Income tax compliance behavior of businesses: The case of Vietnam
The socio-economic development of each country requires the contribution of businesses to social goals and the state budget. Improving tax compliance behavior is consistent with improving the ability of businesses to contribute to the budget. The objective of the study is to evaluate factors affecti...
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| Published in | Decision Science Letters Vol. 13; no. 1; pp. 135 - 142 |
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| Main Author | |
| Format | Journal Article |
| Language | English |
| Published |
Growing Science
01.01.2024
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| Online Access | Get full text |
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| Summary: | The socio-economic development of each country requires the contribution of businesses to social goals and the state budget. Improving tax compliance behavior is consistent with improving the ability of businesses to contribute to the budget. The objective of the study is to evaluate factors affecting tax compliance behavior for businesses. The study is conducted on 202 enterprises in Thai Nguyen, a locality located in the key economic region of Vietnam and with a high level of economic development. Through quantitative analysis of the research results, it found that: the system legislation and socio-economic conditions have the strongest influence on businesses' tax compliance behavior. However, the influence of business characteristics and tax authority characteristics on tax compliance behavior is lower. |
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| ISSN: | 1929-5804 1929-5812 |
| DOI: | 10.5267/j.dsl.2023.11.002 |