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 are to identify the factors affecting corporate income tax non-compliance of enterprises in Ho Chi Minh City in accordance with the current situation of Vietnamese tax administration. We use several research methods, including the exploitation of information and practical experiences from both taxpayers and tax authorities; with Probit regression model on a sample of 187 enterprises that have been inspected or examined by tax authorities in Vietnam during the period from 2013 to 2017.The article identified eight factors affecting corporate income tax (CIT) non-compliance: (1) working capital/total assets; (2) revenue/total assets; (3) total debt/total assets; (4) loss in the previous year; (5) receivables/revenue; (6) the size of enterprises; (7) tax administrative penalties/tax payable; and (8) business field. In particular, the tax non-compliance was studied as a violation of Vietnamese tax laws by enterprises declaring an insufficient amount of CIT payable to the State budget.

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

• Loan Thi NGUYEN(Faculty of Accounting and Auditing, Banking University of Ho Chi Minh City, Vietnam)
• Anh Hong Viet NGUYEN(Binh Thanh District Tax Department, Ho Chi Minh City, Vietnam)
• Hac Dinh LE(Faculty of Postgraduate Education, Banking University of Ho Chi Minh City, Vietnam)
• Anh Hoang LE(Institute for Research Science and Banking Technology, Banking University of Ho Chi Minh City) Corresponding Author
• Tu Tuan Vu TRUONG(Military Bank, Ho Chi Minh City, Vietnam)