ManuScript Details
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Paper Id:
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IJARW1982
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Title:
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FACTORS AFFECTING CORPORATE INCOME TAX COMPLIANCE BEHAVIOR OF ENTERPRISES DOING BUSINESS IN HO CHI MINH CITY
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| Published in: |
International Journal Of All Research Writings |
| Publisher: |
IJARW |
| ISSN: |
2582-1008 |
| Volume / Issue: |
Volume 5 Issue 5 |
| Pages: |
11
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| Published On: |
11/21/2023 2:13:08 AM (MM/dd/yyyy) |
Main Author Details
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Name:
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Huynh Thi Ngoc Anh |
| Institute: |
Ho Chi Minh City University of Banking, Vietnam |
Co - Author Details
| Author Name |
Author Institute |
| Dang Dinh Tan |
Ho Chi Minh City University of Banking, Vietnam |
| Nguyen Thi Duc |
Ho Chi Minh City University of Banking, Vietnam |
| Nguyen Tran Nhu Phuong |
Ho Chi Minh City University of Banking, Vietnam |
Abstract
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Research Area:
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Economics |
| KeyWord: |
Tax compliance, Tax audit, Tax management |
| Abstract: |
Purpose - The current development of the economy, along with concerns about state budget revenue, mainly tax revenue, is one of the important factors for economic growth in Ho Chi Minh City and Vietnam. This research aims to identify the factors influencing the tax compliance behavior of businesses in the current business environment. The research seeks to support the design of effective strategies to enhance voluntary compliance, thereby creating conditions for a fair and efficient tax system that supports regional economic development and social welfare.
Design/methodology/approach – The research was conducted using a questionnaire method through the survey (Google Forms) to collect answers from Taxpayers and Tax consultants. SPSS 20.0 software was utilized to process and analyze data to perform descriptive statistics, frequency statistics, Cronbach's alpha coefficient, Exploratory Factor Analysis (EFA), and the regression analysis technique. Measuring and determining the level of impact of factors on businesses' CIT compliance behavior.
Findings – Through the research, tax management factors are determined to have the most substantial impact on tax compliance. This is reflected in the current state of issued documents, decrees, and legislation aimed at managing and operating the state tax system, which is essential in improving tax compliance behavior.
Practical implications – This research offers policymakers suggestions on potential strategies to enhance the performance and efficiency of tax compliance behavior.
Originality/value – This study brings novel insights in terms of data and provides a more comprehensive understanding of the factors influencing tax compliance behavior, which previous studies have yet to reach a consensus on. |
Citations
Copy and paste a formatted citation or use one of the links to import into a bibliography manager and reference.
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IEEE
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Huynh Thi Ngoc Anh, Dang Dinh Tan, Nguyen Thi Duc, Nguyen Tran Nhu Phuong, "FACTORS AFFECTING CORPORATE INCOME TAX COMPLIANCE BEHAVIOR OF ENTERPRISES DOING BUSINESS IN HO CHI MINH CITY", International Journal Of All Research Writings,
vol. 5, no. 5, pp. 19-29, 2023.
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MLA
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Huynh Thi Ngoc Anh, Dang Dinh Tan, Nguyen Thi Duc, Nguyen Tran Nhu Phuong "FACTORS AFFECTING CORPORATE INCOME TAX COMPLIANCE BEHAVIOR OF ENTERPRISES DOING BUSINESS IN HO CHI MINH CITY." International Journal Of All Research Writings,
vol 5, no. 5, 2023, pp. 19-29.
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APA
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Huynh Thi Ngoc Anh, Dang Dinh Tan, Nguyen Thi Duc, Nguyen Tran Nhu Phuong (2023). FACTORS AFFECTING CORPORATE INCOME TAX COMPLIANCE BEHAVIOR OF ENTERPRISES DOING BUSINESS IN HO CHI MINH CITY. International Journal Of All Research Writings,
5(5), 19-29.
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FACTORS AFFECTING CORPORATE INCOME TAX COMPLIANCE BEHAVIOR OF ENTERPRISES DOING BUSINESS IN HO CHI MINH CITY
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