The Impact of Electronic Tax System on Tax Compliance of Vietnamese Small and Medium Enterprises

Nui Dang Nguyen, Yen Thi Hai Mac () and Ha Thi Hai Do ()
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Nui Dang Nguyen: National Economics University
Yen Thi Hai Mac: National Economics University
Ha Thi Hai Do: National Economics University

A chapter in Knowledge Transformation and Innovation in Global Society, 2024, pp 179-198 from Springer

Abstract: Abstract This study aims to assess the impact of the electronic tax system on tax compliance of Vietnamese small and medium enterprises. The research is based on the quantitative method with a sample of 286 Vietnamese small and medium enterprises. The study applies Cronbach’s Alpha as a tool for assessing the reliability of scales. Following is the exploratory factor analysis to explore the underlying structure of a set of observed variables. Finally, regression analysis is used to evaluate the impact of the independent variables on the dependent variable and to estimate the research model. The results indicate that the electronic tax system has a significant positive impact on the tax compliance of these enterprises. On that basis, the study proposes recommendations to both improve the electronic tax system and reinforce the tax compliance of Vietnamese small and medium enterprises including: (1) continuing to promote the reform of tax administrative procedures and increasing the application of technology in tax administration; (2) develop an e-tax communication and advocacy program; (3) strengthening tax inspection and examination by electronic methods; (4) adjusting the sanction as well as the level of penalties for tax violations; (5) focusing on setting and improving the tax policy system.

Keywords: Tax authorities; Electronic tax system; Electronic tax; Small and medium enterprises; Tax compliance (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-981-99-7301-9_9

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DOI: 10.1007/978-981-99-7301-9_9

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