Factors Influencing the Intentions of Using Tax Consulting Services of Firms in Ho Chi Minh City: A Structural Equation Model

Abstract

Tax consulting service is one of various professional consulting services and is interested to study by many researchers. Nevertheless, this issue has not been interested to research in Vietnam. This paper performs confirmatory factors analysis (CFA) and structural equation modeling (SEM) to identify the factors influencing the intentions of using tax consulting services of firms in Ho Chi Minh city, Vietnam. Specifically, this paper finds that the intentions depend on the “attitude toward the behavior” and “replacement”. In addition, through Chi-square test, it can be proven that the intentions also depend on type of firms and whether they have ever used tax consulting service or not. Based on the obtained results, the discussion and recommendation are also proposed. This is an Open Access article distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.