits from the land in a reasonable way to increase the revenue for the state budget. After nearly 10 years of implementation, the non-agricultural land use tax policy has brought about positive effects. However, this policy has also revealed some shortcomings. This paper assesses the management of non-agricultural land use tax at the Tax Department of Vung Tau - Con Dao area to identify existing shortcomings and directions to overcome these problems in the future.