tailieunhanh - 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 .

• Quản trị kinh doanh
• Determinant of the factors
• Influencing tax compliance
• Enterprises in Dong Nai province
• Self calculate their tax payables
• The state budget
• State budget
• Central budget
• Local budget
• Budget management
• State management
• Doctoral thesis summary
• Political economy
• The role of the state
• Investment with state budget capital
• State budget capital
• Defense industry
• State budget management
• Central budget regulation
• Local budget expenditure
• Public financial management
• Luận án tiến sĩ
• Summary of doctoral thesis
• Decentraliztion of state
• Budget management in Vietnam
• Tóm tắt luận án Tiến sĩ
• Management of state budget investing
• Science and technology development funds
• Technology development funds
• State budget investing in science
• Summary of Phd thesis
• Allocation of state budget capital
• Capital construction investment projects
• Lai Chau province
• Public administration
• Investment projects
• Higher education
• Postgraduate education
• Doctor of public administration
• Postgraduate education in Vietnam
• Summary Doctoral thesis in Economics
• Summary Doctoral thesis
• Auditing organization operating
• State budget expenditure performed
• State Audit Office
• market economy
• state policy
• economic development
• economic management
• management practices
• state regulations
• the state apparatus
• economics
• management
• state management and labor
• Tax policy
• Tax burden
• Macroeconomical stabilization
• Optimal tax burden
• Budget system
• Development investment
• Improving infrastructure and technology
• Inappropriate method
• State budget in Ha Nam province
• Summary of Economic Doctoral thesis
• Hanoi department of finance
• Department of finance
• State budget spending
• Public investment
• Implementing social welfare policies
• Ensuring security
• Vietnam's integration
• strengthen the management of
• Budget expenditure management
• use of funds
• regular expenses
• Budget balance
• Fiscal sustainability
• Public deb
• International norms
• Fiscal policy
• the Russian
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• the Romanian
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• Tạp chí khoa học
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• Improvement of the self management mechanism
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