Open AccessThe tax compliance risk for bank payment transactions in the tax administration context in Vietnam
Author(s) -
Dung Tien Vo
Publication year - 2018
Publication title -
manajemen dan bisnis/manajemen dan bisnis
Language(s) - English
Resource type - Journals
eISSN - 2477-1783
pISSN - 1412-3789
DOI - 10.24123/jmb.v18i1.328
Subject(s) - business , taxpayer , compliance (psychology) , payment , context (archaeology) , value added tax , accounting , tax credit , double taxation , tax administration , ad valorem tax , finance , tax reform , public economics , economics , psychology , social psychology , paleontology , biology , macroeconomics
The article provides the reference on tax compliance risk for bank transactions payments by businesses in the context of developing countries such as Vietnam, as tax departments are gradually modernizing the tax administration, the use of taxpayer data between tax department and banks are not good. The review of the materials examines the issues involved in the field of tax compliance risk management and to identify gaps in the study of a tax compliance risk.