Enterprises’ tax compliance: A perspective from Ho Chi Minh City entrepreneurs

Abstract

This paper aims at determining the factors affecting tax compliance behaviour of enterprises. Thus, the paper helps to improve the tax compliance of corporate tax-payers. Through Delphi Two-phase Mixed Technique to survey experts’ opinions and Structure Equation Modeling (SEM) to analyse quantitative data of 474 enterprises in Hochiminh City, the research results have shown that Tax System Structure (G), Enterprise Characteristics (A), Public Management Quality (E), Social Norms (F) have the strongest influence on tax compliance behaviour of enterprises. This is an important basis for the tax authorities to design appropriate policies in order to improve tax collection ability of the tax authorities, and thus helps to increase the state budget, to maintain a fair competition and social security.

Keywords

• hành vi tuân thủ thuế
• tuân thủ thuế của doanh nghiệp
• mô hình cấu trúc tuyến tính (sem)
• phân tích nhân tố khẳng định (cfa)