The Journal of Asian Finance, Economics and Business

  • 제8권2호
  • /
  • Pages.175-182
  • /
  • 2021
  • /
  • 2288-4637(pISSN)
  • /
  • 2288-4645(eISSN)
한국유통과학회 (Korea Distribution Science Association)
권호 표지
DOI QR코드

DOI QR Code

Factors Affecting the Efficiency of Corporate Income Tax Management in Vietnam: Evidence from Mekong Delta Provinces

  • 투고 : 2020.11.05
  • 심사 : 2021.01.08
  • 발행 : 2021.02.28
PDF 다운로드
⟨ 이전 논문 다음 논문 ⟩

초록

The purpose of this study is to propose policy implications for improving the efficiency of corporate income tax management in Vietnam, by analyzing the study factors affecting the efficiency of corporate income tax management (evidence from Mekong Delta provinces, Vietnam). This study used a primary data collection method and collected data of 329 enterprises, including 49 joint-stock companies and 280 limited liability companies in 3 provinces - Tra Vinh province, Soc Trang province, and Ben Tre province. By using the binary regression method, the author discovered eight factors affecting the efficiency of corporate income tax management in the Mekong Delta region such as the time of operation of the enterprises, type of business, gender, business results, tax amount temporarily paid, compliance with tax policies, business scale, and tax debt ratio. From the above research results, the author proposes policies to support Tax Departments to improve the efficiency of corporate income tax management in the Mekong Delta region in the future. These policies include - for further promoting the tax policy propaganda to enterprises, tax authorities need to promptly handle tax arrears, enhance the inspection of tax debt enterprises, and focus on the business models, gender, age of the business owners, etc.

