Open AccessFactors affecting the corporate income tax compliance in private enterprises in Ba Ria – Vung Tau province
Author(s) -
Lê Thị Bảo Như,
Nguyễn Thị Thu Hảo,
Nguyễn Thị Hồng Hạnh
Publication year - 2021
Publication title -
khoa học và công nghệ: kinh tế - luật - quản lý
Language(s) - English
Resource type - Journals
ISSN - 2588-1051
DOI - 10.32508/stdjelm.v5i2.766
Subject(s) - business , taxpayer , corporate tax , tax avoidance , state income tax , value added tax , income tax , indirect tax , accounting , public economics , double taxation , tax reform , finance , economics , macroeconomics
The corporate income tax management in Vietnam in general and Ba Ria - Vung Tau province, in particular, are facing a big challenge, which is finding the means of tax sufficient collection and avoidance of tax evasion. However, tax fraud or tax avoidance has been complicated and the number of these illegal activities tends to increase. From practical requirements, this paper contributes to the gap of previous studies by identifying factors affecting the corporate income tax compliance in private enterprises in Ba Ria - Vung Tau province. By survey method and linear regression analysis, the results show that there are seven factors that affect corporate income tax compliance, including the simplicity in tax declaration, tax inspection, the fairness of tax system, tax rate, financial status, the taxpayer's knowledge, and tax administration performance. Of all factors, the tax rate factor has a negative effect and the remaining factors have a positive effect on corporate income tax compliance. Based on these results, the authors propose some solutions to encourage private enterprises to comply with the corporate income tax regulations in Ba Ria - Vung Tau province.