Improving the Management of Value-Added Tax Collection at the Ben Cat City Tax Sub-Department, Binh Duong Province: Current Situation and Solutions

In the context of dynamic socio-economic development in Ben Cat City, Binh Duong Province, refining the management mechanism for Value-Added Tax (VAT) collection is crucial to ensuring a sustainable source of revenue for the state budget. This paper focuses on an in-depth analysis of the current situation, assessing the achievements and limitations in VAT collection management at the Ben Cat City Tax Sub-department for the period 2022-2024. Using a qualitative research method, primarily through the analysis of secondary data, descriptive statistics, and comparison, the study reveals that although the Tax Sub-department has consistently met and exceeded revenue collection targets, its management still faces significant challenges. Core limitations include the low efficiency of tax debt management and enforcement, a rising trend in outstanding tax debts, and the inadequacy of tax inspection and audit activities to deter invoice-related fraud. Based on these findings, the paper proposes a system of integrated solutions focusing on tightening debt management, enhancing the effectiveness of risk-based audits, promoting the application of information technology, and strengthening inter-agency coordination.