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Summary of PhD thesis: Factors affecting tax noncompliance of enterprises
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Identify violations of Vietnamese tax laws by declaring corporate income tax obligations; identify factors affecting tax noncompliance of enterprises in declaring corporate income tax in accordance with Vietnamese tax law and mention some limitations of tax administration in Viet Nam; propose solutions to contribute to reducing the tax noncompliance of enterprises in declaring corporate income tax obligations under the legal framework of Vietnamese tax law. | Summary of PhD thesis: Factors affecting tax noncompliance of enterprises