Abstract
This paper examines the relationship between taxation and accounting in Vietnam by applying the theoretical frameworks developed by Lamb et al. (1998), Nobes and Schwencke (2006), and Nguyễn Công Phương (2010). Within this approach, the relationship is assessed based on the degree of linkage between accounting standards and tax regulations. The study draws upon current legislative documents on accounting and taxation that have been enacted since 2013 and remain in force. The findings indicate that, although Vietnam’s accounting system has made significant progress toward greater independence, the level of separation between accounting and taxation remains relatively limited. Tax regulations continue to exert considerable influence over accounting practices, reflecting that Vietnam is still positioned within a partial linkage system—a stage where accounting and taxation interact and overlap to some extent, yet have not reached the full separation typical of jurisdictions with more developed accounting frameworks. Accordingly, the paper proposes several policy recommendations aimed at strengthening the independence of the accounting system from tax regulations in practice.
Keywords: accounting–tax relationship, accounting profit, taxable income, IFRS.
JEL classification: M41, H25, M48.
DOI: 10.63767/TCKT.37.2026.178.184
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Ban biên tập Tạp chí Kinh tế & Quản trị Kinh doanh
Phòng 514, Nhà điều hành, trường Đại học Kinh tế & Quản trị Kinh doanh
Địa chỉ: Phường Tân Thịnh, thành phố Thái Nguyên
Email: tapchikt-qtkd@tueba.edu.vn; Điện thoại: 0208.3903373
