Factors affecting value added tax compliance behavior of enterprise: A study of the Tax Office of Binh Tan district, Ho Chi Minh city

https://doi.org/10.31130/ud-jst.2022.226E

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Author

  • Nguyen Phan Thu Hang
    Saigon University, Ho Chi Minh city, Viet Nam
    Trinh Thi Nhan
    Tax Office of Binh Tan district, Ho Chi Minh city, Viet Nam

Từ khóa:

tax compliance behavior
Value Added Tax
Binh Tan District’s Tax Office

Tóm tắt

The study identifies factors affecting the Value Added Tax compliance of taxpayer at The Tax Office of Binh Tan district, Ho Chi Minh city (HCMC). The study combines the qualitative and quantitative research methodologies by 2 steps of preliminary and official research. The official research was launched with quantitative method. Samples were selected by convenience sampling method with sample size of 300 corporate taxpayers. The results of multivariate regression analysis showed that 7 factors affecting the VAT compliance behavior of the corporate taxpayer from top to bottom, namely: Tax management, Awareness on penalty and criminal; Simplification of tax declaration; Financial position of corporate taxpayer; Trust on tax authority integrity; VAT knowledge; Awareness on equality. The main findings recommended some solutions to successfully facilitate the enterprises to improve their VAT compliance and help the tax authority to effectively manage VAT payments.

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Jun 30, 2022
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Cách trích dẫn
Nguyen Phan Thu Hang, và Trinh Thi Nhan. “Factors Affecting Value Added Tax Compliance Behavior of Enterprise: A Study of the Tax Office of Binh Tan District, Ho Chi Minh City”. Tạp Chí Khoa học Và Công nghệ - Đại học Đà Nẵng, vol 20, số p.h 6.1, Tháng Sáu 2022, tr 84-89, doi:10.31130/ud-jst.2022.226E.

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