Factors affecting value added tax compliance behavior of enterprise: A study of the Tax Office of Binh Tan district, Ho Chi Minh city
Abstract
The study identifies factors affecting the Value Added Tax compliance of taxpayer at The Tax Office of Binh Tan district, Ho Chi Minh city (HCMC). The study combines the qualitative and quantitative research methodologies by 2 steps of preliminary and official research. The official research was launched with quantitative method. Samples were selected by convenience sampling method with sample size of 300 corporate taxpayers. The results of multivariate regression analysis showed that 7 factors affecting the VAT compliance behavior of the corporate taxpayer from top to bottom, namely: Tax management, Awareness on penalty and criminal; Simplification of tax declaration; Financial position of corporate taxpayer; Trust on tax authority integrity; VAT knowledge; Awareness on equality. The main findings recommended some solutions to successfully facilitate the enterprises to improve their VAT compliance and help the tax authority to effectively manage VAT payments.
Moraref