Determinants to Tax Evasion Behavior in Vietnam

Thu Hang Nguyen

Journal of Management and Sustainability, 2017, vol. 7, issue 4, 123-131

Abstract: In Vietnam, tax evasion becomes a serious challenge facing tax administration and deterring tax revenue performance. The scarcity of evidence on determinants on tax evasion in Vietnam is a call for the author to design empirical study that will contribute to better understanding of the problem. This study examines determinants to tax evasion behavior in Vietnam, i.e. personal income tax case. Further, the study attempts to understand the underlying reasons for non-compliance decision. Data is gathered through survey questionnaire and interviews, and analyzed using SPSS software. Results suggest that government performance and tax knowledge are two real determinant factors to tax evasion in Vietnam.

Keywords: tax evasion; determinants to tax evasion (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:ibn:jmsjnl:v:7:y:2017:i:4:p:123-131

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