Determinants affecting tax compliance: A case of business households in Ho Chi Minh City, Vietnam

This paper aims to identify key factors influencing the tax compliance of business households in Ho Chi Minh City, Vietnam. The researchers surveyed 215 owners of business households in Ho Chi Minh City from June 2020 to July 2020. Analysis of the model includes the 4 phases following: (i) Applying...

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Autores principales:	Khuc Dinh Nam, Nguyen Thi Binh Minh
Formato:	article
Lenguaje:	EN
Publicado:	HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE 2021
Materias:	tax compliance business households personal norm tax rate tax knowledge Economic theory. Demography HB1-3840
Acceso en línea:	https://doaj.org/article/9dfb029132ed4e6f800cf91b1e0efb8d
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spelling	oai:doaj.org-article:9dfb029132ed4e6f800cf91b1e0efb8d2021-11-15T08:41:03ZDeterminants affecting tax compliance: A case of business households in Ho Chi Minh City, Vietnam2734-93142734-958610.46223/HCMCOUJS.econ.en.11.1.984.2021https://doaj.org/article/9dfb029132ed4e6f800cf91b1e0efb8d2021-02-01T00:00:00Zhttps://journalofscience.ou.edu.vn/index.php/econ-en/article/view/984https://doaj.org/toc/2734-9314https://doaj.org/toc/2734-9586This paper aims to identify key factors influencing the tax compliance of business households in Ho Chi Minh City, Vietnam. The researchers surveyed 215 owners of business households in Ho Chi Minh City from June 2020 to July 2020. Analysis of the model includes the 4 phases following: (i) Applying the expert methodology; (ii) Cronbach’s test for reliability of the scale and exploratory factors analysis (EFA); (iii) Pearson correlation coefficient analysis; (iv) Regression analysis and hypothesis test of a model. The results of this study revealed that factors affecting tax compliance of business households in Ho Chi Minh City, Vietnam in descending order of importance: Tax Rate, Tax Knowledge, Tax Penalty, Personal Norm, and Perceived Fairness (of the system). Moreover, the tax rate had a negative relationship with tax compliance and the others had a positive one with tax compliance. Finally, the research also proposes some implications to enhance tax compliance of business households and directions for further research.Khuc Dinh NamNguyen Thi Binh MinhHO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCEarticletax compliancebusiness householdspersonal normtax ratetax knowledgeEconomic theory. DemographyHB1-3840ENHo Chi Minh City Open University Journal of Science - Economics and Business Administration, Vol 11, Iss 1, Pp 136-152 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	tax compliance business households personal norm tax rate tax knowledge Economic theory. Demography HB1-3840
spellingShingle	tax compliance business households personal norm tax rate tax knowledge Economic theory. Demography HB1-3840 Khuc Dinh Nam Nguyen Thi Binh Minh Determinants affecting tax compliance: A case of business households in Ho Chi Minh City, Vietnam
description	This paper aims to identify key factors influencing the tax compliance of business households in Ho Chi Minh City, Vietnam. The researchers surveyed 215 owners of business households in Ho Chi Minh City from June 2020 to July 2020. Analysis of the model includes the 4 phases following: (i) Applying the expert methodology; (ii) Cronbach’s test for reliability of the scale and exploratory factors analysis (EFA); (iii) Pearson correlation coefficient analysis; (iv) Regression analysis and hypothesis test of a model. The results of this study revealed that factors affecting tax compliance of business households in Ho Chi Minh City, Vietnam in descending order of importance: Tax Rate, Tax Knowledge, Tax Penalty, Personal Norm, and Perceived Fairness (of the system). Moreover, the tax rate had a negative relationship with tax compliance and the others had a positive one with tax compliance. Finally, the research also proposes some implications to enhance tax compliance of business households and directions for further research.
format	article
author	Khuc Dinh Nam Nguyen Thi Binh Minh
author_facet	Khuc Dinh Nam Nguyen Thi Binh Minh
author_sort	Khuc Dinh Nam
title	Determinants affecting tax compliance: A case of business households in Ho Chi Minh City, Vietnam
title_short	Determinants affecting tax compliance: A case of business households in Ho Chi Minh City, Vietnam
title_full	Determinants affecting tax compliance: A case of business households in Ho Chi Minh City, Vietnam
title_fullStr	Determinants affecting tax compliance: A case of business households in Ho Chi Minh City, Vietnam
title_full_unstemmed	Determinants affecting tax compliance: A case of business households in Ho Chi Minh City, Vietnam
title_sort	determinants affecting tax compliance: a case of business households in ho chi minh city, vietnam
publisher	HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE
publishDate	2021
url	https://doaj.org/article/9dfb029132ed4e6f800cf91b1e0efb8d
work_keys_str_mv	AT khucdinhnam determinantsaffectingtaxcomplianceacaseofbusinesshouseholdsinhochiminhcityvietnam AT nguyenthibinhminh determinantsaffectingtaxcomplianceacaseofbusinesshouseholdsinhochiminhcityvietnam
_version_	1718428512242630656

Determinants affecting tax compliance: A case of business households in Ho Chi Minh City, Vietnam

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