키워드

참고문헌

  1. Blaylock, B., Gaertner, F., & Shevlin, T. (2015). The association between book-tax conformity and earnings management. Review of Accounting Studies, 20(1), 141-172. https://doi.org/10.1007/s11142-014-9291-x
  2. Bui, N. T., (2017). Factors influencing corporate income tax compliance: An empirical study in Ho Chi Minh City. Journal of Science (Hue University), 126(5A), 77-88.
  3. MP Law Firm. (2014) Circular 151/2014/TT-BTC dated 10 October 2014 guiding the implementation of Decree 91/2014/ND-CP amending and supplementing a number of articles of the Decree on taxation by the Minister of Finance, Vietnam. https://mplaw.vn/en/decree-no-912014nd-cp-dated-october-1-2014-on-amendments-to-decrees-on-taxes/
  4. MP Law Firm. (2014). Decree 91/2014/ND-CP 2014 of the Prime Minister amending and supplementing a number of articles of decrees on tax regulations. https://mplaw.vn/en/decreeno-912014nd-cp-dated-october-1-2014-on-amendments-todecrees-on-taxes/
  5. Department of Taxation of Soc Trang Province. (2019). Review report on tax work of the Tax Department of Soc Trang province. Soc Trang, Vietnam: DoT
  6. Department of Taxation of Tra Vinh Province. (2019). Report on the summary of the tax work of Tra Vinh Department of Taxation. Tra Vinh, Vietnam: DoT
  7. Department of Taxation of Ben Tre Province. (2019). Review report on tax work of Ben Tre Tax Department. Ben Tre, Vietnam: DoT
  8. Do, T. H. (2015). Strengthening corporate income tax administration for non-state enterprises at the ax Department of Bac Ninh province [Master's thesis in Economics]. Thai Nguyen University, Vietnam.
  9. Francis, B. B., Hasan, I., Wu, Q., & Yan, M. (2014). Is female CFOs less tax aggressive? Evidence from tax aggressiveness. The Journal of the American Taxation Association, 36(2), 171-202. https://doi.org/10.2308/atax-50819
  10. Ha, H. N., & Trinh. T. L. (2019). Factors influencing the family business decision for borrowing credit from commercial banks: Evidence in Tra Vinh Province, Vietnam. Journal of Asian Finance, Economics, and Business, 6(2), 119-122. https://doi.org/10.13106/jafeb.2019.vol6.no2.119.
  11. Hoang, T. N. (2018). Completing the corporate income tax inspection at the Tax Department of Quang Tri province [Master thesis of Economics] Hue University, Vietnam.
  12. Hoang, T., & Chu, N. M. N. (2008). Analysis of research data with SPSS. Vietnam: Hong Duc Publishing House.
  13. Lanis, R., Richardson, G., & Taylor, G. (2015). Board of director gender and corporate tax aggressiveness: An empirical analysis. Journal of Business Ethics, 144(3), 577-596. https://doi.org/10.1007/s10551-015-2815-x
  14. Le, T. T. T. (2015). Completing tax administration for non-state enterprises at HaiDuong Tax Department [Master Thesis in Economics]. Thai Nguyen University, Vietnam.
  15. Mulyadi, M. S., Anwar, Y., & Yanny, L. (2013). Analysis of corporate income tax rate changes and earnings management. Beykent University Journal of Social Sciences, 6(2), 136-141. https://core.ac.uk/download/pdf/132095241.pdf
  16. Mai, T. L. H., & Le, D. H (2018). Factors affecting the quality of tax administration at the Tax Department of Ung Hoa district - City. Hanoi. Journal of Forestry Science and Technology, 01, 178-188.
  17. Nguyen, M. H. (2014). Completing tax administration for nonstate enterprises at the Tax Department of Vinh Phuc province [Master Thesis in Economics]. Thai Nguyen University, Vietnam.
  18. Nguyen, M. H., & Nguyen, H. Q. (2012). Factors influencing tax compliance behavior of private enterprises, Considering tax payment on time. Journal of Banking Technology, 80, 23 -34.
  19. Nguyen, T. H. (2014). A solution of corporate income tax management in Bac Ninh city, Bac Ninh province [Master's thesis in Economics]. Vietnam Academy of Agriculture.
  20. Nguyen, T. L. (2011). Completing the tax administration of nonstate enterprises at the tax department of Hue City [Master thesis in Business Administration]. Hue University, Viet Nam.
  21. Nguyen, Q. T. (2013). Completing tax administration for small and medium-sized enterprises at Tax Department of Thanh Ba district, Phu Tho province [Master's thesis in Economics]. Thai Nguyen University, Vietnam.
  22. Nguyen, T. L. T., (2009). Improving tax collection management of the State to enhance tax compliance of enterprises: Hanoi case study [Doctoral thesis in economics]. National Economics University, Hanoi, Vietnam.
  23. Nguyen, T. T. D., & Pham, T. M. L (2020). Determinants influencing tax compliance: The case of Vietnam. Journal of Asian Finance, Economics, and Business, 7(2), 65-73. https://doi.org/10.13106/jafeb.2020.vol7.no2.65
  24. OECD. (2004). Compliance risk management: Managing and improving tax compliance, the forum on tax administration. Centre for Tax Policy, and Administration. https://www.oecd.org/tax/administration/33818656.pdf
  25. Palil, M. R., Hamid, M. A., & Hanafiah, M. H. (2013). Taxpayers compliance behavior: Economic factors approach. Jurnal Pengurusan (UKM Journal of Management), 38, 75-85. https://doi.org/10.17576/pengurusan-2013-38-07
  26. Pham, T. L. P (2018). Strengthening corporate income tax control at the tax department of Quang Binh province [Master's thesis in Economics]. The Hue University of Economics, Vietnam.
  27. Tran, T. T. (2020). The impact of balanced scorecard on performance: The case of Vietnamese commercial banks. Journal of Asian Finance, Economics, and Business, 7(1), 71-79. https://doi.org/10.13106/jafeb.2020.vol7.no1.71.
  28. Tran, H. L. (2013). Study on the effects of tax stretching and corporate income tax reduction on business results and efficiency of small and medium enterprises in Tu Son town, Bac province. Ninh [Master's thesis in Economics]. Hanoi University of Agriculture.
  29. Van, C. T (2012). Factors affecting tax compliance of businesses: Case studies at Tax Department District 1, Ho Chi Minh City [Master's thesis]. National Economics University, Hanoi, Vietnam.
  30. Van, D. H. (2020). The impacts of empowerment on the teamwork performance: Evidence from commercial banks in Vietnam. The Journal of Asian Finance, Economics, and Business, 7(4), 267-273. https://doi.org/10.13106/jafeb.2020.vol7.no4.267.