Manuscript Details - IJARW2651

ManuScript Details
Paper Id: IJARW2651
Title: FACTORS INFLUENCING CORPORATE TAX COMPLIANCE: THEORETICAL FOUNDATIONS AND A PROPOSED RESEARCH FRAMEWORK
Published in: International Journal Of All Research Writings
Publisher: IJARW
ISSN: 2582-1008
Volume / Issue: Volume 6 Issue 11
Pages: 6
Published On: 5/26/2025 9:02:52 PM      (MM/dd/yyyy)
Main Author Details
Name: Nguyen Thi Tuan
Institute: Thai Nguyen University of Economics and Business Administration, Vietnam
Co - Author Details
Author Name Author Institute
Diu, Dang Thi Thai Nguyen University of Economics and Business Administration, Vietnam
Abstract
Research Area: Accounting, Banking
KeyWord: Tax compliance, Enterprises, MOA model
Abstract: Tax compliance is a critical component in ensuring national fiscal sustainability and the effectiveness of public financial governance. In the context of administrative reform and digital transformation, enhancing corporate tax compliance—particularly among small and medium-sized enterprises (SMEs) in Vietnam—has become an urgent priority. This paper proposes a conceptual research framework to identify the key factors influencing corporate tax compliance based on the MOA (Motivation – Opportunity – Ability) model. Drawing on theoretical foundations and empirical studies, the paper synthesizes factors across three domains—motivational, environmental, and capability-based—that may impact compliance behavior. A set of hypotheses is developed to lay the groundwork for subsequent quantitative research.
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IEEE
Nguyen Thi Tuan, Diu, Dang Thi, "FACTORS INFLUENCING CORPORATE TAX COMPLIANCE: THEORETICAL FOUNDATIONS AND A PROPOSED RESEARCH FRAMEWORK", International Journal Of All Research Writings, vol. 6, no. 11, pp. 562-567, 2025.
MLA Nguyen Thi Tuan, Diu, Dang Thi "FACTORS INFLUENCING CORPORATE TAX COMPLIANCE: THEORETICAL FOUNDATIONS AND A PROPOSED RESEARCH FRAMEWORK." International Journal Of All Research Writings, vol 6, no. 11, 2025, pp. 562-567.
APA Nguyen Thi Tuan, Diu, Dang Thi (2025). FACTORS INFLUENCING CORPORATE TAX COMPLIANCE: THEORETICAL FOUNDATIONS AND A PROPOSED RESEARCH FRAMEWORK. International Journal Of All Research Writings, 6(11), 562-567.
FACTORS INFLUENCING CORPORATE TAX COMPLIANCE: THEORETICAL FOUNDATIONS AND A PROPOSED RESEARCH FRAMEWORK
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FACTORS INFLUENCING CORPORATE TAX COMPLIANCE: THEORETICAL FOUNDATIONS AND A PROPOSED RESEARCH FRAMEWORK

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