The Factors Affecting Corporate Income Tax Non-Compliance: A Case Study in Vietnam

In many countries, the Government enacts tax laws in order to manage tax collection and regulate the macro-economy. According to Noor, Jamaludin, Omar, and Aziz (2013), tax non-compliance is a growing concern because of its negative effects on the state budget. The main objectives of this article ar...

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Bibliographic Details
Published inThe Journal of Asian finance, economics, and business Vol. 7; no. 8; pp. 103 - 115
Main Authors NGUYEN, Loan Thi, NGUYEN, Anh Hong Viet, LE, Hac Dinh, LE, Anh Hoang, TRUONG, Tu Tuan Vu
Format Journal Article
LanguageEnglish
Published 한국유통과학회 01.08.2020
Subjects
경제학
Enterprise
Corporate Income Tax
Vietnamese Tax Law
Tax Non-Compliance
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Table of Contents:
  • Abstract 1. Introduction 2. Literature Review 2.1. The Definition of Corporate Income Tax Non-Compliance 2.2. The Theory of Tax Non-Compliance 2.3. The Factors Affecting Tax Non-Compliance 2.4. Review of Related Studies 3. Research Methodology 3.1. Research Methods 3.2. Research Model 4. Research Results 5. Conclusions and Policy Implications 5.1. Conclusions 5.2. Policy Implications References