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REVIEW OF FINANCE-THEORETICAL CONTENTS
AND PROFESSIONAL INFORMATION
AGENCY OF FINANCE SECTOR REVIEW OF FINANCE Issue 2 – September 2024 (833)

A scientific journal of TOPPIC: OPPORTUNITIES AND CHALLENGES FOR VIETNAM IN DEVELOPING
in-depth theoretical and DIGITAL ECONOMY
professional researches in
economics and finance 6 Potential for digital economic development in Vietnam
Do Dieu Huong, Bui Nhat Huy, Nguyen Thi Huong
10 I nstitutional reform and policy framework improvement for the development
An English publication of digital economy in Vietnam Nguyen Van Tung
of local and international 16 Tax management in e-commerce and tax collection from foreign service providers
economic and financial Nguyen Trung Hieu
researches
20 Financial policies to promote the development of digital economy
Le Thi Mai Lien, Nguyen Thuy Quynh
24 State management of e-commerce activities in building a digital economy
An in-depth
Online Finance information channel of Le Ngoc Mai, Phan Thi Le
international economic 28 Developing sharing economy in Vietnam in the context of digital transformation
and financial issue
Nguyen Thi Hao
31 International experiences in developing digital economy
Tran Thi Xuan Anh, Bach Duc Khoi Nguyen

A special issue for
external communication RESEARCH & EXCHANGE
affairs of MOF 36 Determining excise tax calculation method: Theoretical foundations and modification
orientation Ly Phuong Duyen
40 Enhancing the effectiveness of FDI attraction into Vietnam Vu Thi Kim Oanh
43 Solutions to developing collective economy to contribute to the socio-economic
Conferences, workshops development of Vietnam Ha Xuan Binh
and seminars on financial 47 Promoting the management role of the State in the socialist-oriented market economy
policies and mechanisms
of Vietnam Nguyen Thi Hong Lam
50 Impact of ownership structure on the performance of listed insurance enterprises
on the Vietnamese stock market Le Quy Duong
54 Factors affecting the decision to mobilize capital of small and medium-sized enterprises
Editor-in-chief:
through employing peer-to-peer lending in Vietnam Tong Truong Son, Ngo Thi Minh
PHAM VAN HOANH 59 Opportunities and challenges for developing agricultural processing industry in Vietnam
Dinh Thi Thu Phuong
(024) 3933.0039 62 Controlling the state power of the courts in the rule-of-law state of Vietnam
Vice-Editor-in-chief: Duong Viet Hoang
67 Transforming the Vietnam Customs School into a Training Center for Customs
DO VAN HAI in the Asia-Pacific Region
Nguyen Thi Khanh Hong, Nguyen Thi Vinh Hoai, Nguyen Hong Phong, Tran Khanh Yen
(024) 3933.0033
Editorial Board: FINANCE – BUSINESS
PROF. NGUYEN CONG NGHIEP, Ph.D 72 Factors affecting the capital structure of listed manufacturing enterprises on the HNX
Tran The Nu, Bui Thi Thanh Thuy
PROF. TRAN THO DAT, Ph.D 76 Stock price forecasting model by construction companies through using ANN
PROF. DINH VAN SON, Ph.D Pham Quoc Hai, Nguyen Vo Tien Dat, Le Do Thien Truc
82 Research directions for corporate social responsibility in hospitality industry
PROF. PHAM QUANG TRUNG, Ph.D
Mai Thi Thuong, Phan Thanh Hai, Nguyen Huy Tuan
PROF. TRUONG MOC LAM, Ph.D 87 Business ethics factors and their impact on the willingness of customers to continue

PROF. VU VAN HOA, Ph.D shopping on the e-commerce platforms Huynh Thi Minh Chau, Le Huu Thanh Tung
92 Factors affecting the repurchase intention of customers when using TikTok Shop
PROF. NGUYEN TRONG CO, Ph.D To Anh Tho, Le Tran Trung Hieu
ASSOC. PROF. DINH VAN NHA, Ph.D 95 Enforcing laws on freedom of contract in Vietnam Le Bich Ngoc, Le Quang Thang
ASSOC. PROF. TRAN HOANG NGAN, Ph.D ACCOUNTING & AUDIT

ASSOC. PROF. NGUYEN THI MUI, Ph.D 98 Applying fair value accounting in the IFRS Pham Thi Minh Hong