Đang chuẩn bị liên kết để tải về tài liệu:
Determinant of the factors influencing tax compliance of enterprises in Dong Nai province

Determinant of the factors influencing tax compliance of enterprises in Dong Nai province. Vietnam tax industry has carried out a new tax management mechanism which is tax self-declaration and self-payment. With this mechanism, tax payers self-declare their taxes, self-calculate their tax payables and self-pay their taxation to the state budget. | TẠP CHÍ KHOA HỌC - ĐẠI HỌC ĐỒNG NAI, SỐ 08 - 2018 ISSN 2354-1482 DETERMINANT OF THE FACTORS INFLUENCING TAX COMPLIANCE OF ENTERPRISES IN DONG NAI PROVINCE Nguyễn Thị Lý1 Trà Văn Trung2 ABSTRACT Vietnam tax industry has carried out a new tax management mechanism which is tax self-declaration and self-payment. With this mechanism, tax payers self-declare their taxes, self-calculate their tax payables and self-pay their taxation to the state budget. However, for different reasons, tax payers do not always declare and pay their tax payables exactly, fully and punctually. Tax organizations in Vietnam in general and Dong Nai province in particular need to inspect and find these causes. The aim of this research is not only to find out the groups of factors which influence the tax compliance of enterprises in Dong Nai province but also to propose recommendations to improve the tax collection in Dong Nai province. Through the analysis of the qualititive and quantitive, the research shows that there are five factor groups affecting the tax compliance of tax payers, including Economics, Taxation policy, Law and society, Tax management and Psychology. At the same time, the findings also help motivate tax payers to do their tax responsibilities voluntarily as well as help Dong Nai tax agencies give better solutions to attracting more FDI and new investments in the future. Keywords: Tax; tax payer; tax management; tax payment; Dong Nai 1. Introduction the tax management mechanism, and tax Like many developing countries in payers have to be motivated and selfthe world, Vietnam is now facing many aware of their duties according to the tax different challenges in tax management, law. Therefore, tax payers will declare which are: how to limit the loss of tax taxes, count taxes, pay taxes punctually collection source and how to improve the according to the law and take awareness of tax compliance of responsibility for their tax declaration and enterprises. Actually, the tax .