Corporate social responsibility and tax compliance behavior of small and medium-sized enterprises in Vietnam amid accounting and tax policy reforms
Published: August 8, 2026
Abstract
This study examines the theoretical foundations and mechanisms through which corporate social responsibility influences the tax compliance behavior of small and medium-sized enterprises in Vietnam amid accounting and tax policy reforms during 2025 - 2030. Using a qualitative synthesis, the study integrates Upper Echelons Theory, Stakeholder Theory, Legitimacy Theory, and Institutional Theory. It identifies three principal mechanisms: managerial ethics, legitimacy maintenance, and responses to institutional pressures. The findings suggest that corporate social responsibility can positively and sustainably promote tax compliance when accompanied by digitalization and the standardization of financial information. The study proposes an integrated analytical framework and policy implications for regulatory authorities and the SME community to strengthen voluntary compliance, corporate accountability, and sustainable development.
Keywords
corporate social responsibilitysmall and medium-sized enterprisestax complianceaccounting and tax reformsustainable development
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