Identifying the factors affecting corporate income tax compliance by using the economic deterrence model
Published: July 30, 2026
Abstract
This study is to find and synthesize the factors affecting corporate income tax compliance of Vietnamese enterprises. By using the economic deterrence model, this study finds out that the factors affecting corporate income tax compliance are (i) the detection ability of the taxation authorities; (ii) the tax rate; (iii) the audit probability; (iv) the penalties; (v) the complexity of tax policy; (vii) the tax spirit; and (viii) the tax support, propaganda and education. Although the factors affecting tax compliance of Vietnamese enterprises are identified, it is necessary to conduct further quantitative studies to determine the level of impact of these factors.
Keywords
corporate income taxeconomic deterrence modeltaxation authority
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