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Determinants Influencing Tax Compliance: The Case of Vietnam KCI 등재 SCOPUS

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한국유통과학회 (Korea Distribution Science Association)
초록

The purpose of this paper is to ascertain the key factors affecting tax compliance among Vietnamese firms in Vietnam. We employ both qualitative and quantitative research methods. Qualitative research has been carried out through focus group discussions with ten chief accountants and tax officers. Quantitative research has been conducted through interviews with 200 firms (chief accountants or financial directors) in Vietnam. Analysis of the model includes the following stages: (i) Cronbach’s test for reliability of the scale, (ii) exploratory factor analysis (EFA), (iii) confirmatory factor analysis (CFA), and (iv) structural equation model (SEM). The results of the research show that voluntary tax compliance is directly affected by the three factors of audit probability, corporate reputation and business ownership. The probability of audit and severity of sanctions have the strongest impact on tax compliance. Therefore, the tax authorities need to strengthen the inspection of tax declarations, tax payments and tax refunds of firms. The paper confirms that enforced tax compliance is directly affected by the three factors of audit probability, sanction severity and social norms. Voluntary compliance and compulsory compliance have an effect on tax compliance, though voluntary compliance has a more powerful impact.

목차
Abstract
1. Introduction
2. Literature Review and Hypotheses
    2.1. Tax Compliance Based on EconomicTheories
    2.2. Tax Compliance Based on Social,Psychological and Behavioral Theories
    2.3. Economic Theories with Social,Psychological and Behavioral Theories
3. Research Methodology
4. Results and Discussion
    4.1. Testing Research Model
    4.2. Testing Research Hypotheses
5. Conclusions and Recommendations
References
저자
  • Thi Thuy Dương NGUYEN(School of Banking and Finance, National Economics University) Corresponding Author
  • Thi My Linh PHAM(Vietnam Trade Union University)
  • Thanh Tam LE(National Economics University)
  • Thi Hoai Linh TRUONG(National Economics University)
  • Manh Dung TRAN(National Economics University)