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has been cited by the following article:

• TITLE: International Experience in Applying Corporate Income Tax Accounting for Viet Nam in an International Integration Context

  AUTHORS: Dao Tuyet Lan

  KEYWORDS: CIT, CIT Accounting, International Integration, IFRS

  JOURNAL NAME: Open Journal of Social Sciences, Vol.11 No.5, May 31, 2023

  ABSTRACT: This research examines and analyzes international experiences in applying corporate income tax (CIT) accounting, thereby proposing some policy implications to improve the effectiveness of CIT accounting in the context of international integration. To achieve this goal, the study uses the method of reviewing previous studies, analyzing and synthesizing theories, and comparing VN and IFRS accounting regulations in order to examine the differences between Accounting and Finance. In addition, the research analyzes some experiences of countries around the world in applying CIT accounting in the process of international integration. On that basis, part 4 of the research proposes many solutions to improve the efficiency of applying CIT accounting in the context of international integration, such as a Group of complete solutions in accounting, a group of comprehensive solutions on tax, and a group of thorough explanations on how to approach CIT indicators.