Legal framework for tax compliance risk management in Singapore and recommendations for Vietnam
Published: July 20, 2026
Abstract
Tax compliance risk management is an inevitable trend in modern tax administration, widely adopted by developed countries as an effective approach to optimize resources and enhance revenue collection efficiency. This study analyzes the legal framework for tax compliance risk management in Singapore, including its legal basis, implementing authorities, management approaches, risk assessment and classification criteria, legal measures, and information-sharing mechanisms. Based on this analysis, the study evaluates the current legal framework for tax compliance risk management in Vietnam and proposes recommendations for improving the legal system in line with Vietnam’s practical conditions in the context of comprehensive tax reform and digital transformation.
Keywords
tax compliance risk managementSingaporeIRASTax Governance Frameworkrecommendations for Vietnam
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