Nguyen Tien Thuc, MBA
Viet Nam Graduate Academy of Social Sciences
The aim of this paper is to identify the variables of tax compliance analysed by researchers from various countries and adapting them to the Việt Nam conditions to create a model to include factors that influence decision of tax compliance. Tax compliance has been studied in economics by analysing the individual decision of a representative person between compliance and non-compliance. In the research of tax compliance have been done many empirical studies that emphasized the impact of a wide variety of potential determinants of compliance. The most important determinants identified are: Industry factors including competition, profit margins, industry risk, growth rate, capital structure. Accounting factors including accounting knowledge, tax knowledge and accounting activities. Psychosocial factors including social norms, public spending, moral tax, perceived fairness. Tax administration factors including law enforcement, probabilities of detection, penalties, stability and transparency (fiscal fog), public services, unofficial costs. Economic factors including interest rates, inflation and tax rate.
Keywords: tax compliance behavaiour, voluntary compliance, corporate tax compliance.
Thuc, N. T. (2013). A Review of Factors Impacting Tax Compliance. Open Science Repository Public Administration, Online(open-access), e70081964. doi:10.7392/openaccess.70081964
Thuc, Nguyen Tien. “A Review of Factors Impacting Tax Compliance.” Open Science Repository Public Administration Online.open-access (2013): e70081964.
Thuc, Nguyen Tien. 2013. “A Review of Factors Impacting Tax Compliance.” Open Science Repository Public Administration Online (open-access) (May 23): e70081964. doi:10.7392/openaccess.70081964. http://www.open-science-repository.com/a-review-of-factors-impacting-tax-compliance.html.
Thuc, N.T., 2013. A Review of Factors Impacting Tax Compliance. Open Science Repository Public Administration, Online(open-access), p.e70081964. Available at: http://www.open-science-repository.com/a-review-of-factors-impacting-tax-compliance.html.
1. N. T. Thuc, A Review of Factors Impacting Tax Compliance, Open Science Repository Public Administration Online, e70081964 (2013).
1. Thuc, N. T. A Review of Factors Impacting Tax Compliance. Open Science Repository Public Administration Online, e70081964 (2013).
Research registered in the DOI resolution system as: 10.7392/openaccess.70081964.