The impact of perceived tax fairness on corporate income tax compliance behavior: Evidence from enterprises in Tay Ninh

TS. Nguyễn Thị Hồng Hạnh; Nguyễn Thị Thanh Thủy

Issue: Số 25 - Tháng 9 - 2026 Kế toán - Kiểm toán

The impact of perceived tax fairness on corporate income tax compliance behavior: Evidence from enterprises in Tay Ninh

Published: October 3, 2026

Abstract

This study analyzes the impact of perceived tax fairness on corporate income tax compliance behavior, with trust in the tax authority as a mediating mechanism and perceived tax enforcement as a complementary mechanism. The model integrates Organizational Justice Theory and the Slippery Slope Framework and is analyzed using SPSS, SmartPLS 4, and PLS-SEM. Procedural, distributive, and exchange fairness all positively affect trust in the tax authority, with procedural fairness having the strongest effect (β = 0.461), followed by distributive fairness (β = 0.388) and exchange fairness (β = 0.307). Trust positively affects corporate income tax compliance (β = 0.243) and mediates the effects of all three fairness dimensions. Perceived tax enforcement also has a positive but relatively small effect (β = 0.121). Sustainable compliance therefore requires fair administration, stronger trust, and risk-based enforcement.

Keywords

tax fairness trust in tax authorities tax compliance perceived tax enforcement Tay Ninh

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