Factors affecting value added tax compliance behavior of enterprise: A study of the Tax Office of Binh Tan district, Ho Chi Minh city
Tóm tắt: 97
| 
PDF: 138 
##plugins.themes.academic_pro.article.main##
Author
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.
Tài liệu tham khảo
-
[1] Pham The Anh and Nguyen Duc Hieu, Analysis of tax structure, trends and burdens in Vietnam orienting towards a fair tax system, Vietnam institute for Economics and Policy Research (VEPR), 2020,
[2] Jackson, B.R. and Milliron, V.C., “Tax Compliance Research: Findings, Problems, and Prospects”, Journal of Accounting Literature, 5-1986, 125-165.
[3] James, S., & Alley, C., “Tax compliance, self-assessment, and tax administration in New Zealand-is the carrot or the stick more appropriate to encourage compliance?”, New Zealand journal of taxation law and policy, 5(1), 1999, 3-14.
[4] Ajzen, I. & Fishbein, M., Belief, attitude, intention, and behavior: An introduction to theory and research, MA: Addison-Wesley,
[5] Ajzen, I., “The Theory of Planned Behaviour”, Organization Behaviour and Human Decision Processes, 50(2), 1991, 179-211.
[6] Allingham, M. G., and Sandmo, A., “Income tax evasion: A theoretical analysis”, Journal of Public Economics, 1(3-4), 1972, 323-38.
[7] Silvani, C. and Baer, K., Designing a Tax Administration Reform Sfrategy: Experien and Guidelines, working paper, Intemational Monetary Fund, 1997, Washington D.C.
[8] Mohani, A., Personal income tax non-compliance in Malaysia. PhD thesis, 2001, Victoria University, Melbourne, Australia.
[9] Deyganto, K.O., “Factors Influencing Taxpayers' Voluntary Compliance Attitude with Tax System: Evidence from Gedeo Zone of Southern Ethiopia”, Universal Journal of Accounting and Finance, Vol. 6, No. 3, 2018, 92 - 107, DOI: 10.13189/ ujaf.2018.060302.
[10] Le Chi Cong, “Investigation on impact of tax policy on tax compliance behavior of enterprises in Nha Trang City”, Banking Technology Review, No. 139, October 2017, 14-22.
[11] Le Thi Lieu, Nguyen Hai Bien, Ngo Thi Hang, “Relation between the statement values of Tax Industry, satisfaction and tax compliance of enterprises”, The Financial Times, Vol. 1, August 2019, 107-109.
[12] Usman, A., “The Impact of Taxpayers’ Perception of Competence and Integrity of Tax Officials on Companies Income Tax Compliance Level in Nigeria”, IOSR Journal of Humanities and Social Science (IOSR-JHSS), vol.24, Issue 2, Ser. 3, 2019, 35-45.
[13] Palil, M.R., Tax Knowledge and Tax compliance determinants in selfassessment system in Malaysia, University of Birmingham, Ph.D,
[14] Tehulu, T.A. & Dinberu, Y.D., “Determinants of Tax Compliance Behavior in Ethiopia: The Case of Bahir Dar City Taxpayers”, Journal of Economics and Sustainable Development, 5, no.15, 2014, 268-274.
[15] Nguyen Thi Ngoc Diep, Nguyen Huy Hoang, “Factors affecting Corporate Income Tax compliance behavior at Small and Medium Enterprises”, Industry and Trade Magazin, Vol. 6, 3/2021, 234-239.
[16] Anjulo, L.A. & Waje, S.S., “Factors Affecting the Performance of Value Added Tax /VAT/ Revenue Collection Administration Practices: In Case of Wolaita Zone Revenue Authority, Southern Ethiopia”, Research Journal of Finance and Accounting, Vol. 9, No.21, 2018, 46-56.
[17] Jackson, B.R. and Milliron, V.C., “Tax Compliance Research: Findings, Problems, and Prospects”, Journal of Accounting Literature, 5: 1986, 125-165.
[18] Setiawan, S., Harnovinsah, “Analysis of Factors Affecting Individual Taxpayer’s Compliance”, International Journal of Business and Management Invention (IJBMI), Volume 8, Issue 03, 2019, 26-33.
[19] Khuc Dinh Nam, Nguyen Thi Binh Minh, “Factors affecting tax compliance: A household business case in Ho Chi Minh city, Vietnam”, Journal of Science, HCMC Open University, 11(1), 2021, 136-152.
[20] Tilahun, M., “Economic and social factors of voluntary tax compliance: Evidence from Bahir Dar City”, International Journal of Accounting Research, 6(2), 2018, 182-188.
Xem thêm
##plugins.themes.academic_pro.article.sidebar##
Đã Xuất bản
Jun 30, 2022
Download
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.
