Improving the legal framework for tax debt management and enforcement through practice in Lam Dong province

This study examines the practical application of legal regulations on tax debt management and tax debt enforcement at the Lam Dong Provincial Tax Department during the period 2021 - 2025. The findings indicate that debt recovery activities face significant challenges due to legal obstacles in handling tax debts related to land, mineral resources, debts of enterprises that have abandoned their registered business addresses, and cases where enterprises exploit the low late-payment penalty rate to appropriate state budget funds. Based on these findings, the study proposes solutions to improve the legal framework within the Law on Tax Administration and related specialized laws, institutionalize inter-agency coordination mechanisms in tax debt enforcement, and consider applying progressive late-payment penalties to enhance the effectiveness of tax debt recovery for the state budget.