Factors affecting tax compliance of small and medium enterprises in Hung Yen province, Vietnam
| Title: | Factors affecting tax compliance of small and medium enterprises in Hung Yen province, Vietnam |
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| Authors: | Hien Thu Nguyen |
| Source: | Accounting, Vol 8, Iss 2, Pp 111-122 (2022) |
| Publisher Information: | Growing Science, 2022. |
| Publication Year: | 2022 |
| Collection: | LCC:Accounting. Bookkeeping |
| Subject Terms: | Accounting. Bookkeeping, HF5601-5689 |
| More Details: | Corporate tax compliance has been an interest of policymakers in many countries. Taxes contribute the most to the government’s revenues in Vietnam in general and in Hung Yen in particular. Therefore, tax compliance of enterprises, including SMEs, attracts special concern of the Government and many localities. The objective of this study is to evaluate factors affecting tax compliance by examining 310 managers, tax accountants and accountants at SMEs in Hung Yen province. The survey data is collected by the statistical software SPSS 20. The experimental research results confirm that factors (the possibility of tax inspection, tax rates, tax penalties, and the complexity of tax policy, social norms and tax knowledge) have different influences on tax compliance in SMEs in Hung Yen province, Vietnam. |
| Document Type: | article |
| File Description: | electronic resource |
| Language: | English |
| ISSN: | 2369-7393 2369-7407 |
| Relation: | http://www.growingscience.com/ac/Vol8/ac_2021_162.pdf; https://doaj.org/toc/2369-7393; https://doaj.org/toc/2369-7407 |
| DOI: | 10.5267/j.ac.2021.7.010 |
| Access URL: | https://doaj.org/article/0d439f0af0bc40b08d0fa9187a882130 |
| Accession Number: | edsdoj.0d439f0af0bc40b08d0fa9187a882130 |
| Database: | Directory of Open Access Journals |
| ISSN: | 23697393 23697407 |
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| DOI: | 10.5267/j.ac.2021.7.010 |
| Published in: | Accounting |
| Language: | English |