29.Impact of digital transformation on tax declaring household businesses in Hanoi

This study investigates the impact of digital transformation on tax-declaring household businesses in Hanoi. Survey data were collected from 321 household businesses across communes and wards in Hanoi and analyzed using SmartPLS. The results identify five key determinants of tax declaration compliance: the application of digital technologies in production and business activities; the use of electronic tax services; the adoption of e-invoicing and digital payment systems in commercial transactions; digital capacity and awareness; and government support policies. The findings further indicate that tax declaration compliance mediates the relationship between digital transformation and operational efficiency. Overall, the study provides empirical evidence on how digital transformation shapes compliance behavior and performance outcomes among household businesses in an urban context.