Improving tax inspection for non-state enterprises: A case study of the Dong Thap Provincial Tax Authority

This study analyzes tax inspection activities for non-state enterprises at the Dong Thap Provincial Tax Authority during 2021–2025. The findings show that non-state enterprises increasingly contribute to state budget revenue and that tax inspection has gradually shifted toward risk-based administration and greater use of information technology. However, limitations remain in risk analysis quality, data integration and utilization, human resources, and the monitoring of emerging business models. The study recommends improving risk-management mechanisms, accelerating digital transformation and data exploitation, strengthening tax officials’ professional capabilities, enhancing coordination among relevant agencies, and supporting enterprises in complying with tax regulations. These measures are expected to improve inspection effectiveness, prevent tax revenue losses, optimize administrative resources, and promote sustainable tax compliance among non-state enterprises.