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A Study on the Tax Obligations and Perceived Tax Compliance of Small and Medium Enterprises (SMES) in Gia Lam, Hanoi
1Faculty of Accounting and Business Management, Vietnam National University of Agriculture, Hanoi 131000, Vietnam
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Abstract
This study was conducted to examine general information of tax obligations and perceived tax compliance for small and medium enterprises in the district of Gia Lam district. To achieve these objectives, 150 small and medium enterprises were randomly selected and analyzed using descriptive analysis and Principal Component Analysis (PCA). The results show that most of enterprises got difficulties in register, declare and pay taxes, and nearly half of them had submitted taxes lately. Besides, perceived tax compliance of enterprises could be divided into five key factors, including: "Quality of tax services"; "society norms"; "Technology Application"; "Enterprise responsibility "; and "Quality of tax officials". Based on these results, some recommendations could give to the tax authorities in order to improve tax regulations and policies.
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References
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