Issue: Số 17 - Tháng 7 - 2022Tài chính - Ngân hàng - Bảo hiểm
Determining explore the factors affecting the corporate income tax compliance of enterprises by using the economic deterrence model
Published: July 31, 2026
Abstract
This study is to determine and explore the factors affecting the corporate income tax compliance of Vietnamese enterprises. Based on the study’s findings, some recommendations are made for all three stakeholders, including (i) tax administration agencies; (ii) enterprises; and (iii) tax policy-making agency.
Keywords
corporate income taxeconomic deterrence modeltax compliance
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